Creative Commercial NW Limited Company accounts

COMPANY REGISTRATION NUMBER: 16115978

Creative Commercial NW Limited

Unaudited Financial Statements

31 May 2026

Creative Commercial NW Limited

Financial Statements

Period from 3 December 2024 to 31 May 2026

Contents	Page

Directors' report	1

Statement of comprehensive income	2

Statement of financial position	3

Notes to the financial statements	4

The following pages do not form part of the financial statements

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	9

Creative Commercial NW Limited

Directors' Report

Period from 3 December 2024 to 31 May 2026

The directors present their report and the unaudited financial statements of the company for the period ended 31 May 2026 .

Principal activities

The principal activity of the company during the year was commercial cleaning. The company was incorporated on 3rd December 2024, commenced trading on that date and ceased trading on 31st May 2026.

Directors

The directors who served the company during the period were as follows:

Mr GJ Weston	(Appointed 3 December 2024)
Mrs G Weston	(Appointed 3 December 2024)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 1 July 2026 and signed on behalf of the board by:

Mr GJ Weston

Director

Registered office:

Sycamore House

Sutton Quays Business Park

Sutton Weaver

Runcorn

Cheshire

UK

WA7 3EH

Creative Commercial NW Limited

Statement of Comprehensive Income

Period from 3 December 2024 to 31 May 2026

	Period from
	3 Dec 24 to
	31 May 26
Note	£
Turnover	37,182

Cost of sales	38,476
	--------
Gross loss	( 1,294)

Administrative expenses		( 2,601)
		-------
Operating profit	4	1,307

	-------
Profit before taxation	1,307

Tax on profit	271
	-------
Profit for the financial period and total comprehensive income	1,036
	-------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the period as set out above.

Creative Commercial NW Limited

Statement of Financial Position

31 May 2026

	31 May 26
Note	£

Current assets

Debtors	7	1,250
Cash at bank and in hand		11,957
		--------
		13,207

Creditors: amounts falling due within one year	8	12,071
		--------
Net current assets		1,136
		-------
Total assets less current liabilities		1,136
		-------
Net assets		1,136
		-------

Capital and reserves

Called up share capital	9	100
Profit and loss account		1,036
		-------
Shareholders funds		1,136
		-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the 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 period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 1 July 2026 , and are signed on behalf of the board by:

Mr GJ Weston

Director

Company registration number: 16115978

Creative Commercial NW Limited

Notes to the Financial Statements

Period from 3 December 2024 to 31 May 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sycamore House, Sutton Quays Business Park, Sutton Weaver, Runcorn, Cheshire, WA7 3EH, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances .

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably .

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method .

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

4. Operating profit

Operating profit or loss is stated after crediting:

	Period from
	3 Dec 24 to
	31 May 26
	£
Gains on disposal of intangible assets	( 6,667)
	-------

5. Employee numbers

The average number of persons employed by the company during the period amounted to 11 .

6. Intangible assets

	Franchise Fee
	£
Cost
Additions	8,333
Disposals	( 8,333)
	-------
At 31 May 2026	–
	-------
Amortisation
At 3 December 2024 and 31 May 2026	–
	-------
Carrying amount
At 31 May 2026	–
	-------

7. Debtors

	31 May 26
	£
Other debtors	1,250
	-------

8. Creditors: amounts falling due within one year

	31 May 26
	£
Accruals and deferred income	600
Corporation tax	271
Creative Concepts Wigan Ltd	6,200
Creative Concepts NW Ltd	5,000
	--------
	12,071
	--------

9. Called up share capital

Issued, called up and fully paid

	31 May 26
	No.	£
Ordinary shares of £ 1 each	100	100
	----	----

Creative Commercial NW Limited

Management Information

Period from 3 December 2024 to 31 May 2026

The following pages do not form part of the financial statements.

Creative Commercial NW Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Creative Commercial NW Limited

Period from 3 December 2024 to 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Creative Commercial NW Limited for the period ended 31 May 2026, which comprise the statement of comprehensive income, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Creative Commercial NW Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Creative Commercial NW Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Creative Commercial NW Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Creative Commercial NW Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Creative Commercial NW Limited. You consider that Creative Commercial NW Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Creative Commercial NW Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

AGP Chartered Accountants

Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

1 July 2026