Creative FX Bromley Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03463024 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CREATIVE FX BROMLEY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Davis

Miss I Wood-Davis

Mrs S Wood-Davis

SECRETARY:

Mr S Davis

REGISTERED OFFICE:

12 High Street

Stanford le Hope

Essex

SS17 0EY

REGISTERED NUMBER:

03463024 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

145,478

160,482

Investments

7

1,890

-

147,368

160,482

CURRENT ASSETS

Stocks

3,000

Debtors

8

727,316

685,359

Cash at bank

144,146

218,718

874,462

907,077

CREDITORS

Amounts falling due within one year

9

239,980

318,546

NET CURRENT ASSETS

634,482

588,531

TOTAL ASSETS LESS CURRENT
LIABILITIES

781,850

749,013

CREDITORS

Amounts falling due after more than one year

10

(58,906

)

(69,746

)

PROVISIONS FOR LIABILITIES

12

(32,936

)

(23,560

)

NET ASSETS

690,008

655,707

CAPITAL AND RESERVES

Called up share capital

105

Retained earnings

689,903

655,602

SHAREHOLDERS' FUNDS

690,008

655,707

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 20 August 2026 and were signed on its behalf by:

Mr S Davis - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of goods and services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured,

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Goodwill

Goodwill, being the amount paid with the acquisition of the business in 1998, was fully amortised over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is shorter.

Plant and equipment

25% and 33% on reducing balance

Motor vehicles

25% on reducing balance

Capital Expenditure on premises

5 years on straight line

Investments are held at cost, any gains or losses are recognised through the profit and loss account.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

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 all 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. 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.

Hire purchase

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and are depreciated over their useful lives. Obligations under such agreements are included in 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.

Pension costs and other post-retirement benefits

The company operates two defined contribution pension schemes, for the director and employees. The assets of the scheme are held separately from those of the company in independently administered funds.

Operating leases

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

400

AMORTISATION

At 1 December 2024

and 30 November 2025

400

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

6.	TANGIBLE FIXED ASSETS

Capital

expenditure

on

Plant and

Motor

premises

equipment

vehicles

Totals

£

COST

At 1 December 2024

20,986

156,196

254,545

431,727

Additions

-

32,957

3,250

36,207

Disposals

-

(59,995

)

(59,995

)

At 30 November 2025

20,986

189,153

197,800

407,939

DEPRECIATION

At 1 December 2024

6,055

119,075

146,115

271,245

Charge for year

2,506

16,631

13,092

32,229

Eliminated on disposal

-

(41,013

)

(41,013

)

At 30 November 2025

8,561

135,706

118,194

262,461

NET BOOK VALUE

At 30 November 2025

12,425

53,447

79,606

145,478

At 30 November 2024

14,931

37,121

108,430

160,482

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

87,001

Transfer to ownership

(23,072

)

At 30 November 2025

63,929

DEPRECIATION

At 1 December 2024

and 30 November 2025

15,163

NET BOOK VALUE

At 30 November 2025

48,766

At 30 November 2024

71,838

7.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

1,890

At 30 November 2025

1,890

NET BOOK VALUE

At 30 November 2025

1,890

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

40,471

89,592

Other debtors

686,845

595,767

727,316

685,359

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

5,000

Hire purchase contracts

5,840

Trade creditors

88,291

119,350

Corporation tax

23,420

12,795

Social security and other taxes

48,339

51,371

Other creditors

69,090

121,421

Directors' current accounts

-

2,769

239,980

318,546

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

5,000

Bank loans - 2-5 years

15,000

Bank loans more 5 yr by instal

2,917

7,917

Hire purchase contracts

35,989

41,829

58,906

69,746

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,917

7,917

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

41,829

47,669

12.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

32,936

23,560

Deferred

tax

£

Balance at 1 December 2024

23,560

Charge to Income Statement during year

9,376

Balance at 30 November 2025

32,936

The provision for deferred taxation is made up of accelerated capital allowances.

13.	PENSION COMMITMENTS

The company operates two defined contribution pension schemes, for the directors and employees. The assets of the schemes are held separately from those of the company in independently administered funds. At the balance sheet date there were £836 unpaid contributions (2024: £836).

14.	OTHER FINANCIAL COMMITMENTS

The Company has a total commitments, guarantees and contingencies as at year end 2025 of £64,708 (2024: £84,338) ncluded in the above are minimum lease payments under non-cancellable operating leases, falling due as follows:

2025

2024

£

Within one year

19,630

Between one and five years

45,078

64,708

84,338

15.	RELATED PARTY DISCLOSURES

During the year the company made a loan of £654,941 (2024- £574,248) to the Holding Company. The loan is interest free and repayable on demand (Included within other debtors).

During the year the company made a loans totalling £13,479 (2024- £7,930) to other companies under the control of one of the director's. The loan is interest free and repayable on demand (Included within other debtors).