1 January 2023 false No description of principal activity Taxfiler 2024.5 SC753225business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC7532252022-12-31 SC7532252023-01-012023-12-31 SC753225business:AuditExemptWithAccountantsReport2023-01-012023-12-31 SC753225business:AbridgedAccounts2023-01-012023-12-31 SC7532252023-12-31 SC753225business:Director12023-01-012023-12-31 SC753225business:RegisteredOffice2023-01-012023-12-31 SC753225core:WithinOneYear2023-12-31 SC753225core:AfterOneYear2023-12-31 SC753225core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC753225core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC753225core:PreviouslyStatedAmount2023-12-31 SC753225business:SmallEntities2023-01-012023-12-31 SC753225countries:Scotland2023-01-012023-12-31 SC753225core:PlantMachinery2023-01-012023-12-31 SC753225business:Director112023-01-012023-12-31 SC753225business:Director112022-12-31 SC753225business:Director112023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC753225 (Scotland)
Creative Link Graphic & Web Design Ltd Unaudited accounts for the year ended 31 December 2023
Creative Link Graphic & Web Design Ltd Unaudited accounts Contents
Page
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Creative Link Graphic & Web Design Ltd Company Information for the year ended 31 December 2023
Director
Miss L Douglas
Company Number
SC753225 (Scotland)
Registered Office
3 Old Toll Cottages Lennox Road Haddington East Lothian EH41 4AX
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Creative Link Graphic & Web Design Ltd Statement of financial position as at 31 December 2023
2023 
Notes
£ 
Fixed assets
Intangible assets
17,840 
Tangible assets
368 
18,208 
Current assets
Debtors
23,259 
Cash at bank and in hand
17,284 
40,543 
Creditors: amounts falling due within one year
(15,098)
Net current assets
25,445 
Total assets less current liabilities
43,653 
Creditors: amounts falling due after more than one year
(22,755)
Net assets
20,898 
Capital and reserves
Called up share capital
1 
Profit and loss account
20,897 
Shareholders' funds
20,898 
For the year ending 31 December 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 12 August 2024 and were signed on its behalf by
Miss L Douglas Director Company Registration No. SC753225
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Creative Link Graphic & Web Design Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Creative Link Graphic & Web Design Ltd is a private company, limited by shares, registered in Scotland, registration number SC753225. The registered office is 3 Old Toll Cottages, Lennox Road, Haddington, East Lothian, EH41 4AX.
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 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is provided on a 20% straight line basis.
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
20% Straight Line
4
Intangible fixed assets
Total 
£ 
Cost
At 1 January 2023
- 
Additions
22,300 
At 31 December 2023
22,300 
Amortisation
At 1 January 2023
- 
Charge for the year
4,460 
At 31 December 2023
4,460 
Net book value
At 31 December 2023
17,840 
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Creative Link Graphic & Web Design Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2023
- 
Additions
480 
At 31 December 2023
480 
Depreciation
Charge for the year
112 
At 31 December 2023
112 
Net book value
At 31 December 2023
368 
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Miss L Douglas
Directors Loan
- 
(51,313)
(28,558)
(22,755)
- 
(51,313)
(28,558)
(22,755)
7
Transactions with related parties
The company was under the control of Miss L Douglas throughout the current period. Miss L Douglas is the managing director and sole shareholder. Miss L Douglas incorporated her sole trader business and the company commenced trading on 1st January 2023. Net assets totaling £28,689 were transferred to the company on that date along with goodwill in the amount of £22,300. All of these amounts were credited to the directors loan account. There were various amounts advanced to the company and various amounts repaid to Miss L Douglas. The balance due to Miss L Douglas at the Balance Sheet date was £22,755. This amount is included in creditors due over one year. There is no fixed date for repayment of this loan and no interest was charged on this loan.
8
Average number of employees
During the year the average number of employees was 1.
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