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REGISTERED NUMBER: 02604672 (England and Wales)

CREATIVE IDEA LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

| CREATIVE IDEA LIMITED (REGISTERED NUMBER: 02604672) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CREATIVE IDEA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | L E Frewin

| M Sampson

| REGISTERED OFFICE: | Marston House

| 5 Elmdon Lane

| Marston Green

| Solihull

| West Midlands

| B37 7DL

| BUSINESS ADDRESS: | Unit 8

| Magna Road

| South Wigston

| Leicestershire

| LE18 4ZH

| REGISTERED NUMBER: | 02604672 (England and Wales)

| ACCOUNTANTS: | Sephton & Company LLP

| Chartered Certified Accountants

| Marston House

| 5 Elmdon Lane

| Marston Green

| Solihull

| West Midlands

| B37 7DL

| CREATIVE IDEA LIMITED (REGISTERED NUMBER: 02604672) |

BALANCE SHEET

30 APRIL 2025

| 30/4/25 | 30/4/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 80,507 |  | 59,781 |  |

CURRENT ASSETS

Stocks | 60,741 |  | 34,432 |  |

Debtors | 5 | 566,629 |  | 689,935 |  |

Cash at bank and in hand | 669,888 |  | 751,740 |  |

1,297,258 |  | 1,476,107 |  |

CREDITORS

Amounts falling due within one year | 6 | 741,124 |  | 840,014 |  |

NET CURRENT ASSETS | 556,134 |  | 636,093 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 636,641 |  | 695,874 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (52,801 | ) | (87,496 | ) |

PROVISIONS FOR LIABILITIES | (14,680 | ) | (10,607 | ) |

NET ASSETS | 569,160 |  | 597,771 |  |

CAPITAL AND RESERVES

Called up share capital | 10,920 |  | 10,920 |  |

Retained earnings | 558,240 |  | 586,851 |  |

SHAREHOLDERS' FUNDS | 569,160 |  | 597,771 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| CREATIVE IDEA LIMITED (REGISTERED NUMBER: 02604672) |

BALANCE SHEET - continued

30 APRIL 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

L E Frewin - Director

M Sampson - Director

| CREATIVE IDEA LIMITED (REGISTERED NUMBER: 02604672) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Creative Idea Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| 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 represents the total amount receivable by the company from the sale, installation, and maintenance of Point of Purchase (POP) displays, excluding VAT and trade discounts.

| The company operates primarily within the UK, with the majority of turnover derived from the sale and servicing of POP displays to customers. Revenue is also recognised from maintenance of these displays.

| The company's policy is to recognise revenue only when it can be reliably measured and when there is reasonable assurance that the payment will be received.

| Revenue from the sale of POP displays is recognised when the significant risks and rewards of ownership have transferred to the customer, typically upon delivery or installation, whichever is earlier.

| Revenue from installation services is recognised when the installation has been completed, and the customer has accepted the display as being fully operational.

| Revenue from maintenance contracts is recognised over the term of the contract, on a straight-line basis, reflecting the ongoing provision of maintenance services.

| Turnover excludes VAT and trade discounts, which are accounted for separately. Any returns, allowances, or adjustments for undelivered or incomplete services are deducted from gross turnover to reflect net revenue.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold property improvmnts | - | 10% on cost

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| CREATIVE IDEA LIMITED (REGISTERED NUMBER: 02604672) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Government grants

| Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 40 (2024 - 36 ) .

| CREATIVE IDEA LIMITED (REGISTERED NUMBER: 02604672) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Leasehold |  | Fixtures |

| property |  | Plant and |  | and |  | Computer |

| improvmnts |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 491,150 |  | 381,915 |  | 140,878 |  | 134,578 |  | 1,148,521 |  |

| Additions | - |  | 27,245 |  | - |  | 5,051 |  | 32,296 |  |

| At 30 April 2025 | 491,150 |  | 409,160 |  | 140,878 |  | 139,629 |  | 1,180,817 |  |

| DEPRECIATION

| At 1 May 2024 | 491,150 |  | 332,280 |  | 136,561 |  | 128,749 |  | 1,088,740 |  |

| Charge for year | - |  | 8,228 |  | 596 |  | 2,746 |  | 11,570 |  |

| At 30 April 2025 | 491,150 |  | 340,508 |  | 137,157 |  | 131,495 |  | 1,100,310 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  | 68,652 |  | 3,721 |  | 8,134 |  | 80,507 |  |

| At 30 April 2024 | - |  | 49,635 |  | 4,317 |  | 5,829 |  | 59,781 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Trade debtors | 465,238 |  | 622,187 |  |

| Other debtors | 101,391 |  | 67,748 |  |

566,629 |  | 689,935 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans and overdrafts | 50,004 |  | 50,004 |  |

| Hire purchase contracts (see note 8) | 4,793 |  | - |  |

| Trade creditors | 216,677 |  | 350,440 |  |

| Taxation and social security | 108,553 |  | 147,755 |  |

| Other creditors | 361,097 |  | 291,815 |  |

741,124 |  | 840,014 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans | 37,496 |  | 87,496 |  |

| Hire purchase contracts (see note 8) | 15,305 |  | - |  |

52,801 |  | 87,496 |  |

| CREATIVE IDEA LIMITED (REGISTERED NUMBER: 02604672) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30/4/25 |  | 30/4/24 |

£ | £ |

| Net obligations repayable:

| Within one year | 4,793 |  | - |  |

| Between one and five years | 15,305 |  | - |  |

20,098 |  | - |  |

| Non-cancellable |

| operating leases |

| 30/4/25 |  | 30/4/24

£ | £ |

| Within one year | 25,683 |  | 26,696 |  |

| Between one and five years | 12,137 |  | 37,818 |  |

37,820 |  | 64,514 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30/4/25 |  | 30/4/24

£ | £ |

| Hire purchase contracts | 20,098 |  | - |  |