REGISTERED NUMBER: SC571446 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Haston Creative Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr N B Haston

Mrs M P Haston

REGISTERED OFFICE:

Wrae Farmhouse

Turriff

Aberdeenshire

AB53 4RB

REGISTERED NUMBER:

SC571446 (Scotland)

ACCOUNTANTS:

SBP

Accountants

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

FIXED ASSETS

Tangible assets

4

904

1,442

CURRENT ASSETS

Debtors

5

1,606

1,598

Cash at bank

441

141

2,047

1,739

CREDITORS

Amounts falling due within one year

6

47,797

42,360

NET CURRENT LIABILITIES

(45,750

)

(40,621

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(44,846

)

(39,179

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(44,847

)

(39,180

)

SHAREHOLDERS' FUNDS

(44,846

)

(39,179

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mr N B Haston - Director

1.	STATUTORY INFORMATION

Haston Creative Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

At 31 July 2025 the company's liabilities exceeded its total assets. The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the shareholders.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2024

100

8,589

8,689

Additions

-

130

130

At 31 July 2025

100

8,719

8,819

DEPRECIATION

At 1 August 2024

36

7,211

7,247

Charge for year

13

655

668

At 31 July 2025

49

7,866

7,915

NET BOOK VALUE

At 31 July 2025

51

853

904

At 31 July 2024

64

1,378

1,442

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,450

1,598

Other debtors

156

-

1,606

1,598

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

1,320

1,409

Directors' current accounts

44,761

39,361

Accrued expenses

1,716

1,590

47,797

42,360

7.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who between them own 100% of the issued share capital.