IRIS Accounts Production v25.2.0.378 09976871 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09976871 2024-03-31 09976871 2025-03-31 09976871 2024-04-01 2025-03-31 09976871 2023-03-31 09976871 2023-04-01 2024-03-31 09976871 2024-03-31 09976871 ns15:EnglandWales 2024-04-01 2025-03-31 09976871 ns14:PoundSterling 2024-04-01 2025-03-31 09976871 ns10:Director1 2024-04-01 2025-03-31 09976871 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09976871 ns10:SmallEntities 2024-04-01 2025-03-31 09976871 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09976871 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09976871 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09976871 ns10:FullAccounts 2024-04-01 2025-03-31 09976871 ns10:Director2 2024-04-01 2025-03-31 09976871 ns10:CompanySecretary1 2024-04-01 2025-03-31 09976871 ns10:RegisteredOffice 2024-04-01 2025-03-31 09976871 ns5:CurrentFinancialInstruments 2025-03-31 09976871 ns5:CurrentFinancialInstruments 2024-03-31 09976871 ns5:Non-currentFinancialInstruments 2025-03-31 09976871 ns5:Non-currentFinancialInstruments 2024-03-31 09976871 ns5:ShareCapital 2025-03-31 09976871 ns5:ShareCapital 2024-03-31 09976871 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09976871 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09976871 ns5:FurnitureFittings 2024-03-31 09976871 ns5:MotorVehicles 2024-03-31 09976871 ns5:ComputerEquipment 2024-03-31 09976871 ns5:FurnitureFittings 2024-04-01 2025-03-31 09976871 ns5:MotorVehicles 2024-04-01 2025-03-31 09976871 ns5:ComputerEquipment 2024-04-01 2025-03-31 09976871 ns5:FurnitureFittings 2025-03-31 09976871 ns5:MotorVehicles 2025-03-31 09976871 ns5:ComputerEquipment 2025-03-31 09976871 ns5:FurnitureFittings 2024-03-31 09976871 ns5:MotorVehicles 2024-03-31 09976871 ns5:ComputerEquipment 2024-03-31 09976871 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09976871 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09976871 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 09976871 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-03-31 09976871 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2025-03-31 09976871 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2024-03-31 09976871 ns5:HirePurchaseContracts 2025-03-31 09976871 ns5:HirePurchaseContracts 2024-03-31 09976871 ns5:WithinOneYear 2025-03-31 09976871 ns5:WithinOneYear 2024-03-31 09976871 ns5:BetweenOneFiveYears 2025-03-31 09976871 ns5:BetweenOneFiveYears 2024-03-31 09976871 ns5:AllPeriods 2025-03-31 09976871 ns5:AllPeriods 2024-03-31

REGISTERED NUMBER: 09976871 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CREATIVE IDEAS & ARCHITECTURE OFFICE

LIMITED

| CREATIVE IDEAS & ARCHITECTURE OFFICE |

| LIMITED (REGISTERED NUMBER: 09976871) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CREATIVE IDEAS & ARCHITECTURE OFFICE |

| LIMITED |

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTORS: | D Dalpra

| A Penna

| SECRETARY: | D Dalpra

| REGISTERED OFFICE: | Unit FR101

| The Frames, 1 Phipp Street

| London

| EC2A 4PS

| REGISTERED NUMBER: | 09976871 (England and Wales)

| ACCOUNTANTS: | Magma Audit LLP

| 16 Davy Court

| Castle Mound Way

| Rugby, CV23 0UZ

| Magma Audit LLP is part

| Of the Dains Group

| CREATIVE IDEAS & ARCHITECTURE OFFICE |

| LIMITED (REGISTERED NUMBER: 09976871) |

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 39,530 |  | 55,238 |  |

CURRENT ASSETS

Debtors | 5 | 253,625 |  | 166,146 |  |

Cash at bank | 10,505 |  | 42,977 |  |

264,130 |  | 209,123 |  |

CREDITORS

Amounts falling due within one year | 6 | (118,369 | ) | (108,922 | ) |

NET CURRENT ASSETS | 145,761 |  | 100,201 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 185,291 |  | 155,439 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (57,817 | ) | (62,710 | ) |

PROVISIONS FOR LIABILITIES | (8,252 | ) | - |  |

NET ASSETS | 119,222 |  | 92,729 |  |

CAPITAL AND RESERVES

Called up share capital | 1,500 |  | 1,500 |  |

Retained earnings | 117,722 |  | 91,229 |  |

SHAREHOLDERS' FUNDS | 119,222 |  | 92,729 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

D Dalpra - Director

| CREATIVE IDEAS & ARCHITECTURE OFFICE |

| LIMITED (REGISTERED NUMBER: 09976871) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Creative Ideas & Architecture Office Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is Unit FR101, The Frames 1 Phipp Street, London, England, EC2A 4PS and the registered number is 09976871.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| The presentation currency of the financial statements is Pound Sterling (£) and figures are rounded to the nearest £1.

| Turnover

| Turnover for architectural activities is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax, and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of the revenue can be measured reliably;

| - it is probable that the company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

| Depreciation is provided on the following basis:

| Fixtures and fittings - 33% Straight Line

| Computer Equipment - 25% Straight Line

| Motor Vehicle - 25% Reducing Balance

| The assets' residual values, useful lives and depreciation methods, are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit and loss.

| CREATIVE IDEAS & ARCHITECTURE OFFICE |

| LIMITED (REGISTERED NUMBER: 09976871) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at

| transaction price, 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.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors 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.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Operating leases

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

| Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Finance leased assets

| Leases of assets that transfer substantially all the risks and rewards incidental to ownership are classified as finance leases.

| Finance leases are capitalised at commencement of the lease as assets at the fair value of the leased asset or, if lower, the present value of the minimum lease payments calculated using the interest rate implicit in the lease. Where the implicit rate cannot be determined the group’s incremental borrowing rate is used. Incremental direct costs, incurred in negotiating and arranging the lease, are included in the cost of the asset.

| Assets are depreciated over the shorter of the lease term and the estimated useful life of the asset. Assets are assessed for impairment at each reporting date.

| The capital element of lease obligations is recorded as a liability on inception of the arrangement. Lease payments are apportioned between capital repayment and finance charge, using the effective interest rate method, to produce a constant rate of charge on the balance of the capital repayments outstanding.

| 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.

| CREATIVE IDEAS & ARCHITECTURE OFFICE |

| LIMITED (REGISTERED NUMBER: 09976871) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 8,654 |  | 49,434 |  | 20,956 |  | 79,044 |  |

| DEPRECIATION

| At 1 April 2024 | 6,893 |  | 1,030 |  | 15,883 |  | 23,806 |  |

| Charge for year | 936 |  | 12,101 |  | 2,671 |  | 15,708 |  |

| At 31 March 2025 | 7,829 |  | 13,131 |  | 18,554 |  | 39,514 |  |

| NET BOOK VALUE

| At 31 March 2025 | 825 |  | 36,303 |  | 2,402 |  | 39,530 |  |

| At 31 March 2024 | 1,761 |  | 48,404 |  | 5,073 |  | 55,238 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 48,323 |  | 37,635 |  |

| Other debtors | 205,302 |  | 128,511 |  |

253,625 |  | 166,146 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 42,449 |  | 21,062 |  |

| Hire purchase contracts (see note 8) | 5,465 |  | 5,465 |  |

| Taxation and social security | 14,537 |  | 21,542 |  |

| Other creditors | 55,918 |  | 60,853 |  |

118,369 |  | 108,922 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 17,937 |  | 17,365 |  |

| Hire purchase contracts (see note 8) | 39,880 |  | 45,345 |  |

57,817 |  | 62,710 |  |

| CREATIVE IDEAS & ARCHITECTURE OFFICE |

| LIMITED (REGISTERED NUMBER: 09976871) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 5,465 |  | 5,465 |  |

| Between one and five years | 39,880 |  | 45,345 |  |

45,345 |  | 50,810 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 48,200 |  | 3,305 |  |

| Between one and five years | 70,091 |  | - |  |

118,291 |  | 3,305 |  |

| Hire purchase agreement secured over asset that it relates to.

9. | RELATED PARTY DISCLOSURES

| At 31 March 2025 the company was owed £198,165 (2024: £83,350) by companies with common directorships and shareholdings.