REGISTERED NUMBER: 04604292 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CREATIVE SIGN & DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Fraser

SECRETARY:

K G Fraser

REGISTERED OFFICE:

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

04604292 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

37,274

58,835

37,274

58,835

CURRENT ASSETS

Stocks

42,198

38,362

Debtors

6

52,395

50,677

Cash at bank and in hand

213,104

243,089

307,697

332,128

CREDITORS

Amounts falling due within one year

7

44,282

68,093

NET CURRENT ASSETS

263,415

264,035

TOTAL ASSETS LESS CURRENT LIABILITIES

300,689

322,870

PROVISIONS FOR LIABILITIES

7,082

8,701

NET ASSETS

293,607

314,169

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

293,507

314,069

SHAREHOLDERS' FUNDS

293,607

314,169

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 May 2026 and were signed by:

N Fraser - Director

1.	STATUTORY INFORMATION

Creative Sign & Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on cost

Motor vehicles

-

25% on cost

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.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

39,000

AMORTISATION

At 1 December 2024

and 30 November 2025

39,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

78,616

109,712

188,328

Additions

33,994

-

33,994

Disposals

(3,708

)

(71,722

)

(75,430

)

At 30 November 2025

108,902

37,990

146,892

DEPRECIATION

At 1 December 2024

74,637

54,856

129,493

Charge for year

10,197

27,428

37,625

Eliminated on disposal

(3,708

)

(53,792

)

(57,500

)

At 30 November 2025

81,126

28,492

109,618

NET BOOK VALUE

At 30 November 2025

27,776

9,498

37,274

At 30 November 2024

3,979

54,856

58,835

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,843

48,583

Other debtors

12,552

2,094

52,395

50,677

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,326

5,146

Taxation and social security

29,082

55,712

Other creditors

9,874

7,235

44,282

68,093

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the director’s current account became overdrawn. The maximum overdrawn amount during the year was £7,949 (2024: £Nil) and the balance at the year end was £7,819 (2024: £Nil).

9.	RELATED PARTY DISCLOSURES

Other creditors include loans made to the Company by the Director totalling £Nil (2024: £2,145). These loans are interest free with no fixed date for repayment.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is N Fraser.