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Company registration number: 16536071
Etoile Creations Limited
Trading as GLOBALLS
Unaudited abridged financial statements
31 December 2025
Etoile Creations Limited
Contents
Directors and other information
Directors report
Abridged income statement
Abridged statement of financial position
Notes to the financial statements
Etoile Creations Limited
Directors and other information
Directors Mr Patrick Cosgrove
Mrs Julie Cosgrove
Company number 16536071
Brighton Marina
BN2 5WA
Business address 1-5 Waterfront
Brighton Marina
BN2 5WA
Bankers Virgin Money
5th Floor
1 Eagle Place
London
SW1Y 6AF
Etoile Creations Limited
Directors report
Period ended 31 December 2025
The directors present their report and the unaudited financial statements of the company for the period ended 31 December 2025.
Directors
The directors who served the company during the period were as follows:
Mr Patrick Cosgrove
Mrs Julie Cosgrove
Particulars of recommended dividends are detailed in note 4 to the unaudited financial statements.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 01 September 2026 and signed on behalf of the board by:
Mrs Julie Cosgrove
Director
Etoile Creations Limited
Abridged income statement
Period ended 31 December 2025
Period
ended
31/12/25
Note £
Gross profit 200
Distribution costs ( 147)
Administrative expenses ( 8)
_______
Operating profit 45
_______
Profit before taxation 45
Tax on profit ( 9)
_______
Profit for the financial period 36
_______
All the activities of the company are from continuing operations.
Etoile Creations Limited
Abridged statement of financial position
31 December 2025
31/12/25
Note £ £
Current assets
Cash at bank and in hand 29,944
_______
29,944
Creditors: amounts falling due
within one year 5 ( 29,808)
_______
Net current assets 136
_______
Total assets less current liabilities 136
_______
Net assets 136
_______
Capital and reserves
Called up share capital 100
Profit and loss account 36
_______
Shareholders funds 136
_______
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the period ended 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 01 September 2026 , and are signed on behalf of the board by:
Mrs Julie Cosgrove
Director
Etoile Creations Limited
Notes to the financial statements
Period ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 1-5 Waterfront, Brighton Marina, BN2 5WA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
4. Dividends
No dividends were declared, proposed, or paid during the year.
5. Creditors: amounts falling due within one year
31/12/25
£
Corporation tax 9
Social security and other taxes 19
Other creditors 29,780
_______
29,808
_______
6. Related party transactions
During the period, the company charged management fees of £200 to The Carnival Fun Company Limited, a related party by virtue of common ownership and control. At 31 December 2025, £29,780 was owed to The Carnival Fun Company Limited. The balance is unsecured, interest-free and repayable on demand.