Registration number: 08493548

Active8 Managed Technologies Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Active8 Managed Technologies Limited

Company Information

Directors

K Wawryka R Appleton D J Hayward C G V Daniels K P Ingman N Swindin A Patterson

Registered office

Unit 15 Halifax Court Fernwood Business Park Cross Lane Newark NG24 3JP

Active8 Managed Technologies Limited

(Registration number: 08493548)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	145,048	108,347
Tangible assets	5	69,496	43,820
		214,544	152,167
Current assets
Stocks	6	2,296,669	1,754,134
Debtors	7	793,634	904,228
		3,090,303	2,658,362
Creditors: Amounts falling due within one year	8	(3,511,445)	(3,282,364)
Net current liabilities		(421,142)	(624,002)
Total assets less current liabilities		(206,598)	(471,835)
Creditors: Amounts falling due after more than one year	8	(681,733)	(624,585)
Provisions for liabilities		(14,617)	-
Net liabilities		(902,948)	(1,096,420)
Capital and reserves
Called up share capital	9	4,000	4,000
Revaluation reserve		10,597	-
Retained earnings		(917,545)	(1,100,420)
Shareholders' deficit		(902,948)	(1,096,420)

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

N Swindin Director

Active8 Managed Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales and the company registration numbewr is 08493548.

The address of its registered office is:
Unit 15
Halifax Court Fernwood Business Park
Cross Lane
Newark
NG24 3JP

These financial statements were authorised for issue by the Board on 22 April 2026.

These financial statements cover the individual entity Active8 Managed Technologies Limited.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis. The company is reliant on group companies and the directors confirm that the loan will not be recalled at short notice.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Active8 Managed Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	33% straight line and 25% reducing balance
Fixtures and fittings	33% straight line and 25% reducing balance
Computer equipment	33% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5 year straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Active8 Managed Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Active8 Managed Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 70 (2024 - 66).

Active8 Managed Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2024	303,972	303,972
Additions acquired separately	69,986	69,986
At 30 September 2025	373,958	373,958
Amortisation
At 1 October 2024	195,625	195,625
Amortisation charge	33,285	33,285
At 30 September 2025	228,910	228,910
Carrying amount
At 30 September 2025	145,048	145,048
At 30 September 2024	108,347	108,347

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	202,821	202,821
Additions	44,974	44,974
Disposals	(64,116)	(64,116)
At 30 September 2025	183,679	183,679
Depreciation
At 1 October 2024	159,000	159,000
Charge for the year	19,299	19,299
Eliminated on disposal	(64,116)	(64,116)
At 30 September 2025	114,183	114,183
Carrying amount
At 30 September 2025	69,496	69,496
At 30 September 2024	43,820	43,820

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	241,655	114,587
Other inventories	2,055,014	1,639,547
	2,296,669	1,754,134

Active8 Managed Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Debtors

Current	2025 £	2024 £
Trade debtors	676,179	570,171
Prepayments	75,743	63,515
Other debtors	41,712	270,542
	793,634	904,228

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	1,664,986	1,647,654
Trade creditors		810,817	784,279
Taxation and social security		306,617	322,847
Accruals and deferred income		148,274	79,540
Other creditors		580,751	448,044
		3,511,445	3,282,364

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	-	19,000
Owed by/(from) parent undertakings	681,733	605,585
	681,733	624,585

Other borrowings

The carrying amount at the year end is £1,514,948 (2024 - £1,487,258). Other borrowings consist of a trading loan, a business continuation loan and investor loan.

Loans are secured by a fixed and floating charge over current assets of the company.

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	4,000	4,000	4,000	4,000

Active8 Managed Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	-	19,000

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	104,394	147,067
Hire purchase contracts	64,644	32,329
Other borrowings	1,495,948	1,468,258
	1,664,986	1,647,654

11	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £296,522 (2024 - £93,679). The finance leases are secured against the underlying asset.

Amounts disclosed in the balance sheet

Included in the balance sheet are financial commitments of £64,644 (2024 - £32,329). The assets under hire purchase contracts are secured against the company's total assets.

12	Related party transactions

Summary of transactions with other related parties

The amount due to/from the group companies at the year is disclosed in note 8.

Loan relationship with director
The company owes under loan agreement £1,195,621 (2024 - £1,196,208) to a director of the company.

13	Relationship between entity and parents

The parent of the largest group in which these financial statements are consolidated is A8MT Holdings Limited, incorporated in England.

By virtue of its ownership of 100% of the issued share capital in the company. The ultimate controlling party is the directors.