REGISTERED NUMBER: 07911145 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Gradient Creative Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A Taylor

Mrs V C Taylor

REGISTERED OFFICE:

The Old Chapel

Harwich Road

Wrabness

Manningtree

Essex

CO11 2UD

REGISTERED NUMBER:

07911145 (England and Wales)

ACCOUNTANTS:

Knights Lowe Ltd

Chartered Accountants

Crane Court

302 London Road

Ipswich

Suffolk

IP2 0AJ

BANKERS:

Barclays Bank Plc

Leicester

Leicestershire

LE87 2BB

FIXED ASSETS

Tangible assets

4

4,534

3,469

CURRENT ASSETS

Stocks

5

2,000

2,000

Debtors

6

11,739

10,173

Cash at bank

2,881

9,653

16,620

21,826

CREDITORS

Amounts falling due within one year

7

17,156

19,129

NET CURRENT (LIABILITIES)/ASSETS

(536

)

2,697

TOTAL ASSETS LESS CURRENT LIABILITIES

3,998

6,166

CREDITORS

Amounts falling due after more than one year

8

3,780

4,942

NET ASSETS

218

1,224

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

118

1,124

SHAREHOLDERS' FUNDS

218

1,224

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

A Taylor - Director

Mrs V C Taylor - Director

1.	STATUTORY INFORMATION

Gradient Creative 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

8,521

7,968

16,489

Additions

455

2,713

3,168

Disposals

(708

)

(2,333

)

(3,041

)

At 31 March 2026

8,268

8,348

16,616

DEPRECIATION

At 1 April 2025

6,495

6,525

13,020

Charge for year

591

1,253

1,844

Eliminated on disposal

(449

)

(2,333

)

(2,782

)

At 31 March 2026

6,637

5,445

12,082

NET BOOK VALUE

At 31 March 2026

1,631

2,903

4,534

At 31 March 2025

2,026

1,443

3,469

5.

STOCKS

2026

2025

£

£

Work-in-progress

2,000

2,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,770

7,650

Other debtors

6,969

2,523

11,739

10,173

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

909

1,410

Taxation and social security

11,658

13,056

Other creditors

4,589

4,663

17,156

19,129

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

3,780

4,942

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

291

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Other loans

2,233

2,694

Amounts falling due between one and two years:

Other loans - 1-2 years

1,163

1,163

Amounts falling due between two and five years:

Other loans - 2-5 years

2,617

3,488

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

291

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

6,013

7,636

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Share capital 1

£1

100

100

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

A Taylor and Mrs V C Taylor

Balance outstanding at start of year

2,524

9,353

Amounts advanced

35,493

31,228

Amounts repaid

(31,048

)

(38,057

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,969

2,524

The above directors' loan account was repaid by the directors in the following financial year.