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REGISTERED NUMBER: 13629156 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

CREATIVE SPARROW LTD

CREATIVE SPARROW LTD (REGISTERED NUMBER: 13629156)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CREATIVE SPARROW LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: H J Curtis





REGISTERED OFFICE: 12 Conqueror Court
Sittingbourne
Kent
ME10 5BH





REGISTERED NUMBER: 13629156 (England and Wales)





ACCOUNTANTS: Williams Giles Professional Services Ltd
12 Conqueror Court
Sittingbourne
Kent
ME10 5BH

CREATIVE SPARROW LTD (REGISTERED NUMBER: 13629156)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,991 1
Tangible assets 5 2,675 1,511
5,666 1,512

CURRENT ASSETS
Debtors 6 28,719 38,483
Cash at bank 55,900 33,015
84,619 71,498
CREDITORS
Amounts falling due within one year 7 62,942 66,922
NET CURRENT ASSETS 21,677 4,576
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,343

6,088

PROVISIONS FOR LIABILITIES 508 -
NET ASSETS 26,835 6,088

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 26,834 6,087
26,835 6,088

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

CREATIVE SPARROW LTD (REGISTERED NUMBER: 13629156)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 March 2024 and were signed by:





H J Curtis - Director


CREATIVE SPARROW LTD (REGISTERED NUMBER: 13629156)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Creative Sparrow 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of artistic creation services 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.

Goodwill
Goodwill, being the nominal amount paid in connection with the transfer of intellectual property in 2021, is not being amortised, due to its fully written down carrying value.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
Financial assets - trade and other debtors are basic financial instruments and debt instruments measured at fair value through the Income Statement and are measured subsequently at amortised cost. Prepayments are not financial instruments.

Cash comprises cash at bank, in hand and short term deposits with an original maturity date of three months or less. Cash at bank is measured at face value.

Financial liabilities - trade creditors and other creditors are measured initially at fair value through the Income Statement and are measured subsequently at amortised cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

CREATIVE SPARROW LTD (REGISTERED NUMBER: 13629156)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 October 2022 1 - 1
Additions - 3,450 3,450
At 30 September 2023 1 3,450 3,451
AMORTISATION
Charge for year - 460 460
At 30 September 2023 - 460 460
NET BOOK VALUE
At 30 September 2023 1 2,990 2,991
At 30 September 2022 1 - 1

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2022 568 1,344 1,912
Additions 613 1,124 1,737
At 30 September 2023 1,181 2,468 3,649
DEPRECIATION
At 1 October 2022 83 318 401
Charge for year 199 374 573
At 30 September 2023 282 692 974
NET BOOK VALUE
At 30 September 2023 899 1,776 2,675
At 30 September 2022 485 1,026 1,511

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 27,717 38,483
Other debtors 1,002 -
28,719 38,483

CREATIVE SPARROW LTD (REGISTERED NUMBER: 13629156)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 25,801 24,179
Taxation and social security 17,574 16,189
Other creditors 19,567 26,554
62,942 66,922