Fresh Creative Communications Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07363559 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Fresh Creative Communications Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C H Sear

Mrs A Sear

SECRETARY:

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

REGISTERED NUMBER:

07363559 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

3,231

3,493

CURRENT ASSETS

Debtors

5

11,942

20,817

Cash at bank

833

8,737

12,775

29,554

CREDITORS

Amounts falling due within one year

6

5,357

16,076

NET CURRENT ASSETS

7,418

13,478

TOTAL ASSETS LESS CURRENT
LIABILITIES

10,649

16,971

CREDITORS

Amounts falling due after more than one year

7

9,422

11,307

NET ASSETS

1,227

5,664

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

1,127

5,564

SHAREHOLDERS' FUNDS

1,227

5,664

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 24 February 2026 and were signed on its behalf by:

C H Sear - Director

1.	STATUTORY INFORMATION

Fresh Creative Communications Ltd 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.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance basis

Computers and photographic equipment

-

33.33% on reducing balance basis

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 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computers

Fixtures

and

photographic

fittings

equipment

Totals

£

COST

At 1 October 2024

4,381

22,424

26,805

Additions

-

999

At 30 September 2025

4,381

23,423

27,804

DEPRECIATION

At 1 October 2024

3,094

20,218

23,312

Charge for year

193

1,068

1,261

At 30 September 2025

3,287

21,286

24,573

NET BOOK VALUE

At 30 September 2025

1,094

2,137

3,231

At 30 September 2024

1,287

2,206

3,493

5.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

10,752

16,265

Tax

-

889

Deferred tax asset

Accelerated capital allowances

1,190

1,264

Prepayments

-

117

11,942

18,535

Amounts falling due after more than one year:

Tax

-

2,282

Aggregate amounts

11,942

20,817

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

1,199

600

Tax

762

7,748

Social security and other taxes

1,084

5,082

Directors' loan accounts

767

1,223

Accrued expenses

1,545

1,423

5,357

16,076

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bounce back loan

9,422

11,307

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.

RESERVES

Retained

earnings

£

At 1 October 2024

5,564

Profit for the year

3,563

Dividends

(8,000

)

At 30 September 2025

1,127

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

C H Sear

Balance outstanding at start of year

(1,223

)

1,953

Amounts advanced

8,456

23,824

Amounts repaid

(8,000

)

(27,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(767

)

(1,223

)