REGISTERED NUMBER: 09100356 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2023 to 23 December 2023

for

Born Creators Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

92,007

92,007

Tangible assets

5

949

949

92,956

92,956

CURRENT ASSETS

Debtors

6

33,825

33,825

Cash at bank

1,143

1,143

34,968

34,968

CREDITORS

Amounts falling due within one year

7

(3,307,904

)

(3,307,904

)

NET CURRENT LIABILITIES

(3,272,936

)

(3,272,936

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,179,980

)

(3,179,980

)

CREDITORS

Amounts falling due after more than one year

8

(30,422

)

(30,422

)

NET LIABILITIES

(3,210,402

)

(3,210,402

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(3,210,502

)

(3,210,502

)

(3,210,402

)

(3,210,402

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the period ended 23 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 23 December 2023 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 13 November 2025 and were signed on its behalf by:

Monsieur J F G Chopin - Director

1.	STATUTORY INFORMATION

Born Creators Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09100356

Registered office:

Treviot House

186-192 High Road

Ilford

Essex

IG1 1LR

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 company was dormant throughout the period ended 23 December 2023. However, reference to information relating to the year ended 31 December 2022 has been made where appropriate.

Preparation of consolidated financial statements

The financial statements contain information about Born Creators Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Trademarks are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

25% on cost

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern

The balance sheet at the end of the year recorded net liabilities. However, the director believes that sufficient financial resources are available to the company to enable it to continue trading into the foreseeable future. Therefore, the financial statements have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2023

and 23 December 2023

358,676

AMORTISATION

At 1 January 2023

and 23 December 2023

266,669

NET BOOK VALUE

At 23 December 2023

92,007

At 31 December 2022

92,007

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2023

and 23 December 2023

14,151

DEPRECIATION

At 1 January 2023

and 23 December 2023

13,202

NET BOOK VALUE

At 23 December 2023

949

At 31 December 2022

949

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

23/12/23

31/12/22

£

£

Trade debtors

9,120

9,120

Amounts owed by group undertakings

24,680

24,680

Other debtors

25

25

33,825

33,825

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

23/12/23

31/12/22

£

£

Bank loans and overdrafts

11,250

11,250

Trade creditors

39,206

39,206

Amounts owed to group undertakings

3,127,416

3,127,416

Taxation and social security

127,977

127,977

Other creditors

2,055

2,055

3,307,904

3,307,904

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

23/12/23

31/12/22

£

£

Bank loans

30,422

30,422

9.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Creators Guild Limited a private company, limited by shares, registered in England and Wales. Registered number is 12568327 and registered office is Treviot House, 186-192 High Road, Ilford, Essex, United Kingdom, IG1 1LR.