Company registration number 02566726 (England and Wales)
RDW CREATIVE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RDW CREATIVE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
RDW CREATIVE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,468
10,580
Current assets
Debtors
4
82,485
112,674
Cash at bank and in hand
76,467
98,663
158,952
211,337
Creditors: amounts falling due within one year
5
(59,477)
(65,565)
Net current assets
99,475
145,772
Total assets less current liabilities
105,943
156,352
Creditors: amounts falling due after more than one year
6
-
0
(5,001)
Provisions for liabilities
(1,229)
(2,010)
Net assets
104,714
149,341
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
94,714
139,341
Total equity
104,714
149,341
RDW CREATIVE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
Mrs C Huitson
Mr C Welton
Director
Director
Company registration number 02566726 (England and Wales)
RDW CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

RDW Creative Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Offices, Urlay Nook Road, Eaglescliffe, Stockton-On-Tees, United Kingdom, TS16 0LA.

1.1
Accounting convention

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 a mounts 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.

1.2
Going concern

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

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings and equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

RDW CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Recoverable amount is the higher of fair value less costs to sell and value in use.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

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

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

RDW CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

RDW CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
8
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
118,914
Additions
1,200
At 31 December 2025
120,114
Depreciation and impairment
At 1 January 2025
108,334
Depreciation charged in the year
5,312
At 31 December 2025
113,646
Carrying amount
At 31 December 2025
6,468
At 31 December 2024
10,580
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
73,386
104,337
Corporation tax recoverable
1,256
-
0
Other debtors
7,843
8,337
82,485
112,674
RDW CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,000
9,999
Trade creditors
12,502
14,632
Corporation tax
-
0
8,180
Other taxation and social security
36,184
26,528
Other creditors
5,791
6,226
59,477
65,565
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
5,001
7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
12,475
19,960
8
Directors' transactions

Dividends totalling £35,200 (2024 - £38,400) were paid in the year in respect of shares held by the company's directors.

2025-12-31 2025-01-01 false false false 28 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs C Huitson Mr C Welton Mrs C Huitson 02566726 2025-01-01 2025-12-31 02566726 2025-12-31 02566726 2024-12-31 02566726 core:OtherPropertyPlantEquipment 2025-12-31 02566726 core:OtherPropertyPlantEquipment 2024-12-31 02566726 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 02566726 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 02566726 core:WithinOneYear 2025-12-31 02566726 core:WithinOneYear 2024-12-31 02566726 core:AfterOneYear 2025-12-31 02566726 core:AfterOneYear 2024-12-31 02566726 core:CurrentFinancialInstruments 2025-12-31 02566726 core:CurrentFinancialInstruments 2024-12-31 02566726 core:ShareCapital 2025-12-31 02566726 core:ShareCapital 2024-12-31 02566726 core:RetainedEarningsAccumulatedLosses 2025-12-31 02566726 core:RetainedEarningsAccumulatedLosses 2024-12-31 02566726 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 02566726 bus:Director1 2025-01-01 2025-12-31 02566726 core:FurnitureFittings 2025-01-01 2025-12-31 02566726 2024-01-01 2024-12-31 02566726 core:OtherPropertyPlantEquipment 2024-12-31 02566726 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 02566726 core:Non-currentFinancialInstruments 2025-12-31 02566726 core:Non-currentFinancialInstruments 2024-12-31 02566726 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02566726 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02566726 bus:FRS102 2025-01-01 2025-12-31 02566726 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 02566726 bus:Director2 2025-01-01 2025-12-31 02566726 bus:CompanySecretary1 2025-01-01 2025-12-31 02566726 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP