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dpl-frs:CostSales dpl-frs:Item12 2021-01-31 06252520 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 06252520 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-01 2022-01-31 06252520 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-01 2022-01-31 06252520 1 2021-02-01 2022-01-31 06252520 frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 06252520
Play Creations Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
DEB Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06252520
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,361 60,862
72,361 60,862
CURRENT ASSETS
Stocks 25,603 32,219
Debtors 5 2,559 5,913
Cash at bank and in hand 60,822 109,741
88,984 147,873
Creditors: Amounts Falling Due Within One Year 6 (70,941 ) (94,754 )
NET CURRENT ASSETS (LIABILITIES) 18,043 53,119
TOTAL ASSETS LESS CURRENT LIABILITIES 90,404 113,981
Creditors: Amounts Falling Due After More Than One Year 7 (32,880 ) (48,152 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (13,409 ) (11,564 )
NET ASSETS 44,115 54,265
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 44,015 54,165
SHAREHOLDERS' FUNDS 44,115 54,265
Page 1
Page 2
For the year ending 31 January 2023 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
Mr Sherief Megid
Director
23/10/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Play Creations Limited Registered number 06252520 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% reducing balance
Equipment,Fixtures & Fittings 25% reducing balance
Office Equipment 25% reducing balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 6)
5 6
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Equipment,Fixtures & Fittings Office Equipment Total
£ £ £ £
Cost
As at 1 February 2022 29,240 83,257 29,812 142,309
Additions 1,900 26,535 - 28,435
As at 31 January 2023 31,140 109,792 29,812 170,744
Depreciation
As at 1 February 2022 14,656 49,993 16,798 81,447
Provided during the period 4,121 9,562 3,253 16,936
As at 31 January 2023 18,777 59,555 20,051 98,383
Net Book Value
As at 31 January 2023 12,363 50,237 9,761 72,361
As at 1 February 2022 14,584 33,264 13,014 60,862
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 6,216 8,287
6,216 8,287
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,559 5,913
2,559 5,913
Page 4
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 2,367 3,551
Trade creditors - 17,345
Bank loans and overdrafts 10,000 10,000
Corporation tax 7,823 778
PAYE 2,433 655
VAT 1,183 12,714
Wages - 708
Pension creditor 111 93
Income received in advance 43,518 41,525
Accruals and deferred income 488 3,398
Deferred govt grants 2,904 3,873
Directors' loan accounts 114 114
70,941 94,754
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 2,367
Bank loans 24,167 34,167
Deferred govt grants 8,713 11,618
32,880 48,152
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,367 3,551
Later than one year and not later than five years - 2,367
2,367 5,918
2,367 5,918
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 13,409 11,564
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Page 6
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2022 11,564 11,564
Additions 1,845 1,845
Balance at 31 January 2023 13,409 13,409
11. Related Party Transactions
The company is controlled by Mr and Mrs Megid and Ms D Henley, directors and shareholders of the company.
The balance on the director's loan accounts of Ms D Henley at 31st January 2023 was £114 (2022 - £114) due from the company.
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