The Business Creative Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07341545

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		6,001		7,072
Investments	6		135		135

			6,136		7,207
CURRENT ASSETS
Debtors	7	87,988		46,357
Cash at bank and in hand		29,245		89,918

		117,233		136,275
Creditors: Amounts Falling Due Within One Year	8	(78,504 )		(41,818 )

NET CURRENT ASSETS (LIABILITIES)			38,729		94,457

TOTAL ASSETS LESS CURRENT LIABILITIES			44,865		101,664

Creditors: Amounts Falling Due After More Than One Year	9		(28,130 )		(34,743 )

NET ASSETS			16,735		66,921

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			16,725		66,911

SHAREHOLDERS' FUNDS			16,735		66,921

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The Business Creative Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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

Jane Goble

Director

06/08/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Business Creative Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07341545 . The registered office is 49 Bristol Avenue, Lancing, England, BN15 8NL.

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.

Presentation currency

The accounts are presented in £ sterling.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.

2.4. 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 Method
Fixtures & Fittings	25% Reducing Balance Method
Computer Equipment	25% Reducing Balance Method

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	30,000

As at 31 March 2025	30,000

Amortisation
As at 1 April 2024	30,000

As at 31 March 2025	30,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

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The Business Creative Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	7,000	12,706	21,256	40,962
Additions	-	-	929	929

As at 31 March 2025	7,000	12,706	22,185	41,891

Depreciation
As at 1 April 2024	6,704	11,795	15,391	33,890
Provided during the period	74	228	1,698	2,000

As at 31 March 2025	6,778	12,023	17,089	35,890

Net Book Value
As at 31 March 2025	222	683	5,096	6,001

As at 1 April 2024	296	911	5,865	7,072

6. Investments

	Unlisted
	£
Cost
As at 1 April 2024	135

As at 31 March 2025	135

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	135

As at 1 April 2024	135

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	85,255	42,508
Prepayments and accrued income	150	1,609
Other taxes and social security	2,583	-
Net wages	-	2,240

	87,988	46,357

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The Business Creative Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,862	8,781
Bank loans and overdrafts	55,052	5,955
Corporation tax	2,826	12,440
Other taxes and social security	-	805
VAT	10,720	8,987
Other creditors	-	352
Accruals and deferred income	-	2,050
Directors' loan accounts	44	2,448

	78,504	41,818

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	28,130	34,743

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
5 Ordinary Shares of £ 2.00 each	10	10

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