REGISTERED NUMBER: 08358293 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

GWACTIVE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B G Green

Mr M A Wood

REGISTERED OFFICE:

Unit 6 Leylands House

Molesey Road

Walton On Thames

KT12 3PW

REGISTERED NUMBER:

08358293 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

156,523

58,051

CURRENT ASSETS

Debtors

5

2,875,902

2,032,083

Investments

6

939,578

960,308

Cash at bank

237,671

39,554

4,053,151

3,031,945

CREDITORS

Amounts falling due within one year

7

2,324,463

1,634,583

NET CURRENT ASSETS

1,728,688

1,397,362

TOTAL ASSETS LESS CURRENT LIABILITIES

1,885,211

1,455,413

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

1,885,209

1,455,411

SHAREHOLDERS' FUNDS

1,885,211

1,455,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

Mr B G Green - Director

1.	STATUTORY INFORMATION

GWActive Ltd 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.

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 amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided. This is stated after trade discounts, other sales taxes and net of VAT.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 61 (2024 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

29,912

112,653

14,639

157,204

Additions

-

136,929

-

136,929

At 31 December 2025

29,912

249,582

14,639

294,133

DEPRECIATION

At 1 January 2025

13,086

70,194

15,873

99,153

Charge for year

4,206

35,486

-

39,692

Eliminated on disposal

-

-

(1,235

)

(1,235

)

At 31 December 2025

17,292

105,680

14,638

137,610

NET BOOK VALUE

At 31 December 2025

12,620

143,902

1

156,523

At 31 December 2024

16,826

42,459

(1,234

)

58,051

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

604,592

713,092

Other debtors

401,362

60,289

Amounts due from related party

1,869,948

1,258,702

2,875,902

2,032,083

6.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Shares in group undertakings

939,578

960,308

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

147,180

56,996

Trade creditors

3,243

44,759

Tax

62,778

114,347

Social security and other taxes

205,526

26,607

Net wages

4,839

4,607

Pensions

-

7,433

VAT

177,772

130,693

Other creditors

826,478

526,775

Amount due to related party

249,560

182,318

Directors' current accounts

366,367

83,349

Accrued expenses

280,720

456,699

2,324,463

1,634,583

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

2

Ordinary

£1

2

2