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Registered number: 09025214 CARROLL CREATIVE CONSULTANCY LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
CARROLL CREATIVE CONSULTANCY LTD REGISTERED NUMBER: 09025214 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 922 |  | 1,192
|  |  | 922 |  | 1,192
Creditors: amounts falling due within one year | 4 | (149,854) |  | (134,448) |
Net current liabilities |  |  | (149,854) |  | (134,448)
Total assets less current liabilities |  |  | (148,932) |  | (133,256)
Net liabilities |  |  | (148,932) |  | (133,256)
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 100 |  | 100
Profit and loss account | 6 |  | (149,032) |  | (133,356)
|  |  | (148,932) |  | (133,256)
The director considers 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 director acknowledges her 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 on 8 January 2026.
C C Carroll
Director
The notes on pages 3 to 6 form part of these financial statements. Page 1
CARROLL CREATIVE CONSULTANCY LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MAY 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 June 2023 | 100 | (104,108) | (104,008)
Comprehensive income for the year |  |  |
Loss for the year | - | (29,248) | (29,248)
Total comprehensive income for the year | - | (29,248) | (29,248)
At 1 June 2024 | 100 | (133,356) | (133,256)
Comprehensive income for the year |  |  |
Loss for the year | - | (15,676) | (15,676)
Total comprehensive income for the year | - | (15,676) | (15,676)
At 31 May 2025 | 100 | (149,032) | (148,932)
| The notes on pages 3 to 6 form part of these financial statements.
Page 2
CARROLL CREATIVE CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 1.Accounting policies
| 1.1 | 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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:
| 1.2 | 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, 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 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.
| 1.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 1.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
CARROLL CREATIVE CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 1.Accounting policies (continued)
| 1.7 | 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. 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:
|  |  |  | Fixtures and fittings | - | 20% |
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.
| 1.8 | 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.
2. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
CARROLL CREATIVE CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
3. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 June 2024 | 1,349
| At 31 May 2025 | 1,349
| Depreciation |
| At 1 June 2024 | 157
| Charge for the year on owned assets | 270
| At 31 May 2025 | 427
| Net book value |
| At 31 May 2025 | 922
| At 31 May 2024 | 1,192
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 15,016 | 14,966
| Trade creditors | 9,888 | 8,500
| Other creditors | 123,150 | 109,182
| Accruals and deferred income | 1,800 | 1,800
|  | 149,854 | 134,448
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 5
CARROLL CREATIVE CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Reserves
Profit and loss account The profit and loss reserve is fully distributable.
Page 6