Company registration number 13457881 (England and Wales)
SARAH WARD CREATIVE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
PAGES FOR FILING WITH REGISTRAR
SARAH WARD CREATIVE LIMITED
COMPANY INFORMATION
Director
Mrs S Ward
Company number
13457881
Registered office
13 Bluebell Way
Shifnal
Shropshire
TF11 8FD
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Starling Bank Limited
3rd Floor
2 Finsbury Avenue
London
EC2M 2PP
SARAH WARD CREATIVE LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
SARAH WARD CREATIVE LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SARAH WARD CREATIVE LIMITED FOR THE YEAR ENDED 31 MAY 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sarah Ward Creative Limited for the year ended 31 May 2026 which comprise, the balance sheet 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Sarah Ward Creative Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sarah Ward Creative Limited and state those matters that we have agreed to state to the b oard of d irectors of Sarah Ward Creative Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sarah Ward Creative Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Sarah Ward Creative 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 Sarah Ward Creative Limited. You consider that Sarah Ward Creative Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sarah Ward Creative 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 f inancial statements.

Ormerod Rutter Limited
28 July 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
SARAH WARD CREATIVE LIMITED
BALANCE SHEET
AS AT
31 MAY 2026
31 May 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
29,030
37,399
Current assets
Debtors
4
5,720
8,173
Cash at bank and in hand
39,627
46,353
45,347
54,526
Creditors: amounts falling due within one year
5
(42,848)
(55,238)
Net current assets/(liabilities)
2,499
(712)
Total assets less current liabilities
31,529
36,687
Creditors: amounts falling due after more than one year
6
(21,931)
(25,943)
Provisions for liabilities
8
(6,906)
(8,415)
Net assets
2,692
2,329
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
2,592
2,229
Total equity
2,692
2,329

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

For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

SARAH WARD CREATIVE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2026
31 May 2026
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 28 July 2026
Mrs S Ward
Director
Company registration number 13457881 (England and Wales)
SARAH WARD CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
- 4 -
1
Accounting policies
Company information

Sarah Ward Creative Limited is a private company limited by shares incorporated in England and Wales. The registered office is 13 Bluebell Way, Shifnal, Shropshire, TF11 8FD.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
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 and fittings
25% reducing balance
Computer equipment
33% on cost
Motor vehicles
20% reducing balance

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.

1.4
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.

SARAH WARD CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
1
Accounting policies
(Continued)
- 5 -
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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

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. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

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

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2026
2025
Number
Number
Total
1
1
SARAH WARD CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
- 6 -
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2025 and 31 May 2026
3,671
4,722
34,039
42,432
Depreciation and impairment
At 1 June 2025
1,966
2,500
567
5,033
Depreciation charged in the year
428
1,247
6,694
8,369
At 31 May 2026
2,394
3,747
7,261
13,402
Carrying amount
At 31 May 2026
1,277
975
26,778
29,030
At 31 May 2025
1,705
2,222
33,472
37,399
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
5,051
8,173
Other debtors
669
-
0
5,720
8,173
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
696
-
0
Taxation and social security
10,689
7,036
Other creditors
31,463
48,202
42,848
55,238
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
21,931
25,943
SARAH WARD CREATIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
- 7 -
7
Secured debts
The following secured debts are included within creditors:
2026
2025
£
£
Hire purchase contracts
25,943
29,955
Hire purchase contracts are secured against the assets to which they relate.
8
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
6,906
8,415
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
76
76
76
76
Ordinary B of £1 each
24
24
24
24
100
100
100
100
10
Ultimate controlling party

The ultimate controlling party is Mrs S Ward

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