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frs-countries:EnglandWales 2022-04-01 2023-03-31
Registered number: 06840456
Sugar Creative Studio Limited
Unaudited Financial Statements
For the Period 1 April 2023 to 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06840456
31 October 2023 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 146,187 160,182
Tangible Assets 5 7,790 8,929
153,977 169,111
CURRENT ASSETS
Debtors 7 130,750 194,825
Cash at bank and in hand 22,161 4,152
152,911 198,977
Creditors: Amounts Falling Due Within One Year 8 (157,950 ) (77,589 )
NET CURRENT ASSETS (LIABILITIES) (5,039 ) 121,388
TOTAL ASSETS LESS CURRENT LIABILITIES 148,938 290,499
Creditors: Amounts Falling Due After More Than One Year 9 (71,133 ) (83,325 )
NET ASSETS 77,805 207,174
CAPITAL AND RESERVES
Called up share capital 85 85
Capital redemption reserve 50 50
Profit and Loss Account 77,670 207,039
SHAREHOLDERS' FUNDS 77,805 207,174
Page 1
Page 2
For the period ending 31 October 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 Jason Veal
Director
25 January 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sugar Creative Studio Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 06840456 . The registered office is Lambourne House, Lambourne Crescent, Llanishen, Cardiff, Wales, CF14 5GL.
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. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Research and Development
Intangible assets acquired separately from a business are recognised at cost and are subsequently
measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the
acquisition date where it is probable that the expected future economic benefits that are attributable to the
asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset
arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases:
Development costs - 13% straight line
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Fixtures and fittings 33% reducing balance
Computer equipment 20% reducing balance
Page 3
Page 4
2.7. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and 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.
2.8. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.9. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.10. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
2.11. 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.
Page 4
Page 5
2.12. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
31 October 2023 31 March 2023
Average number of employees, including directors, during the period 8 10
8 10
4. Intangible Assets
Goodwill Development costs Total
£ £ £
Cost
As at 1 April 2023 20,000 237,427 257,427
As at 31 October 2023 20,000 237,427 257,427
Amortisation
As at 1 April 2023 20,000 77,245 97,245
Provided during the period - 13,995 13,995
As at 31 October 2023 20,000 91,240 111,240
Net Book Value
As at 31 October 2023 - 146,187 146,187
As at 1 April 2023 - 160,182 160,182
Page 5
Page 6
5. Tangible Assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 April 2023 41,865 13,294 55,159
As at 31 October 2023 41,865 13,294 55,159
Depreciation
As at 1 April 2023 40,589 5,641 46,230
Provided during the period 246 893 1,139
As at 31 October 2023 40,835 6,534 47,369
Net Book Value
As at 31 October 2023 1,030 6,760 7,790
As at 1 April 2023 1,276 7,653 8,929
7. Debtors
31 October 2023 31 March 2023
£ £
Due within one year
Trade debtors 72,390 88,632
Other debtors 58,360 106,193
130,750 194,825
8. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 March 2023
£ £
Trade creditors 2,623 855
Bank loans and overdrafts 79,178 38,381
Other creditors 32,327 14,152
Taxation and social security 43,822 24,201
157,950 77,589
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9. Creditors: Amounts Falling Due After More Than One Year
31 October 2023 31 March 2023
£ £
Bank loans 71,133 83,325
71,133 83,325
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