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Registered number: 03289852
Village Design & Creative Marketing Limited
Financial Statements
For The Year Ended 30 April 2026
Oakensen (Bristol) Limited
Chartered Accountants
Westbury Court, Church Road
Westbury-on-Trym
Bristol
BS9 3EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 03289852
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,674 52,796
Investments 5 - 10
47,674 52,806
CURRENT ASSETS
Debtors 6 920,436 693,400
Cash at bank and in hand 284,666 194,050
1,205,102 887,450
Creditors: Amounts Falling Due Within One Year 7 (346,843 ) (245,178 )
NET CURRENT ASSETS (LIABILITIES) 858,259 642,272
TOTAL ASSETS LESS CURRENT LIABILITIES 905,933 695,078
Creditors: Amounts Falling Due After More Than One Year 8 (30,872 ) (25,066 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,509 ) (8,719 )
NET ASSETS 865,552 661,293
CAPITAL AND RESERVES
Called up share capital 10 14,070 14,070
Share premium account 174,691 174,691
Capital redemption reserve 1,600 1,600
Profit and Loss Account 675,191 470,932
SHAREHOLDERS' FUNDS 865,552 661,293
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For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
N H Keith
Director
12 August 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Village Design & Creative Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03289852 . The registered office is Whitefriars Suite A, Fifth Floor, Lewins Mead, Bristol, BS1 2NT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 11)
12 11
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 39,579 49,301 37,049 125,929
Additions - 3,818 13,375 17,193
Disposals - - (149 ) (149 )
As at 30 April 2026 39,579 53,119 50,275 142,973
...CONTINUED
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Depreciation
As at 1 May 2025 23,748 22,689 26,696 73,133
Provided during the period 7,916 7,496 6,903 22,315
Disposals - - (149 ) (149 )
As at 30 April 2026 31,664 30,185 33,450 95,299
Net Book Value
As at 30 April 2026 7,915 22,934 16,825 47,674
As at 1 May 2025 15,831 26,612 10,353 52,796
5. Investments
Associates
£
Cost or Valuation
As at 1 May 2025 10
Disposals (10 )
As at 30 April 2026 -
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 10
Investments in associates are held at cost less impairment.  An impairment disposal has been recognised during the year.
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 278,805 201,418
Amounts recoverable on contracts 96,694 76,693
Amounts owed by group undertakings 528,783 400,000
Other debtors 16,154 15,289
920,436 693,400
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 35,485 31,180
Bank loans and overdrafts - 35,004
Other creditors 181,800 65,749
Taxation and social security 129,558 113,245
346,843 245,178
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank and other loans - 20,457
Other creditors 30,872 4,609
30,872 25,066
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 14,070 14,070
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 37,372 37,372
Later than one year and not later than five years 3,114 40,486
40,486 77,858
An amount of £37,373 (2025: £41,110) was recognised as an expense for operating lease payments during the year.
12. Related Party Transactions
The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.
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13. Ultimate Parent Undertaking and Controlling Party
The immediate parent undertaking is Village Design Holdings Limited who controls 100% of the share capital of Village Design & Creative Marketing Limited .The company's ultimate parent undertaking is Village Design Partnerships Limited . Both parents were incorporated in England and Wales. The registered office is Whitefriars Suite A, Fifth Floor, Lewins Mead, Bristol, England, BS1 2NT.
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