1 June 2023 false No description of principal activity Taxfiler 2024.6 11382895business:PrivateLimitedCompanyLtd2023-06-012024-05-31 113828952023-05-31 113828952023-06-012024-05-31 11382895business:AuditExemptWithAccountantsReport2023-06-012024-05-31 11382895business:FilletedAccounts2023-06-012024-05-31 113828952024-05-31 11382895business:Director12023-06-012024-05-31 11382895business:Director22023-06-012024-05-31 11382895business:RegisteredOffice2023-06-012024-05-31 113828952023-05-31 11382895core:WithinOneYear2024-05-31 11382895core:WithinOneYear2023-05-31 11382895core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 11382895core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 11382895core:SharePremiumcore:PreviouslyStatedAmount2024-05-31 11382895core:SharePremiumcore:PreviouslyStatedAmount2023-05-31 11382895core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 11382895core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 11382895core:PreviouslyStatedAmount2024-05-31 11382895core:PreviouslyStatedAmount2023-05-31 11382895business:SmallEntities2023-06-012024-05-31 11382895countries:EnglandWales2023-06-012024-05-31 11382895core:PlantMachinery2023-06-012024-05-31 11382895core:FurnitureFittings2023-06-012024-05-31 11382895core:ComputerEquipment2023-06-012024-05-31 11382895core:PlantMachinery2023-05-31 11382895core:FurnitureFittings2023-05-31 11382895core:ComputerEquipment2023-05-31 11382895core:PlantMachinery2024-05-31 11382895core:FurnitureFittings2024-05-31 11382895core:ComputerEquipment2024-05-31 11382895core:AdditionsToInvestments2024-05-31 11382895business:OrdinaryShareClass12023-06-012024-05-31 11382895business:OrdinaryShareClass12022-06-012023-05-31 113828952022-06-012023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11382895 (England and Wales)
A Creative Cog Ltd Unaudited accounts for the year ended 31 May 2024
A Creative Cog Ltd Unaudited accounts Contents
Page
- 2 -
A Creative Cog Ltd Company Information for the year ended 31 May 2024
Directors
Hu Loh Kai Lun Chang
Company Number
11382895 (England and Wales)
Registered Office
124 CITY ROAD LONDON EC1V 2NX ENGLAND
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
- 3 -
A Creative Cog Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,801 
6,577 
Investments
14,500 
- 
31,301 
6,577 
Current assets
Debtors
62,601 
58,893 
Cash at bank and in hand
184,929 
226,804 
247,530 
285,697 
Creditors: amounts falling due within one year
(38,140)
(57,763)
Net current assets
209,390 
227,934 
Net assets
240,691 
234,511 
Capital and reserves
Called up share capital
200 
200 
Share premium
199,900 
199,900 
Profit and loss account
40,591 
34,411 
Shareholders' funds
240,691 
234,511 
For the year ending 31 May 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 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 of Directors and authorised for issue on 29 January 2025 and were signed on its behalf by
Hu Loh Director Company Registration No. 11382895
- 4 -
A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
A Creative Cog Ltd is a private company, limited by shares, registered in England and Wales, registration number 11382895. The registered office is 124 CITY ROAD, LONDON, EC1V 2NX, ENGLAND.
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 remained unchanged from the previous year, and also 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.
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
33% straight line
Fixtures & fittings
33% straight line
Computer equipment
33% straight line
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 goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
10,797 
12,298 
12,881 
35,976 
Additions
9,806 
4,593 
399 
14,798 
Disposals
- 
(783)
(1,024)
(1,807)
At 31 May 2024
20,603 
16,108 
12,256 
48,967 
Depreciation
At 1 June 2023
9,034 
11,453 
8,912 
29,399 
Charge for the year
1,147 
1,108 
2,232 
4,487 
On disposals
- 
(696)
(1,024)
(1,720)
At 31 May 2024
10,181 
11,865 
10,120 
32,166 
Net book value
At 31 May 2024
10,422 
4,243 
2,136 
16,801 
At 31 May 2023
1,763 
845 
3,969 
6,577 
5
Investments
Other investments 
£ 
Valuation at 1 June 2023
- 
Additions
14,500 
Valuation at 31 May 2024
14,500 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
5,880 
3,172 
Trade debtors
9,123 
10,510 
Accrued income and prepayments
31,053 
20,906 
Other debtors
16,545 
24,305 
62,601 
58,893 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
18,042 
16,051 
Taxes and social security
16,302 
31,083 
Other creditors
2,162 
5,933 
Accruals
1,634 
4,696 
38,140 
57,763 
- 6 -
A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
9
Controlling party
Hu Loh is the ultimate controlling party by virtue of their 80% shareholding. Hu Loh holds 160 Ordinary shares with a nominal value of £1 per share. Aggregate amount paid for these shares is £200,100. On 25/05/2018 100 ordinary shares of £1 each were allotted on incorporation, and fully paid at par for a total of £100; On 06/06/2018 100 ordinary shares of £1 each were allotted, and fully paid at £2,000 per share, for a total of £200,000
10
Average number of employees
During the year the average number of employees was 7 (2023: 7).
- 7 -