Acorah Software Products - Accounts Production 19.3.550 false true 29 October 2024 1 November 2023 false 30 October 2024 31 October 2025 31 October 2025 04035544 Mrs Lisa Armstrong Mr Jason Cimurs Mr Gareth Stanger Magact Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04035544 2024-10-29 04035544 2025-10-31 04035544 2024-10-30 2025-10-31 04035544 frs-core:CurrentFinancialInstruments 2025-10-31 04035544 frs-core:BetweenOneFiveYears 2025-10-31 04035544 frs-core:ComputerEquipment 2025-10-31 04035544 frs-core:ComputerEquipment 2024-10-30 2025-10-31 04035544 frs-core:ComputerEquipment 2024-10-29 04035544 frs-core:MotorVehicles 2025-10-31 04035544 frs-core:MotorVehicles 2024-10-30 2025-10-31 04035544 frs-core:MotorVehicles 2024-10-29 04035544 frs-core:WithinOneYear 2025-10-31 04035544 frs-core:ShareCapital 2025-10-31 04035544 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04035544 frs-bus:PrivateLimitedCompanyLtd 2024-10-30 2025-10-31 04035544 frs-bus:FilletedAccounts 2024-10-30 2025-10-31 04035544 frs-bus:SmallEntities 2024-10-30 2025-10-31 04035544 frs-bus:AuditExempt-NoAccountantsReport 2024-10-30 2025-10-31 04035544 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-30 2025-10-31 04035544 1 2024-10-30 2025-10-31 04035544 frs-bus:Director1 2024-10-30 2025-10-31 04035544 frs-bus:Director2 2024-10-30 2025-10-31 04035544 frs-bus:Director3 2024-10-30 2025-10-31 04035544 1 2024-10-30 2025-10-31 04035544 frs-countries:EnglandWales 2024-10-30 2025-10-31 04035544 2023-10-31 04035544 2024-10-29 04035544 2023-11-01 2024-10-29 04035544 frs-core:CurrentFinancialInstruments 2024-10-29 04035544 frs-core:BetweenOneFiveYears 2024-10-29 04035544 frs-core:MotorVehicles 2023-11-01 2024-10-29 04035544 frs-core:WithinOneYear 2024-10-29 04035544 frs-core:ShareCapital 2024-10-29 04035544 frs-core:RetainedEarningsAccumulatedLosses 2024-10-29 04035544 1 2023-11-01 2024-10-29
Registered number: 04035544
Active Staff Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04035544
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,023 34,218
3,023 34,218
CURRENT ASSETS
Debtors 5 2,191,454 1,744,073
Cash at bank and in hand 3,285 103,412
2,194,739 1,847,485
Creditors: Amounts Falling Due Within One Year 6 (813,711 ) (528,127 )
NET CURRENT ASSETS (LIABILITIES) 1,381,028 1,319,358
TOTAL ASSETS LESS CURRENT LIABILITIES 1,384,051 1,353,576
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,177 ) (8,177 )
NET ASSETS 1,382,874 1,345,399
CAPITAL AND RESERVES
Called up share capital 120 120
Profit and Loss Account 1,382,754 1,345,279
SHAREHOLDERS' FUNDS 1,382,874 1,345,399
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For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Lisa Armstrong
Director
28 July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Active Staff Limited is a private company, limited by shares and incorporated in England & Wales. The registered company number is 04035544 . The registered office is 25a High Street, Andover, Hampshire, England, SP10 1LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles 25% on reducing balance
Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
2025 2024
Average number of employees, including directors, during the year 116 106
116 106
4. Tangible Assets
Motor vehicles Equipment Total
£ £ £
Cost
As at 30 October 2024 57,190 28,084 85,274
Disposals (57,190 ) - (57,190 )
As at 31 October 2025 - 28,084 28,084
Depreciation
As at 30 October 2024 27,003 24,053 51,056
Provided during the period - 1,008 1,008
Disposals (27,003 ) - (27,003 )
As at 31 October 2025 - 25,061 25,061
Net Book Value
As at 31 October 2025 - 3,023 3,023
As at 30 October 2024 30,187 4,031 34,218
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor vehicles - 30,187
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 422,932 777,300
Amounts owed by group undertakings 1,237,626 900,000
Other debtors 530,896 66,773
2,191,454 1,744,073
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 35,435
Trade creditors 197,426 3,014
Bank loans and overdrafts 378,135 100,000
Other creditors 39,679 140,140
Taxation and social security 198,471 249,538
813,711 528,127
7. Secured Creditors
Included within creditors is a secured liability of £533,333 (2024: £Nil) relating to deferred consideration payable to the former shareholders following the acquisition of the company by its current parent undertaking during the year. The liability is secured in accordance with the terms of the acquisition agreement.
The company also operates an invoice factoring facility. Amounts drawn under the facility are secured against assigned trade receivables and other security granted pursuant to the facility agreement. At the year end, amounts outstanding under the facility amounted to £378,135 (2024: £Nil).

During the prior year, the company had a finance lease liability of £35,435 secured against a motor vehicle with a net book value of £30,187. The finance lease was repaid in full during the current year and, accordingly, no finance lease liabilities remained outstanding at the year end.
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 15,039 17,231
Later than one year and not later than five years 17,625 32,664
32,664 49,895
9. Related Party Transactions
The amount due from the related party at the year end was £1,237,626 (2024 : £900,000).
There is no interest charged on the amount owed by the related party and it is repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Magi Recruitment Holdings Limited by virtue of ownership of 100% of the issued share capital in the company. The registered office of Magi Recruitment Holdings Limited is: 3 Woodgate, Rothley, Leicester, Leicestershire, United Kingdom, LE7 7LL.
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