East Coast Creations Limited - Filleted accounts

Registered number

12996272

East Coast Creations Limited

Filleted Accounts

31 August 2025

East Coast Creations Limited
Registered number:		12996272
Balance Sheet
as at 31 August 2025

	Notes		2025			2024
£				£
Fixed assets
Tangible assets	3		3,892			643

Current assets
Stocks		20,047			24,243
Debtors	4	20,845			-
Cash at bank and in hand		2,268			1,343
		43,160			25,586

Creditors: amounts falling due within one year	5	(17,328)			(22,789)

Net current assets			25,832			2,797

Total assets less current liabilities			29,724			3,440

Creditors: amounts falling due after more than one year	6		(24,550)			(4,050)



Net assets/(liabilities)			5,174			(610)

Capital and reserves
Called up share capital			12			12
Profit and loss account			5,162			(622)

Shareholders' funds			5,174			(610)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Stuart Taylor
Director
Approved by the board on 24 May 2026

East Coast Creations Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts andincludes revenue earned from the sale of goods and from the rendering of services





	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5-8 years ( none in year of acquisition)


	Stocks & work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Work in progress includes a relevant proportion of overheads according to the stage of manufacture/completion.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Grants
	Grants which relate to revenue are recognised as income in the period the related costs are incurred and for which the grant is intended to compensate. Grants which are received for compensation for expenses or losses which have already been incurred is recognised as income when it is received or receivable. Grants which relate to assets are recognised in income on a systematic basis over the useful life of the asset.



2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 September 2024				643
	Additions				4,222
	At 31 August 2025				4,865

	Depreciation
	Charge for the year				973
	At 31 August 2025				973

	Net book value
	At 31 August 2025				3,892
	At 31 August 2024				643


4	Debtors		2025		2024
£				£

	Trade debtors		20,845		-


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade & other creditors (includes directors loan)		17,328		22,789


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Loans & other creditors		24,550		4,050


7	Other information

	East Coast Creations Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Valley House
	Kingsway South
	Team Valley
	Gateshead
	NE11 0JW