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Registered number: 08970446
Content Creatures Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08970446
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 95,912 127,961
95,912 127,961
CURRENT ASSETS
Debtors 5 55,192 95,260
Cash at bank and in hand 130,020 113,586
185,212 208,846
Creditors: Amounts Falling Due Within One Year 6 (120,680 ) (86,028 )
NET CURRENT ASSETS (LIABILITIES) 64,532 122,818
TOTAL ASSETS LESS CURRENT LIABILITIES 160,444 250,779
Creditors: Amounts Falling Due After More Than One Year 7 (99,864 ) (106,807 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,000 ) (24,000 )
NET ASSETS 36,580 119,972
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 36,480 119,872
SHAREHOLDERS' FUNDS 36,580 119,972
Page 1
Page 2
For the year ending 31 March 2024 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
Miss Cailie Dimmock
Director
30 October 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Content Creatures Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 08970446 . The registered office is 261 High Street, Dorking, Surrey, England, RH4 1RL.
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 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.
2.3. 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 and equipment 20% Straight line
Motor vehicles 25% Straight line
2.4. 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.
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.6. 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.
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2.7. 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 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 asset reflects 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.
Deferred tax is only adjusted if the change in the timing difference is material.
2.8. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was 6 (2023: 8)
6 8
4. Tangible Assets
Plant and equipment Motor vehicles Total
£ £ £
Cost
As at 1 April 2023 34,504 125,180 159,684
Additions 6,667 - 6,667
As at 31 March 2024 41,171 125,180 166,351
Depreciation
As at 1 April 2023 13,467 18,256 31,723
Provided during the period 7,421 31,295 38,716
As at 31 March 2024 20,888 49,551 70,439
Net Book Value
As at 31 March 2024 20,283 75,629 95,912
As at 1 April 2023 21,037 106,924 127,961
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 45,646 66,634
Other debtors 9,546 28,626
55,192 95,260
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,733 4,733
Trade creditors 1,140 9,257
Bank loans and overdrafts 4,302 4,302
Other creditors 72,693 45,019
Taxation and social security 37,812 22,717
120,680 86,028
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 65,239 69,972
Bank loans 34,625 36,835
99,864 106,807
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,733 4,733
Later than one year and not later than five years 65,239 69,972
69,972 74,705
69,972 74,705
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