Registration number: 04930541

Creative Care Todmorden Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Creative Care Todmorden Ltd

Balance Sheet

as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	61,469	49,408
Current assets
Stocks		64,231	49,573
Debtors	6	103,812	101,433
Cash at bank and in hand		894,639	1,092,877
		1,062,682	1,243,883
Creditors: Amounts falling due within one year	7	(251,820)	(226,350)
Net current assets		810,862	1,017,533
Total assets less current liabilities		872,331	1,066,941
Provisions for liabilities		(15,367)	(12,352)
Net assets		856,964	1,054,589
Capital and reserves
Allotted, called up and fully paid share capital		100	100
Profit and loss account		856,864	1,054,489
Shareholders' funds		856,964	1,054,589

Registration number: 04930541

Creative Care Todmorden Ltd

Balance Sheet

as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 9 December 2025 and signed on its behalf by:
 

......................................... Mr T S Graham Director

Creative Care Todmorden Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 04930541.

The address of its registered office is:
Sandholme Saw Mills
Key Sike Lane
Todmorden
Lancashire
OL14 5RF

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer.

Creative Care Todmorden Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Computer equipment	33.3% straight line
Motor vehicles	25% reducing balance

Creative Care Todmorden Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Goodwill

Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. The period chosen for writing off goodwill is 10 years. Provision is made for any impairment.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Patents	over the remaining life of the patent grant
Goodwill	10 years straight line

Stocks and work in progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 11 (2024 - 11).

Creative Care Todmorden Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

4	Intangible assets

	Goodwill  £	Patents  £	Total £
Cost or valuation
At 1 April 2024	20,000	2,800	22,800
At 31 March 2025	20,000	2,800	22,800
Amortisation
At 1 April 2024	20,000	2,800	22,800
At 31 March 2025	20,000	2,800	22,800
Net book value
At 31 March 2025	-	-	-
At 31 March 2024	-	-	-

5	Tangible assets

	Computer equipment  £	Motor vehicles  £	Plant and machinery  £	Total £
Cost
At 1 April 2024	1,155	53,202	83,252	137,609
Additions	690	16,500	12,692	29,882
Disposals	-	(12,800)	-	(12,800)
At 31 March 2025	1,845	56,902	95,944	154,691
Depreciation
At 1 April 2024	824	27,476	59,901	88,201
Charge for the year	241	7,119	8,120	15,480
Eliminated on disposal	-	(10,459)	-	(10,459)
At 31 March 2025	1,065	24,136	68,021	93,222
Net book value
At 31 March 2025	780	32,766	27,923	61,469
At 31 March 2024	331	25,726	23,351	49,408

Creative Care Todmorden Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

6

Debtors

Current	2025 £	2024 £
Trade debtors	88,011	87,927
Prepayments and accrued income	7,810	6,403
VAT Control account	7,991	7,103
	103,812	101,433

7

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	8,369	31,165
Taxation and social security	3,650	1,958
Corporation tax liability	146,230	104,437
Accruals and deferred income	12,898	22,082
Other creditors	8,319	-
Directors' loan accounts	72,354	66,708
	251,820	226,350