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Company Registration No. 11382895 (England and Wales)
A Creative Cog Ltd Unaudited accounts for the year ended 31 May 2023
A Creative Cog Ltd Unaudited accounts Contents
Page
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A Creative Cog Ltd Company Information for the year ended 31 May 2023
Director
Hu Loh
Company Number
11382895 (England and Wales)
Registered Office
124 CITY ROAD LONDON EC1V 2NX ENGLAND
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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A Creative Cog Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,577 
5,207 
Current assets
Debtors
58,893 
61,020 
Cash at bank and in hand
226,804 
214,541 
285,697 
275,561 
Creditors: amounts falling due within one year
(57,763)
(52,780)
Net current assets
227,934 
222,781 
Net assets
234,511 
227,988 
Capital and reserves
Called up share capital
200 
200 
Share premium
199,900 
199,900 
Profit and loss account
34,411 
27,888 
Shareholders' funds
234,511 
227,988 
For the year ending 31 May 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 December 2023 and were signed on its behalf by
Hu Loh Director Company Registration No. 11382895
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A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
A Creative Cog Ltd is a private company, limited by shares, registered in England and Wales, registration number 11382895. The registered office is 124 CITY ROAD, LONDON, EC1V 2NX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Fixtures & fittings
33% straight line
Computer equipment
33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
9,288 
11,870 
8,839 
29,997 
Additions
1,509 
428 
4,042 
5,979 
At 31 May 2023
10,797 
12,298 
12,881 
35,976 
Depreciation
At 1 June 2022
7,749 
10,432 
6,609 
24,790 
Charge for the year
1,285 
1,021 
2,303 
4,609 
At 31 May 2023
9,034 
11,453 
8,912 
29,399 
Net book value
At 31 May 2023
1,763 
845 
3,969 
6,577 
At 31 May 2022
1,539 
1,438 
2,230 
5,207 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
3,172 
- 
Trade debtors
10,510 
38,618 
Accrued income and prepayments
20,906 
18,902 
Other debtors
24,305 
3,500 
58,893 
61,020 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
16,051 
17,467 
Taxes and social security
31,083 
31,723 
Other creditors
5,933 
3,590 
Accruals
4,696 
- 
57,763 
52,780 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
8
Controlling party
Hu Loh is the ultimate controlling party by virtue of their 100% shareholding. Hu Loh holds 200 Ordinary shares with a nominal value of £1 per share. Aggregate amount paid for these shares is £200,100. On 25/05/2018 100 ordinary shares of £1 each were allotted on incorporation, and fully paid at par for a total of £100; On 06/06/2018 100 ordinary shares of £1 each were allotted, and fully paid at £2,000 per share, for a total of £200,000
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A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2023
9
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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