REGISTERED NUMBER: NI669375 (Northern Ireland)

CREATIVE ACTIVITY GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ricky McMullan

Kenny McMullan

Jason McMullan

Niall McMullan

Abigail McMullan

Marjorie McMullan

Vivien McMullan

REGISTERED OFFICE:

Acorn House

4 Carrakeel Drive

Maydown

Londonderry

BT47 6UQ

REGISTERED NUMBER:

NI669375 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

NON-CURRENT ASSETS

Intangible assets

5

-

-

Property, Plant & Equipment

6

543,470

493,154

543,470

493,154

CURRENT ASSETS

Inventories

467,014

834,373

Receivables: amounts falling due within one year

7

2,635,893

2,062,499

Cash at bank and in hand

253,678

106,023

3,356,585

3,002,895

PAYABLES

Amounts falling due within one year

8

(1,628,807

)

(927,571

)

NET CURRENT ASSETS

1,727,778

2,075,324

TOTAL ASSETS LESS CURRENT LIABILITIES

2,271,248

2,568,478

PAYABLES

Amounts falling due after more than one year

9

(51,510

)

-

PROVISIONS FOR LIABILITIES

(205,876

)

(685,875

)

NET ASSETS

2,013,862

1,882,603

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

2,013,762

1,882,503

SHAREHOLDERS' FUNDS

2,013,862

1,882,603

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 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 25 September 2026 and were signed on its behalf by:

Niall McMullan - Director

1.	STATUTORY INFORMATION

Creative Activity Group Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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 accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

The accounting policies detailed below have been applied consistently throughout the year.

Revenue

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Property, plant and equipment

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

Plant and machinery

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Inventories

Inventories are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Taxation

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

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand and deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within current liabilities.

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 23 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

144,000

AMORTISATION

At 1 January 2025

and 31 December 2025

144,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

233,778

20,821

515,735

770,334

Additions

38,605

-

264,752

303,357

Disposals

(16,992

)

-

(180,765

)

(197,757

)

At 31 December 2025

255,391

20,821

599,722

875,934

DEPRECIATION

At 1 January 2025

76,997

11,777

188,406

277,180

Charge for year

43,410

2,367

85,241

131,018

Eliminated on disposal

(7,820

)

-

(67,914

)

(75,734

)

At 31 December 2025

112,587

14,144

205,733

332,464

NET BOOK VALUE

At 31 December 2025

142,804

6,677

393,989

543,470

At 31 December 2024

156,781

9,044

327,329

493,154

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade receivables

1,462,222

965,699

Amounts owed by group undertakings

1,142,357

1,019,945

Other receivables

31,314

76,855

2,635,893

2,062,499

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

27,555

-

Trade payables

572,575

539,204

Taxation and social security

577,890

151,988

Other payables

450,787

236,379

1,628,807

927,571

9.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

2025

2024

£

£

Hire purchase contracts

51,510

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.