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Registered number: 08416238 CREAT3D LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
CREAT3D LIMITED REGISTERED NUMBER: 08416238 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible Assets | 4 |  | 12,980 |  | 17,540
Tangible assets | 5 |  | 158,808 |  | 138,633
|  |  | 171,788 |  | 156,173
Current assets |  |  |  |  |
Stocks | 6 | 223,850 |  | 261,986 |
Debtors | 7 | 328,554 |  | 545,019 |
Cash at bank and in hand |  | 95,309 |  | 33,453 |
|  | 647,713 |  | 840,458 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 8 | (667,272) |  | (777,234) |
Net current (liabilities)/assets |  |  | (19,559) |  | 63,224
Total assets less current liabilities |  |  | 152,229 |  | 219,397
Creditors: amounts falling due after more than one year | 9 |  | (27,301) |  | (116,007)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (36,925) |  | (33,279) |
Net assets |  |  | 88,003 |  | 70,111
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 100 |  | 100
Profit and loss account |  |  | 87,903 |  | 70,011
|  |  | 88,003 |  | 70,111
Page 1
CREAT3D LIMITED REGISTERED NUMBER: 08416238 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S J Chandler
Director
Date: 7 January 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Creat3D Limited is a private company limited by share capital and incorporated in England and Wales. The company's registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, United Kingdom, RG19 6AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable for services during the year, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred 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. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. 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. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model 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. Page 4
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - |  | not depreciated
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | Reducing balance
|  |  |  | Computer equipment | - | 33% | Straight line
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 or loss.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
Page 6
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 May 2024 | 24,726
| At 30 April 2025 | 24,726
| Amortisation |
| At 1 May 2024 | 7,186
| Charge for the year on owned assets | 4,560
| At 30 April 2025 | 11,746
| Net book value |
| At 30 April 2025 | 12,980
| At 30 April 2024 | 17,540
Page 7
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 5,519 | 234,215 | 239,734
| Additions | - | 69,446 | 69,446
| At 30 April 2025 | 5,519 | 303,661 | 309,180
| Depreciation |  |  |
| At 1 May 2024 | - | 101,101 | 101,101
| Charge for the year on owned assets | - | 49,271 | 49,271
| At 30 April 2025 | - | 150,372 | 150,372
| Net book value |  |  |
| At 30 April 2025 | 5,519 | 153,289 | 158,808
| At 30 April 2024 | 5,519 | 133,114 | 138,633
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 223,850 | 261,986
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 167,696 | 286,652
| Other debtors | 160,858 | 258,367
|  | 328,554 | 545,019
Page 8
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 150,066 | 179,890
| Trade creditors | 326,322 | 182,032
| Corporation tax | 15,412 | 1,603
| Other taxation and social security | 5,229 | 45,359
| Other creditors | 170,243 | 368,350
|  | 667,272 | 777,234
9. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 27,301 | 116,007
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 150,066 | 179,890
| Amounts falling due 1-2 years |  |
| Bank loans | 27,301 | 116,007
|  | 177,367 | 295,897
Page 9
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (33,279)
| Charged to profit or loss | (3,646)
| At end of year | (36,925)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (36,925) | (33,279)
|  | (36,925) | (33,279)
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 34 (2024 - 34) A Ordinary shares shares of £1.00 each | 34 | 34
|  | 33 (2024 - 33) B Ordinary shares shares of £1.00 each | 33 | 33
|  | 33 (2024 - 33) C Ordinary shares shares of £1.00 each | 33 | 33
|  |  | 100 | 100
| All shares rank pari passu with each other, however the directors have the authority to pay differing rates of dividends on each class of share.
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,099 (2024: £5,956). Contributions totalling £63 (2024: £63) were payable to the fund at the balance sheet date and are included in creditors. Page 10
CREAT3D LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
14. | Commitments under operating leases
| At 30 April 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 79,580 | 79,580
| Later than 1 year and not later than 5 years | 238,740 | 318,320
|  | 318,320 | 397,900
15. | Related party transactions
| At the balance sheet date the directors were owed £18,875 (2024: £17,616).
Page 11