REGISTERED NUMBER: 07182277 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Increation Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A V King

SECRETARY:

REGISTERED OFFICE:

C/O AMM

4 Longlands

West End Gardens

Fairford

Gloucestershire

GL7 4LG

REGISTERED NUMBER:

07182277 (England and Wales)

ACCOUNTANTS:

AMM Bookkeeping & Accountancy

4 Longlands

West End Gardens

Fairford

Gloucestershire

GL7 4LG

FIXED ASSETS

Tangible assets

4

103,943

68,730

CURRENT ASSETS

Stocks

24,504

1,500

Debtors

5

80,014

92,253

Cash at bank and in hand

81,260

87,373

185,778

181,126

CREDITORS

Amounts falling due within one year

6

(57,459

)

(52,442

)

NET CURRENT ASSETS

128,319

128,684

TOTAL ASSETS LESS CURRENT LIABILITIES

232,262

197,414

CREDITORS

Amounts falling due after more than one year

7

(8,268

)

-

PROVISIONS FOR LIABILITIES

(1,539

)

(1,539

)

NET ASSETS

222,455

195,875

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

220,455

193,875

222,455

195,875

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31st December 2025 and were signed by:

A V King - Director

1.	STATUTORY INFORMATION

Increations Limited is a private company, registered in England and Wales. The principle place of business is Fitzhamon House, Ampney Crucis, Cirencester, GL7 5RY.

The financial statements are presented in UK Sterling pounds (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

259,862

Additions

73,647

Disposals

(13,249

)

At 31st March 2025

320,260

DEPRECIATION

At 1st April 2024

191,132

Charge for year

38,434

Eliminated on disposal

(13,249

)

At 31st March 2025

216,317

NET BOOK VALUE

At 31st March 2025

103,943

At 31st March 2024

68,730

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

28,415

45,860

Other debtors

15,099

9,822

43,514

55,682

Amounts falling due after more than one year:

Other debtors

36,500

36,571

Aggregate amounts

80,014

92,253

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

12,237

23,327

Hire purchase contracts

5,836

-

Trade creditors

10,983

8,060

Taxation and social security

2,995

13,999

Other creditors

25,408

7,056

57,459

52,442

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

8,268

-