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dpl-frs:CostSales dpl-frs:Item12 2022-05-31 02751763 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 02751763 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 02751763 1 2021-06-01 2022-05-31 02751763 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 02751763
Creator International Limited
Financial Statements
For The Year Ended 31 May 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02751763
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,943 100,792
78,943 100,792
CURRENT ASSETS
Stocks 5 28,000 28,000
Debtors 6 291,236 214,461
Cash at bank and in hand 523,673 507,866
842,909 750,327
Creditors: Amounts Falling Due Within One Year 7 (600,915 ) (557,614 )
NET CURRENT ASSETS (LIABILITIES) 241,994 192,713
TOTAL ASSETS LESS CURRENT LIABILITIES 320,937 293,505
Creditors: Amounts Falling Due After More Than One Year 8 (104,913 ) (171,063 )
NET ASSETS 216,024 122,442
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 215,924 122,342
SHAREHOLDERS' FUNDS 216,024 122,442
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Page 2
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 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
G Elliot
Director
6 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Creator International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02751763 . The registered office is Marine House, 151 Western Road, Haywards Heath, West Sussex, RH16 3LH.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 12)
11 12
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2022 239,800 145,658 52,302 437,760
Additions 1,715 - 2,752 4,467
As at 31 May 2023 241,515 145,658 55,054 442,227
Depreciation
As at 1 June 2022 184,630 104,046 48,292 336,968
Provided during the period 14,221 10,404 1,691 26,316
As at 31 May 2023 198,851 114,450 49,983 363,284
Net Book Value
As at 31 May 2023 42,664 31,208 5,071 78,943
As at 1 June 2022 55,170 41,612 4,010 100,792
5. Stocks
2023 2022
£ £
Finished goods 28,000 28,000
28,000 28,000
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 253,695 185,262
Other debtors 37,541 29,199
291,236 214,461
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 26,880 26,880
Trade creditors 131,625 126,218
Bank loans and overdrafts 30,454 67,123
Other creditors 303,335 215,782
Taxation and social security 108,621 121,611
600,915 557,614
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 67,983 96,577
Bank loans 36,930 74,486
104,913 171,063
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 26,880 26,880
Later than one year and not later than five years 67,983 96,577
94,863 123,457
94,863 123,457
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