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REGISTERED NUMBER: 05537813 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 25 APRIL 2024 TO 23 APRIL 2025 |

| FOR |

| ACADEMY OF CREATIVE TRAINING LTD |

ACADEMY OF CREATIVE TRAINING LTD (REGISTERED NUMBER: 05537813) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 25 APRIL 2024 TO 23 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ACADEMY OF CREATIVE TRAINING LTD |

COMPANY INFORMATION

FOR THE PERIOD 25 APRIL 2024 TO 23 APRIL 2025

| DIRECTOR: | Ms J M Eddisford

| SECRETARY: | D J L Finlay

| REGISTERED OFFICE: | C/O Galloways Accounting

| The Mill Building

| 31-35 Chatsworth Road

| Worthing

| West Sussex

| BN11 1LY

| REGISTERED NUMBER: | 05537813 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

ACADEMY OF CREATIVE TRAINING LTD (REGISTERED NUMBER: 05537813) |

BALANCE SHEET

23 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 19,135 |  | 23,073 |  |

CURRENT ASSETS

Debtors | 4 | 123,128 |  | 64,719 |  |

Cash at bank and in hand | 28,327 |  | 16,322 |  |

151,455 |  | 81,041 |  |

CREDITORS

Amounts falling due within one year | 5 | (56,274 | ) | (37,104 | ) |

NET CURRENT ASSETS | 95,181 |  | 43,937 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 114,316 |  | 67,010 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (114,912 | ) | (78,275 | ) |

PROVISIONS FOR LIABILITIES | (897 | ) | (1,443 | ) |

NET LIABILITIES | (1,493 | ) | (12,708 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (1,495 | ) | (12,710 | ) |

(1,493 | ) | (12,708 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 23 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 23 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2026 and were signed by:

Ms J M Eddisford - Director

ACADEMY OF CREATIVE TRAINING LTD (REGISTERED NUMBER: 05537813) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 25 APRIL 2024 TO 23 APRIL 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents sales of services. Turnover is recognised at the point the customer is entitled to consideration.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% straight line

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | Straight line over 3 years

| Taxation

| Taxation for the period 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 period 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2024 - 5 ) .

ACADEMY OF CREATIVE TRAINING LTD (REGISTERED NUMBER: 05537813) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 25 APRIL 2024 TO 23 APRIL 2025

3. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 25 April 2024 | 28,852 |  | 24,369 |  | 1,928 |  | 55,149 |  |

| Additions | - |  | 650 |  | - |  | 650 |  |

| At 23 April 2025 | 28,852 |  | 25,019 |  | 1,928 |  | 55,799 |  |

| DEPRECIATION

| At 25 April 2024 | 11,552 |  | 18,803 |  | 1,721 |  | 32,076 |  |

| Charge for period | 2,888 |  | 1,493 |  | 207 |  | 4,588 |  |

| At 23 April 2025 | 14,440 |  | 20,296 |  | 1,928 |  | 36,664 |  |

| NET BOOK VALUE

| At 23 April 2025 | 14,412 |  | 4,723 |  | - |  | 19,135 |  |

| At 24 April 2024 | 17,300 |  | 5,566 |  | 207 |  | 23,073 |  |

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 12,505 |  | 10,226 |  |

| Other debtors | 20,710 |  | 9,459 |  |

| Directors' loan accounts | 51,950 |  | 26,162 |  |

| Tax | 23,625 |  | 7,931 |  |

| Prepayments | 14,338 |  | 10,941 |  |

123,128 |  | 64,719 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 18,155 |  | 17,631 |  |

| Trade creditors | 11,310 |  | 9,332 |  |

| Tax | 17,099 |  | - |  |

| Social security and other taxes | 6,344 |  | 6,396 |  |

| Accrued expenses | 3,366 |  | 3,745 |  |

56,274 |  | 37,104 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 20,740 |  | 19,586 |  |

| Bank loans - 2-5 years | 82,865 |  | 58,689 |  |

| Bank loans more 5 yr by instal | 11,307 |  | - |  |

114,912 |  | 78,275 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 11,307 |  | - |  |

ACADEMY OF CREATIVE TRAINING LTD (REGISTERED NUMBER: 05537813) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 25 APRIL 2024 TO 23 APRIL 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the periods ended 23 April 2025 and 24 April 2024:

2025 | 2024 |

£ | £ |

| Ms J M Eddisford

| Balance outstanding at start of period | 26,162 |  | 16,622 |  |

| Amounts advanced | 42,551 |  | 32,567 |  |

| Amounts repaid | (16,762 | ) | (23,027 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 51,951 |  | 26,162 |  |

| This balance represented the maximum amount outstanding during the year. Interest is charged on any overdrawn amounts at the beneficial loan interest rate.

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Ms J M Eddisford & D J L Finlay.

| This was by virtue of their 100% holding of the issued share capital.