REGISTERED NUMBER: 00900220 (England and Wales)

ACRIVARN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S L Cope

K L Worsnop

SECRETARY:

S L Cope

REGISTERED OFFICE:

Unit 1B

Crescent Trading Estate

Dewbury Road

Leeds

LS11 5LQ

REGISTERED NUMBER:

00900220 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

291,593

335,077

291,593

335,077

CURRENT ASSETS

Stocks

322,525

208,395

Debtors

6

546,197

361,146

Cash at bank and in hand

784,762

868,542

1,653,484

1,438,083

CREDITORS

Amounts falling due within one year

7

(639,026

)

(600,297

)

NET CURRENT ASSETS

1,014,458

837,786

TOTAL ASSETS LESS CURRENT LIABILITIES

1,306,051

1,172,863

PROVISIONS FOR LIABILITIES

(44,017

)

(52,862

)

NET ASSETS

1,262,034

1,120,001

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

128

128

Capital redemption reserve

4,000

4,000

Retained earnings

1,256,906

1,114,873

SHAREHOLDERS' FUNDS

1,262,034

1,120,001

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

S L Cope - Director

1.	STATUTORY INFORMATION

Acrivarn 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 represents net invoiced sales of goods, excluding value added tax, together with the movement in amounts recoverable on contracts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has now been amortised in full previously being written off evenly over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance and 10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors and trade creditors.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2025

and 5 April 2026

20,000

AMORTISATION

At 6 April 2025

and 5 April 2026

20,000

NET BOOK VALUE

At 5 April 2026

-

At 5 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2025

26,451

776,764

803,215

Additions

-

48,505

48,505

Disposals

-

(27,000

)

(27,000

)

At 5 April 2026

26,451

798,269

824,720

DEPRECIATION

At 6 April 2025

-

468,138

468,138

Charge for year

-

64,989

64,989

At 5 April 2026

-

533,127

533,127

NET BOOK VALUE

At 5 April 2026

26,451

265,142

291,593

At 5 April 2025

26,451

308,626

335,077

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

300,290

257,864

Amounts owed by group undertakings

1,000

-

Amounts recoverable on contract

227,325

83,400

Other debtors

17,582

19,882

546,197

361,146

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

214,021

110,392

Taxation and social security

137,529

228,608

Other creditors

287,476

261,297

639,026

600,297

Certain creditors who have supplied goods to the company under a reservation of title clause may have a charge on such goods included in the stock of the Company. It is not practicable to quantify the amount secured.

8.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

105,875

99,000

Between one and five years

462,000

49,500

In more than five years

67,375

-

635,250

148,500