IRIS Accounts Production v26.1.10.61 03892585 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 1.00000 Class A Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03892585 2024-12-31 03892585 2025-12-31 03892585 2025-01-01 2025-12-31 03892585 2023-12-31 03892585 2024-01-01 2024-12-31 03892585 2024-12-31 03892585 ns15:EnglandWales 2025-01-01 2025-12-31 03892585 ns14:PoundSterling 2025-01-01 2025-12-31 03892585 ns10:Director1 2025-01-01 2025-12-31 03892585 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03892585 ns10:SmallEntities 2025-01-01 2025-12-31 03892585 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03892585 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 03892585 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03892585 ns10:FullAccounts 2025-01-01 2025-12-31 03892585 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 03892585 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 03892585 ns10:Director2 2025-01-01 2025-12-31 03892585 ns10:Director3 2025-01-01 2025-12-31 03892585 ns10:Director4 2025-01-01 2025-12-31 03892585 ns10:RegisteredOffice 2025-01-01 2025-12-31 03892585 ns5:CurrentFinancialInstruments 2025-12-31 03892585 ns5:CurrentFinancialInstruments 2024-12-31 03892585 ns5:Non-currentFinancialInstruments 2025-12-31 03892585 ns5:Non-currentFinancialInstruments 2024-12-31 03892585 ns5:ShareCapital 2025-12-31 03892585 ns5:ShareCapital 2024-12-31 03892585 ns5:RevaluationReserve 2025-12-31 03892585 ns5:RevaluationReserve 2024-12-31 03892585 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 03892585 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03892585 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 03892585 ns5:PlantMachinery 2025-01-01 2025-12-31 03892585 ns5:MotorVehicles 2025-01-01 2025-12-31 03892585 ns5:ComputerEquipment 2025-01-01 2025-12-31 03892585 ns5:LandBuildings 2024-12-31 03892585 ns5:PlantMachinery 2024-12-31 03892585 ns5:MotorVehicles 2024-12-31 03892585 ns5:ComputerEquipment 2024-12-31 03892585 ns5:LandBuildings 2025-01-01 2025-12-31 03892585 ns5:LandBuildings 2025-12-31 03892585 ns5:PlantMachinery 2025-12-31 03892585 ns5:MotorVehicles 2025-12-31 03892585 ns5:ComputerEquipment 2025-12-31 03892585 ns5:LandBuildings 2024-12-31 03892585 ns5:PlantMachinery 2024-12-31 03892585 ns5:MotorVehicles 2024-12-31 03892585 ns5:ComputerEquipment 2024-12-31 03892585 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 03892585 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 03892585 ns5:Secured 2025-12-31 03892585 ns5:Secured 2024-12-31 03892585 ns10:OrdinaryShareClass1 2025-12-31 03892585 ns10:OrdinaryShareClass2 2025-12-31

REGISTERED NUMBER: 03892585 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Creative Motor Management Limited |

| Trading as |

| Northbank Garage |

| Creative Motor Management Limited (Registered number: 03892585) |

| Trading as Northbank Garage |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Creative Motor Management Limited |

| Trading as Northbank Garage |

Company Information

for the Year Ended 31 December 2025

| Directors: | D R Betts

| S W Betts

| R J Betts

| Mrs M B Betts

| Registered office: | 17b The Furlong

| Berryhill Industrial Estate

| Droitwich

| WR9 9AH

| Registered number: | 03892585 (England and Wales)

| Accountants: | Crowthers

| The Courtyard

| 19 High Street

| Pershore

| Worcestershire

| WR10 1AA

| Creative Motor Management Limited (Registered number: 03892585) |

| Trading as Northbank Garage |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,025,644 |  | 1,028,797 |  |

CURRENT ASSETS

Stocks | 221,941 |  | 183,789 |  |

Debtors | 5 | 32,461 |  | 37,991 |  |

Cash at bank and in hand | 262,179 |  | 312,867 |  |

516,581 |  | 534,647 |  |

CREDITORS

Amounts falling due within one year | 6 | 315,988 |  | 308,788 |  |

NET CURRENT ASSETS | 200,593 |  | 225,859 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,226,237 |  | 1,254,656 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (416,169 | ) | (433,818 | ) |

PROVISIONS FOR LIABILITIES | (139,810 | ) | (140,599 | ) |

NET ASSETS | 670,258 |  | 680,239 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 102 |  | 102 |  |

Revaluation reserve | 400,200 |  | 400,200 |  |

Retained earnings | 269,956 |  | 279,937 |  |

SHAREHOLDERS' FUNDS | 670,258 |  | 680,239 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

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 Motor Management Limited (Registered number: 03892585) |

| Trading as Northbank Garage |

Balance Sheet - continued

31 December 2025

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 Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

S W Betts - Director

| Creative Motor Management Limited (Registered number: 03892585) |

| Trading as Northbank Garage |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Creative Motor Management 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.

| 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 as modified by the revaluation of certain assets.

| 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

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | NIL

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Creative Motor Management Limited (Registered number: 03892585) |

| Trading as Northbank Garage |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Creative Motor Management Limited (Registered number: 03892585) |

| Trading as Northbank Garage |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| 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 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Land and |  | Plant and |  | Motor |  | Office |

| buildings |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost or valuation

| At 1 January 2025 | 1,000,000 |  | 107,906 |  | 10,781 |  | 11,820 |  | 1,130,507 |  |

| Additions | - |  | 4,419 |  | - |  | 975 |  | 5,394 |  |

| At 31 December 2025 | 1,000,000 |  | 112,325 |  | 10,781 |  | 12,795 |  | 1,135,901 |  |

| Depreciation

| At 1 January 2025 | - |  | 82,035 |  | 9,689 |  | 9,986 |  | 101,710 |  |

| Charge for year | - |  | 7,572 |  | 273 |  | 702 |  | 8,547 |  |

| At 31 December 2025 | - |  | 89,607 |  | 9,962 |  | 10,688 |  | 110,257 |  |

| Net book value

| At 31 December 2025 | 1,000,000 |  | 22,718 |  | 819 |  | 2,107 |  | 1,025,644 |  |

| At 31 December 2024 | 1,000,000 |  | 25,871 |  | 1,092 |  | 1,834 |  | 1,028,797 |  |

| Creative Motor Management Limited (Registered number: 03892585) |

| Trading as Northbank Garage |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 December 2025 is represented by:

| Land and |  | Plant and |  | Motor |  | Office |

| buildings |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2018 | 333,600 |  | - |  | - |  | - |  | 333,600 |  |

| Valuation in 2023 | 200,000 |  | - |  | - |  | - |  | 200,000 |  |

| Cost | 466,400 |  | 112,325 |  | 10,781 |  | 12,795 |  | 602,301 |  |

1,000,000 |  | 112,325 |  | 10,781 |  | 12,795 |  | 1,135,901 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 466,400 |  | 466,400 |  |

| Freehold land and buildings were valued on an open market basis on 31 December 2025 by the Directors .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 32,461 |  | 36,391 |  |

| Other debtors | - |  | 1,600 |  |

32,461 |  | 37,991 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 31,857 |  | 48,581 |  |

| Trade creditors | 39,514 |  | 18,251 |  |

| Taxation and social security | 48,839 |  | 65,803 |  |

| Other creditors | 195,778 |  | 176,153 |  |

315,988 |  | 308,788 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 397,969 |  | 410,418 |  |

| Other creditors | 18,200 |  | 23,400 |  |

416,169 |  | 433,818 |  |

| Creative Motor Management Limited (Registered number: 03892585) |

| Trading as Northbank Garage |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 246,705 |  | 216,601 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 429,826 |  | 458,999 |  |

| Atom Bank Plc holds a fixed and floating charge over all of the company's property, this contains a negative pledge.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

| 2 | Class A Ordinary | 1 | 2 |  | 2 |  |

102 |  | 102 |  |

10. | RELATED PARTY DISCLOSURES

| Included within other creditors are Directors Loans totalling £156,620 (2024: £161,696) between the four Directors. These are unsecured, with no fixed repayment terms and no interest has been paid.