Active Chartering Limited 30/09/2025 iXBRL

Company registration number: 01580578

Active Chartering Limited

Unaudited filleted financial statements

30 September 2025

Active Chartering Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Active Chartering Limited

Directors and other information


	Directors	S. Plummer
		S.M. Gardiner


	Secretary	S.L. Plummer


	Company number	01580578


	Registered office	82 West Street
		Rochford
		Essex
		SS4 1AS


	Business address	69 Western Road
		Daws Heath
		Benfleet
		Essex
		SS7 2TL


	Accountants	Murphy Collins
		Sovereign House
		82 West Street
		Rochford
		Essex
		SS4 1AS

Active Chartering Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Active Chartering Limited

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Active Chartering Limited for the year ended 30 September 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Active Chartering Limited, as a body, in accordance with the terms of our engagement letter dated 3 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Active Chartering Limited and state those matters that we have agreed to state to the board of directors of Active Chartering Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Active Chartering Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Active Chartering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Active Chartering Limited. You consider that Active Chartering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Active Chartering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Murphy Collins

Chartered Accountants

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

3 November 2025

Active Chartering Limited

Statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	7	-		48
		_______		_______
			-		48

Current assets
Debtors	8	4,334		6,777
Cash at bank and in hand		519,990		429,265
		_______		_______
		524,324		436,042
Creditors: amounts falling due
within one year	9	( 104,265)		( 103,660)
		_______		_______
Net current assets			420,059		332,382
			_______		_______
Total assets less current liabilities			420,059		332,430


Provisions for liabilities	10		345		410

			_______		_______
Net assets			420,404		332,840
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			419,404		331,840
			_______		_______
Shareholders funds			420,404		332,840
			_______		_______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 03 November 2025 , and are signed on behalf of the board by:

S. Plummer

Director

Company registration number: 01580578

Active Chartering Limited

Statement of changes in equity

Year ended 30 September 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 October 2023	1,000	280,178	281,178

Profit for the year		83,162	83,162
	_______	_______	_______
Total comprehensive income for the year	-	83,162	83,162

Dividends paid and payable		( 31,500)	( 31,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 31,500)	( 31,500)

	_______	_______	_______
At 30 September 2024 and 1 October 2024	1,000	331,840	332,840

Profit for the year		104,064	104,064
	_______	_______	_______
Total comprehensive income for the year	-	104,064	104,064

Dividends paid and payable		( 16,500)	( 16,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 16,500)	( 16,500)

	_______	_______	_______
At 30 September 2025	1,000	419,404	420,404
	_______	_______	_______

Active Chartering Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sovereign House, 82 West Street, Rochford, Essex, SS4 1AS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£
Current tax:
UK current tax expense	33,261	25,794
	_______	_______

Deferred tax:
Origination and reversal of timing differences	65	40
	_______	_______
Tax on profit	33,326	25,834
	_______	_______

6. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	16,500	31,500
	_______	_______

7. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 October 2024 and 30 September 2025	4,477	4,477
	_______	_______
Depreciation
At 1 October 2024	4,429	4,429
Charge for the year	48	48
	_______	_______
At 30 September 2025	4,477	4,477
	_______	_______
Carrying amount
At 30 September 2025	-	-
	_______	_______
At 30 September 2024	48	48
	_______	_______

8. Debtors

	2025	2024
	£	£
Trade debtors	133	119
Other debtors	4,201	6,658
	_______	_______
	4,334	6,777
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	55,713	66,155
Corporation tax	33,253	25,794
Social security and other taxes	1,186	497
Other creditors	14,113	11,214
	_______	_______
	104,265	103,660
	_______	_______

10. Provisions

	Deferred tax (note 11)	Total
	£	£
At 1 October 2024	( 410)	( 410)
Additions	65	65
	_______	_______
At 30 September 2025	( 345)	( 345)
	_______	_______

11. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 10)	( 345)	( 410)
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	65	40
	_______	_______

12. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	S. Plummer	( 4,199)	-	78	( 4,121)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	S. Plummer	( 2,777)	( 1,422)	-	( 4,199)
		_______	_______	_______	_______

13. Controlling party

The Plummer family is the controlling party of the company.