| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 July 2025 |
| for |
| Creative Management Services Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 July 2025 |
| for |
| Creative Management Services Limited |
| Creative Management Services Limited (Registered number: 04156727) |
| Contents of the Financial Statements |
| for the Year Ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Creative Management Services Limited |
| Company Information |
| for the Year Ended 31 July 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANT: |
| Chartered Accountant |
| 33 Beechwood Terrace |
| Sunderland |
| SR2 7LY |
| Creative Management Services Limited (Registered number: 04156727) |
| Balance Sheet |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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. |
| Creative Management Services Limited (Registered number: 04156727) |
| Balance Sheet - continued |
| 31 July 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Creative Management Services Limited (Registered number: 04156727) |
| Notes to the Financial Statements |
| for the Year Ended 31 July 2025 |
| 1. | STATUTORY INFORMATION |
| Creative Management Services Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared on a going concern basis which assumes that it will continue in existence for the foreseeable future, which the directors consider to be appropriate. The level of borrowing is much reduced and there is one remaining loan with repayments at a modest level. |
| 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 |
| Kitchen equipment | - |
| Office equipment | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| 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. |
| 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. |
| Creative Management Services Limited (Registered number: 04156727) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Kitchen | Office | Computer |
| equipment | equipment | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 August 2024 |
| Additions |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| 5. | DEBTORS |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Amounts recoverable on contract |
| Prepayments |
| Other debtors | 150,026 | 120,076 |
| Factoring company | 72,111 | - |
| Amounts falling due after more than one year: |
| Tax |
| Aggregate amounts |
| Uninvoiced work at the balance sheet date is included as accrued income where a valuation has been agreed. Where the value of the work is not agreed it is included as an amount recoverable on contracts. In all cases the valuation includes the profit element. |
| Creative Management Services Limited (Registered number: 04156727) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 8) |
| Trade creditors |
| Factoring company | - | 110,781 |
| Social security and other taxes |
| VAT | 980 | 1,706 |
| Directors' current accounts | 99,602 | 99,602 |
| Accrued expenses |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 8) |
| 8. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Other loans | 14,202 | 43,468 |
| Amounts falling due between one and two years: |
| Other loans 1-2 years | 10,750 | 15,572 |
| Amounts falling due between two and five years: |
| Other loans 2-5 years | 8,700 | 19,274 |
| 9. | ULTIMATE CONTROLLING PARTY |
| The controlling party is L J Brooks. |
| The ultimate controlling party is |