

	Company registration number:	06047381






COFFEE CREATIVE LIMITED

REPORT OF THE DIRECTOR'S AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 January 2025



COFFEE CREATIVE LIMITED

BALANCE SHEET

AS AT 31 January 2025


		2025		2024
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		4,562		5,703

			4,562		5,703

CURRENT ASSETS
Debtors		290,734		189,042

		290,734		189,042

CREDITORS
Amounts falling due within one year		(292,852)		(191,716)

NET CURRENT ASSETS			(2,118)		(2,674)

TOTAL ASSETS LESS
CURRENT LIABILITIES			2,444		3,029


PROVISIONS FOR LIABILITIES			(867)		(1,084)

NET ASSETS			1,577		1,945



CAPITAL AND RESERVES
Called-up equity share capital			100		100
Profit and loss account			1,477		1,845

SHAREHOLDERS FUNDS			1,577		1,945


For the year ending 31 January 2025 the company was entitled to exemption 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.


All the members have consented to the preparation of abridged financial statements for the year ended 31 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 30 October 2025 and signed on its behalf.



..........................................................................
T Johnson - Director

30 October 2025
The annexed notes form part of these financial statements.

COFFEE CREATIVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Accounting policies

Statutory information

Coffee Creative Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the Company Information page. The presentation currency of the financial statements is the £ sterling.

Statement of compliance

These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Turnover is recognised when the company obtains the right to consideration for services rendered to it's clients.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and Machinery - 20% reducing balance basis

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset from which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit and loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment cease to apply.

Financial Instruments

Basic Financial Instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss account. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the profit and loss account. Debtors Short term debtors are measured at the transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest rate method, less any impairment. Creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest rate method. Classification of Financial Liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Deferred Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Employees

The average number of persons employed by the company (including directors) during the year was 2.



3.	Tangible fixed assets

		Total

	Cost
	At start of period	43,900
	At end of period	43,900

	Depreciation
	At start of period	38,197
	Provided during the period	1,141
	At end of period	39,338

	Net Book Value
	At start of period	5,703
	At end of period	4,562



4.	Debtors


	Other debtors include overdrawn directors loan accounts totalling £48,033 (2023 Year £51,108). These are repaid after the year end.



5.	Related Party Transactions
	During the year the company sold services of £76,500 (2023 £16,000) to Creative Juice Advertising Limited, a company controlled by T Johnson. Included in debtors is £129,033 (2023 £65,133) owed by Creative Juice Advertising Limited. During the year the company purchased services of £106,500 (2023 £60,500) from Creative Juice Advertising Limited, a company controlled by T Johnson. Included in creditors is £126,576 (2023 £55,776) owed to Creative Juice Advertising Limited.



		2025	2024
		£	£
	T Johnson	0	7,650
	K L Johnson	0	7,350