CONCEPT TO CREATION JOINERY LIMITED


Director	HODGSON, Christopher Hodgson, Mr.


Registered Address	3 Moorfield View Lower Common
	Roberttown
	Liversedge
	WF15 7LH


Registered Number	15307260 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		13,488		16,886
			13,488		16,886
Current assets
Debtors	4	2,120		-
Cash at bank and on hand		5,442		7,274
		7,562		7,274
Creditors amounts falling due within one year	5	(15,851)		(22,084)
Net current assets (liabilities)			(8,289)		(14,810)
Total assets less current liabilities			5,199		2,076
Provisions for liabilities			(1,143)		(1,471)
Net assets			4,056		605
Capital and reserves
Called up share capital			100		100
Profit and loss account			3,956		505
Shareholders' funds			4,056		605

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 May 2026, and are signed on its behalf by:

HODGSON, Christopher Hodgson, Mr.
Director
Registered Company No. 15307260

CONCEPT TO CREATION JOINERY LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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 policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Defined contribution pension plan
	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.

	Current 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.

Current 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.

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.

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


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 December 24	10,650	10,000	500	21,150
At 30 November 25	10,650	10,000	500	21,150
Depreciation and impairment
At 01 December 24	1,598	2,500	166	4,264
Charge for year	1,358	1,875	165	3,398
At 30 November 25	2,956	4,375	331	7,662
Net book value
At 30 November 25	7,694	5,625	169	13,488
At 30 November 24	9,052	7,500	334	16,886

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	2,120	-
Total	2,120	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	6,533	3,911
Other creditors	9,318	18,173
Total	15,851	22,084

6.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans to the director of £8,066 (2024: £10,404). The loans were interest free, with no fixed date for repayment.