REGISTERED NUMBER: 11029651 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

ACTIVE COMMUTING CONSULTING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Director:

Mr A R Rechten

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

11029651 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

-

1,276

Current assets

Debtors

5

33,149

96,185

Cash at bank

33,184

1,194

66,333

97,379

Creditors

Amounts falling due within one year

6

-

(21,481

)

Net current assets

66,333

75,898

Total assets less current liabilities

66,333

77,174

Capital and reserves

Called up share capital

8

100

100

Retained earnings

66,233

77,074

Shareholders' funds

66,333

77,174

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

Mr A R Rechten - Director

1.	Statutory information

Active Commuting Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is represented by invoiced sale of services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & equipment

-

25% on reducing balance

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 and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

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 and the definitions of a financial liability and an equity instrument. 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, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The director confirms that the company has ceased to trade. As a result, these financial statements have been prepared on a basis other than that of a going concern.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures &

equipment

£

Cost

At 1 December 2024

3,476

Disposals

(3,476

)

At 30 November 2025

-

Depreciation

At 1 December 2024

2,200

Charge for year

319

Eliminated on disposal

(2,519

)

At 30 November 2025

-

Net book value

At 30 November 2025

-

At 30 November 2024

1,276

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

33,149

96,185

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

-

20,481

Other creditors

-

1,000

-

21,481

7.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

7,360

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4,900

Ordinary A

0.01

49

49

5,100

Ordinary B

0.01

51

51

100

100

9.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mr A R Rechten

Balance outstanding at start of year

72,139

1,655

Amounts advanced

26,643

114,801

Amounts repaid

(72,520

)

(44,317

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

26,262

72,139

Interest of 2.5% has been charged on the advance and the loan is repayable upon demand.

10.	Related party disclosures

During the year the company did not invoice Active Commuting Ltd, a company under common ownership (2024 - £100).