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Company registered number: 07490248
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| CREALO HOLDINGS LIMITED
CREALO HOLDINGS LIMITED |  |
COMPANY INFORMATION
Directors | R J Read
| D L Ticlo
Registered number | 07490248
Registered office | Elm House
| Shackleford Road
| Elstead
| GU8 6LB
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Origin One
| 108 High Street
| Crawley
| RH10 1BD
CREALO HOLDINGS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 5
CREALO HOLDINGS LIMITED REGISTERED NUMBER: 07490248 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,204,527 |  | 1,204,527
|  |  | 1,204,527 |  | 1,204,527
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 66,412 |  | 30 |
Cash at bank and in hand |  | 240,051 |  | 283,941 |
|  | 306,463 |  | 283,971 |
Creditors: amounts falling due within one year | 6 | (148,723) |  | (76,171) |
Net current assets |  |  | 157,740 |  | 207,800
Total assets less current liabilities |  |  | 1,362,267 |  | 1,412,327
Net assets |  |  | 1,362,267 |  | 1,412,327
Page 1
CREALO HOLDINGS LIMITED REGISTERED NUMBER: 07490248 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026
|  | 2026 |  | 2025
|  | £ |  | £
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 118,106 |  | 118,106
Share premium account |  |  | 316 |  | 316
Profit and loss account |  |  | 1,243,845 |  | 1,293,905
|  |  | 1,362,267 |  | 1,412,327
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D L Ticlo
Director
Date: 10 August 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
CREALO HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Crealo Holdings Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page. The address of the registered office is also the address of the principal place of business. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised from management charges received from group companies. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Exemption from preparing consolidated financial statements
The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.5 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds. Page 3
CREALO HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Current and deferred tax
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
The average monthly number of employees, including directors, during the year was 4 (2025 - 4).
4. | Fixed asset investments
|  | Investment in subsidiary company
|  | £
| Cost or valuation |
| At 1 April 2025 | 1,204,527
| At 31 March 2026 | 1,204,527
| Net book value |
| At 31 March 2026 | 1,204,527
| At 31 March 2025 | 1,204,527
Page 4
CREALO HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 65,960 | -
| Other debtors | 452 | 30
|  | 66,412 | 30
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 116,667 | 50,000
| Corporation tax | 14,211 | 9,234
| Other taxation and social security | 10,009 | 9,700
| Accruals and deferred income | 7,836 | 7,237
|  | 148,723 | 76,171
Page 5