Registered number
14590197
Creativeland Worldwide Limited
Report and Accounts
31 March 2025

Creativeland Worldwide Limited
Contents
Page
Company information | 1
Directors' report | 2
Statement of directors' responsibilities | 3
Independent auditor's report | 4
Income statement | 7
Statement of financial position | 8
Statement of changes in equity | 9
Notes to the financial statements | 10

Creativeland Worldwide Limited
Company information
Directors
Kurup, Sajan
Registered number
14590197 (England and Wales)
Registered office
160 Great Portland Street
London
England
W1W 5QA
Independent auditors
Evolve Accounting and Tax Solutions Ltd
Congress House
14 Lyon Road
Harrow
Middlesex
HA1 2EN
1

Creativeland Worldwide Limited
Registered number: | 14590197
Directors' Report
The directors present their report and accounts for the year ended 31 March 2025.
Principal activities
The company's principal activity during the year continued to be artistic creation.
Directors
The following persons served as directors during the year:
Sajan Kurup
Charitable Donations
The company has made charitable donations of £3,380 during the year.

2
STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
- Select suitable accounting policies and apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 8 September 2025 and signed on its behalf.
Sajan Kurup
Director
3

Creativeland Worldwide Limited
Independent auditor's report
to the members of Creativeland Worldwide Limited
Opinion

We have audited the accounts of Creativeland Worldwide Limited (the 'company') for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and notes to the accounts, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts:
● | give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;
● | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
● | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the accounts, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the accounts is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the accounts and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the accounts does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the accounts themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
4
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
● | the information given in the directors’ report for the financial year for which the accounts are prepared is consistent with the accounts; and
● | the directors’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
● | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
● | the accounts are not in agreement with the accounting records and returns; or
● | certain disclosures of directors’ remuneration specified by law are not made; or
● | we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.
In preparing the accounts, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the accounts
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

● | enquiring of management and those charged with governance around actual and potential litigation and claims;
● | enquiring of management and those charged with governance to identify any instances of non-compliance with laws and regulations;
● | reviewing board meeting minutes for all meetings taking place throughout the year and indeed up until the date of signature of these financial statements;
● | reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

● | reviewing the general ledger in detail for all transactions with related parties;
● | performing walk through testing to ensure systems and controls are operating as recorded where appropriate;
● | performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
5
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
● | Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
● | Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the Company's internal control.
● | Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.
● | Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors' Report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors' Report. However, future events or conditions may cause the Company to cease to continue as a going concern.
● | Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Paul O'Rourke FCA
(Senior Statutory Auditor) | Congress House
for and on behalf of | 14 Lyon Road
Evolve Accounting and Tax Solutions Ltd | Harrow
Statutory Auditor | Middlesex
8 September 2025 | HA1 2EN
6

Creativeland Worldwide Limited
Profit and Loss Account
for the year ended 31 March 2025
|  |  |  |  |  | 2025 |  | 2024
£ | £
Turnover | 71,805 |  | 25,000
Cost of sales | (67,245) |  | (4,399)
Gross profit | 4,560 |  | 20,601
Distribution costs | - |  | -
Administrative expenses | (42,158) |  | (47,148)
Other operating income | 50,405 |  | -
Operating profit/(loss) | 12,807 |  | (26,547)
Profit on the disposal of tangible fixed assets | - |  | -
Profit on the disposal of investments | - |  | -
Gain on revaluation of investments | - |  | -
Income from investments | - |  | -
Interest receivable | - |  | -
Interest payable | (464) |  | -
Profit/(loss) before taxation | 12,343 |  | (26,547)
Tax on profit/(loss) | - |  | -
Profit/(loss) for the financial year | 12,343 |  | (26,547)
7

Creativeland Worldwide Limited
Registered number: | 14590197
Statement of Financial Position
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 5 |  |  | 390,000 |  |  | 390,000
|  |  |  | 390,000 |  |  | 390,000
Current assets
Debtors | 6 |  | 690,095 |  |  | 827,098
Cash at bank and in hand |  |  | 239,414 |  |  | 166,854
|  |  | 929,509 |  |  | 993,952
Creditors: amounts falling due within one year | 7 |  | (332,714) |  |  | (409,499)
Net current assets |  |  |  | 596,795 |  |  | 584,453
Total assets less current liabilities |  |  |  | 986,795 |  |  | 974,453
Net assets |  |  |  | 986,795 |  |  | 974,453
Capital and reserves
Called up share capital |  |  |  | 1,000 |  |  | 1,000
Share premium |  |  |  | 1,000,000 |  |  | 1,000,000
Revaluation reserve |  |  |  | - |  |  | -
Profit and loss account |  |  |  | (14,205) |  |  | (26,547)
Shareholders' funds |  |  |  | 986,795 |  |  | 974,453
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime.
Sajan Kurup
Director
Approved by the board on 8 September 2025
8

Creativeland Worldwide Limited
Statement of Changes in Equity
for the year ended 31 March 2025
Share | Share | Re- | Profit | Total
capital | premium | valuation | and loss
reserve | account
£ | £ | £ | £ | £
At 13 January 2023 | 1,000 |  | 1,000,000 |  | - |  | - |  | 1,001,000
Loss for the period | (26,547) |  | (26,547)
Gain on revaluation of land and buildings |  |  |  |  |  | - |  |  |  | -
Deferred taxation arising on the revaluation of land and buildings |  |  |  |  |  | - |  |  |  | -
Other comprehensive income for the financial year |  | - |  | - |  | - |  | - |  | -
Total comprehensive income for the financial year |  | - |  | - |  | - |  | (26,547) |  | (26,547)
Dividends | - |  | -
Shares issued | - |  | - |  |  |  |  |  | -
Shares redeemed | - |  |  |  |  |  |  |  | -
At 31 March 2024 | 1,000 |  | 1,000,000 |  | - |  | (26,547) |  | 974,453
At 1 April 2024 | 1,000 |  | 1,000,000 |  | - |  | (26,547) |  | 974,453
Profit for the financial year | 12,343 |  | 12,343
Gain on revaluation of land and buildings |  |  |  |  |  | - |  |  |  | -
Deferred taxation arising on the revaluation of land and buildings |  |  |  |  |  | - |  |  |  | -
Other comprehensive income for the financial year |  | - |  | - |  | - |  | - |  | -
Total comprehensive income for the financial year |  | - |  | - |  | - |  | 12,343 |  | 12,343
Dividends | - |  | -
Shares issued | - |  | - |  |  |  |  |  | -
Shares redeemed | - |  |  |  |  |  |  |  | -
At 31 March 2025 | 1,000 |  | 1,000,000 |  | - |  | (14,205) |  | 986,795
9

Creativeland Worldwide Limited
Notes to the Accounts
for the year ended 31 March 2025
| General information
1 | Company information
| Creativeland Worlwide Ltd is a private company limited by shares incorporated in England and Wales. The registered office address is 160 Great Portland Street, London, England W1W 5QA.
1.1 | Accounting convention
| These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic or Ireland' ("FRS 102") and the requirements of the Companies act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
| The presentation currency of the financial statements is the Pound Sterling (£) and is rounded to the nearest £1.
| The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
| The company has taken advantage of the exemption under section 400 of the companies act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.
| Creativeland Worldwide Ltd is a wholly owned subsidiary of Creativeland Asia Private Limited and the results of Creativeland Worldwide Ltd are included in the consolidated financial statements of Creativeland Asia Private Limited.
1.2 | Going concern
| In preparing the financial statements, the director is required to assess the Company's ability to continue trade as a going concern for the forseeable future. At the time of approving the financial statements, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis of accounting in preparing the financial statements.
1.3 | Turnover
| Turnover is derived from provision of artistic services, and is stated net of value added tax. Turnover is recognised at the fair value of the right to consideration and is not recognised until there is certainty over the right to consideration. Turnover which has been recognised but not invoiced by the balance sheet date is included in debtors. Amounts invoiced in advance are included in deferred income.
| 10
1.4 | Fixed asset investments
| Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit or loss. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
1.5 | Cash and cash equivalents
| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.6 | Financial instruments
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
| Impairment of financial assets Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference betNeen the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
11
| Derecognition of financial assets Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
| Classification of financial fiabilities 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.
| Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
1.7 | Equity instruments
| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2 | Judgements and key sources of estimation uncertainty
| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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3 | Audit information
| The audit report is unqualified.
| Senior statutory auditor: | Paul O'Rourke FCA
| Firm: | Evolve Accounting and Tax Solutions Ltd
| Date of audit report: | 8 September 2025
4 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
5 | Fixed asset investments | £
| Shares in group undertakings and participating interests
| Cost
| At 1 April 2024 | 390,000
| Additions | -
| Disposals | -
| At 31 March 2025 | 390,000
| Amortisation
| At 1 April 2024 | -
| Provided during the year | -
| On disposals | -
| At 31 March 2025 | -
| Net book value
| At 31 March 2025 | 390,000
| At 31 March 2024 | 390,000
6 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 10,081 |  | 5,000
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 678,130 |  | 821,664
| Other debtors | 1,884 |  | 434
|  |  |  |  |  | 690,095 |  | 827,098
7 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 3,540 |  | -
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 199,500 |  | 400,100
| Taxation and social security costs | 17,852 |  | 5,000
| Other creditors | 111,822 |  | 4,399
|  |  |  |  |  | 332,714 |  | 409,499
13
8 | Related party transactions
| During the year the company entered into no trade with related parties.
| The following amounts were outstanding at the reporting end date:
| Amounts due to related parties
|  |  |  |  |  | 2025 |  | 2024
£ | £
| Group members | 199,500 |  | 400,100
9 | Parent company
| At 31 March 2025, the immediate and ultimate parent company was Creativeland Asia Private Limited, registered at 301 Avinash House, 3rd floor 20th Road, Khar West, Mumbai, India.
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