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REGISTERED NUMBER: SC391408 (Scotland)

| DIRECTOR'S REPORT AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JANUARY 2026 |

| FOR |

| TRUE CREATIVE MANAGEMENT LIMITED |

TRUE CREATIVE MANAGEMENT LIMITED (REGISTERED NUMBER: SC391408)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 January 2026

Page |

Company Information | 1 |

Director's Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

TRUE CREATIVE MANAGEMENT LIMITED

COMPANY INFORMATION

for the year ended 31 January 2026

| DIRECTOR: | Mrs S Blair

| REGISTERED OFFICE: | 8 Primrose Avenue

| Newton Mearns

| East Renfrewshire

| G77 6FS

| REGISTERED NUMBER: | SC391408 (Scotland)

| ACCOUNTANTS: | S&W Partners (Scotland) Limited

| Wallace House

| Maxwell Place

| Stirling

| FK8 1JU

TRUE CREATIVE MANAGEMENT LIMITED (REGISTERED NUMBER: SC391408)

DIRECTOR'S REPORT

for the year ended 31 January 2026

The director presents her report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of design and advertising.

DIRECTOR

Mrs S Blair held office during the whole of the period from 1 February 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs S Blair - Director

11 May 2026

TRUE CREATIVE MANAGEMENT LIMITED (REGISTERED NUMBER: SC391408)

BALANCE SHEET

31 January 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,267 |  | 791 |  |

CURRENT ASSETS

Debtors | 5 | 12,536 |  | 18,661 |  |

Cash at bank | 67,793 |  | 67,970 |  |

80,329 |  | 86,631 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 6 | (31,506 | ) | (30,704 | ) |

NET CURRENT ASSETS | 48,823 |  | 55,927 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 50,090 |  | 56,718 |  |

PROVISIONS FOR LIABILITIES | 7 | (241 | ) | (150 | ) |

NET ASSETS | 49,849 |  | 56,568 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 49,749 |  | 56,468 |  |

49,849 |  | 56,568 |  |

TRUE CREATIVE MANAGEMENT LIMITED (REGISTERED NUMBER: SC391408)

BALANCE SHEET - continued

31 January 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 11 May 2026 and were signed by:

Mrs S Blair - Director

TRUE CREATIVE MANAGEMENT LIMITED (REGISTERED NUMBER: SC391408)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 January 2026

1. | STATUTORY INFORMATION

| True Creative Management Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 consideration received or receivable in relation to design and advertising services excluding discounts and value added tax where applicable.

| 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 | - | 20% per annum on cost

| At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

TRUE CREATIVE MANAGEMENT LIMITED (REGISTERED NUMBER: SC391408)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 January 2026

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

| Short-term debt instruments, including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| 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 balance sheet date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

TRUE CREATIVE MANAGEMENT LIMITED (REGISTERED NUMBER: SC391408)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 January 2026

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 February 2025 | 5,502 |  |

| Additions | 999 |  |

| Disposals | (3,883 | ) |

| At 31 January 2026 | 2,618 |  |

| DEPRECIATION

| At 1 February 2025 | 4,711 |  |

| Charge for year | 523 |  |

| Eliminated on disposal | (3,883 | ) |

| At 31 January 2026 | 1,351 |  |

| NET BOOK VALUE

| At 31 January 2026 | 1,267 |  |

| At 31 January 2025 | 791 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 11,575 |  | 17,803 |  |

| Other debtors | 961 |  | 858 |  |

12,536 |  | 18,661 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 436 |  | 1,835 |  |

| Taxation and social security | 12,030 |  | 9,784 |  |

| Other creditors | 19,040 |  | 19,085 |  |

31,506 |  | 30,704 |  |

7. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 241 |  | 150 |  |

TRUE CREATIVE MANAGEMENT LIMITED (REGISTERED NUMBER: SC391408)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 January 2026

7. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 February 2025 | 150 |  |

| Provided during year | 91 |  |

| Balance at 31 January 2026 | 241 |  |

8. | RELATED PARTY TRANSACTIONS

| Included in "Other creditors" is a balance of £17,300 ( 2025 : £17,300) due to the director. This loan is interest free and no fixed terms of repayment have been agreed.

9. | LEASING AGREEMENTS

| As at the balance sheet date the total minimum lease payments due under non-cancellable operating leases amounted to £3,120 (2025 : £3,120).