These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Creative Restaurant Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Princes Street, London, England, W1B 2LE.

The current accounting period is for the 52 week period to 29 December 2024. The comparative period is for the 52 week period ended 31 December 2023.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The company incurred a loss of £11,064 for the year ended 29 December 2024 (2023: £nil) and, at the balance sheet date, had net liabilities of £38,664 (2023: £27,600). The company receives cash from its parent company, CRG Holdco Limited, which it lends to it's subsidiaries Creative Ear Limited and Creative NH Limited. The directors have considered cash flow forecasts and the ongoing support of the parent company which has indicated its intention to provide financial support for at least 12 months from the date of approval of these financial statements.

Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and amounts owed by group undertakings, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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.

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

There were no employees during the year or in the previous year for the company.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 29 December 2024 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

On 23 September 2025 Creative Restaurant Group Limited entered into a loan agreement for £653,284. There is a fixed and floating charge over the property or undertaking, as well as a negative pledge, of the following group companies; Creative Restaurant Group Limited, Creative Whitehall Limited, Novators Hospitality (Mayfair) Limited, Creative Restaurant Holdings Limited, Creative EAR Limited and Creative NH Limited.

A balance of £5,000 (2023: £5,000) is due from a company under common control.

The company owes a company under common control £7,763 (2023: £763).

At the year end the company owes £2,128,693 (2023: £1,752,694) to companies under common control.

The company's immediate parent undertaking is CRG Holdco Limited, a company incorporated in Jersey, which owns 80% of the issued share capital of the company. The registered address is Ordnance House, 31 Pier Road, St. Helier, JE4 8PW, Jersey.

CRG Holdco Limited is the parent undertaking of the smallest and largest group for which consolidated financial statements are drawn up, and of which the company is a member.

The consolidated financial statements of CRG Holdco Limited are audited.