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Company No: 01538591 (England and Wales)

# CREEBRAY LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 01 JULY 2025 TO 31 MAY 2026
PAGES FOR FILING WITH THE REGISTRAR

CREEBRAY LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 JULY 2025 TO 31 MAY 2026

Contents

CREEBRAY LTD

## BALANCE SHEET

AS AT 31 MAY 2026
CREEBRAY LTD

## BALANCE SHEET (continued)

AS AT 31 MAY 2026

| Note | 31.05.2026 |  | 30.06.2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 0 |  | 1,560
|  | 0 |  | 1,560
Current assets |  |  |  |
Stocks |  | 300,000 |  | 823,724
Debtors | 4 | 4,745 |  | 0
Cash at bank and in hand |  | 796,062 |  | 789,957
|  | 1,100,807 |  | 1,613,681
Creditors: amounts falling due within one year | 5 | ( 14,029) |  | ( 17,593)
Net current assets |  | 1,086,778 |  | 1,596,088
Total assets less current liabilities |  | 1,086,778 |  | 1,597,648
Net assets |  | 1,086,778 |  | 1,597,648
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 1,086,678 |  | 1,597,548
Total shareholders' funds |  | 1,086,778 |  | 1,597,648

For the financial period ending 31 May 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Creebray Ltd (registered number: 01538591) were approved and authorised for issue by the Board of Directors on 01 July 2026. They were signed on its behalf by:

Mr J E Woods Director |

CREEBRAY LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 JULY 2025 TO 31 MAY 2026
CREEBRAY LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 JULY 2025 TO 31 MAY 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Creebray Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 264 Banbury Road, Oxford, OX2 7DY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have decided to cease trading and take steps to close the company. The financial statements are not, therefore, prepared on a going concern basis. The carrying value of the company's assets have been reviewed and are stated at recoverable value.

##### Reporting period length

During the period the company changed its accounting reference date, shortening the accounting period to 11 months. As a result of this change, the comparatives are not directly comparable.

##### Taxation

Current tax
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 15 % reducing balance
Computer equipment | 4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| Period from 01.07.2025 to 31.05.2026 |  | Year ended 30.06.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 2 |  | 2

#### 3. Tangible assets

| Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 July 2025 | 29,530 |  | 3,326 |  | 32,856
Disposals | ( 29,530) |  | ( 3,326) |  | ( 32,856)
At 31 May 2026 | 0 |  | 0 |  | 0
Accumulated depreciation |  |  |  |  |
At 01 July 2025 | 29,405 |  | 1,891 |  | 31,296
Charge for the financial period | 18 |  | 479 |  | 497
Disposals | ( 29,423) |  | ( 2,370) |  | ( 31,793)
At 31 May 2026 | 0 |  | 0 |  | 0
Net book value |  |  |  |  |
At 31 May 2026 | 0 |  | 0 |  | 0
At 30 June 2025 | 125 |  | 1,435 |  | 1,560

#### 4. Debtors

| 31.05.2026 |  | 30.06.2025
| £ |  | £
VAT recoverable | 40 |  | 0
Corporation tax | 4,705 |  | 0
| 4,745 |  | 0

#### 5. Creditors: amounts falling due within one year

| 31.05.2026 |  | 30.06.2025
| £ |  | £
Trade creditors | 240 |  | 0
Amounts owed to directors | 10,239 |  | 11,476
Accruals | 3,550 |  | 1,101
Taxation and social security | 0 |  | 5,016
| 14,029 |  | 17,593

#### 6. Called-up share capital

| 31.05.2026 |  | 30.06.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with the entity's directors

| 31.05.2026 |  | 30.06.2025
| £ |  | £
Key management personnel | 10,239 |  | 11,476