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Company Registration No. 11382895 (England and Wales)
A Creative Cog Ltd Unaudited accounts for the year ended 31 May 2025
A Creative Cog Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
A Creative Cog Ltd Company Information for the year ended 31 May 2025
Directors
Hu Loh Kai Lun Chang
Company Number
11382895 (England and Wales)
Registered Office
Unit 4, Bessemer Park Industrial Estate 250 Milkwood Road London SE24 0HG England
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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A Creative Cog Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
19,271
16,801
Investments
5
18,000
14,500
37,271
31,301
Current assets
Debtors
6
139,178
62,601
Cash at bank and in hand
75,268
184,929
214,446
247,530
Creditors: amounts falling due within one year
7
(10,991)
(38,140)
Net current assets
203,455
209,390
Net assets
240,726
240,691
Capital and reserves
Called up share capital
8
200
200
Share premium
199,900
199,900
Profit and loss account
40,626
40,591
Shareholders' funds
240,726
240,691
For the year ending 31 May 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 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 10 October 2025 and were signed on its behalf by
Hu Loh Director Company Registration No. 11382895
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A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2025
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 Unit 4, Bessemer Park Industrial Estate, 250 Milkwood Road, London, SE24 0HG, 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.
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A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
20,603
16,108
12,256
48,967
Additions
149
10,572
-
10,721
At 31 May 2025
20,752
26,680
12,256
59,688
Depreciation
At 1 June 2024
10,181
11,865
10,120
32,166
Charge for the year
4,130
2,656
1,465
8,251
At 31 May 2025
14,311
14,521
11,585
40,417
Net book value
At 31 May 2025
6,441
12,159
671
19,271
At 31 May 2024
10,422
4,243
2,136
16,801
5
Investments
Other investments
£
Valuation at 1 June 2024
14,500
Additions
3,500
Valuation at 31 May 2025
18,000
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,378
5,880
Trade debtors
7,147
9,123
Accrued income and prepayments
5,877
31,053
Other debtors
124,776
16,545
139,178
62,601
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,858
18,042
Taxes and social security
2,956
16,302
Other creditors
4,172
2,162
Loans from directors
5
-
Accruals
-
1,634
10,991
38,140
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
- 6 -
A Creative Cog Ltd Notes to the Accounts for the year ended 31 May 2025
9
Average number of employees
During the year the average number of employees was 6 (2024: 7).
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