HWJ Creative Limited - Filleted accounts

HWJ Creative Limited
Registered number:		06800309
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,692			2,178

Current assets
Debtors	4	1,857			-
Cash at bank and in hand		28,301			49,014
		30,158			49,014

Creditors: amounts falling due within one year	5	(1,960)			(8,417)

Net current assets			28,198			40,597

Net assets			29,890			42,775

Capital and reserves
Called up share capital			2			2
Profit and loss account			29,888			42,773

Shareholders' funds			29,890			42,775

The directors are 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 directors acknowledge their 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.




Mr Hugh William Jones
Director
Approved by the board on 3 June 2026

HWJ Creative Limited
Notes to the Accounts
for the year ended 31 January 2026


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.

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Freehold buildings	20% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	10,960		8,549		19,509
	At 31 January 2026	10,960		8,549		19,509

	Depreciation
	At 1 February 2025	9,791		7,540		17,331
	Charge for the year	234		252		486
	At 31 January 2026	10,025		7,792		17,817

	Net book value
	At 31 January 2026	935		757		1,692
	At 31 January 2025	1,169		1,009		2,178




4	Debtors			2026		2025
£					£

	Other debtors			1,857		-


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Corporation tax			-		5,927
	Other creditors			1,960		2,490
				1,960		8,417


6	Related party transactions			2026		2025
£					£
	Directors' Loan Account
	The directors are related parties to the company
	At 31 January, the company owed the related parties the following
	interest-free, unsecured amounts:

	Amounts due to the related parties			(767)		690



7	Controlling party

	The directors are the ultimate controlling parties by virtue of their 100% ownership of the issued share capital of the company


8	Other information

	HWJ Creative Limited is a private company limited by shares and incorporated in England. Its registered office is:
	89 Chorley Road
	Swinton
	Manchester
	M27 4AA