REGISTERED NUMBER: NI671630 (Northern Ireland)

CREATIVE ACTIVITY GROUP HOLDINGS LTD

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:

Kenny McMullan

Jason McMullan

Niall McMullan

Ricky McMullan

Kirsty McMullan

Marjorie McMullan

Vivien McMullan

REGISTERED OFFICE:

Acorn House

4 Carrakeel Drive

Maydown

Londonderry

BT47 6UQ

REGISTERED NUMBER:

NI671630 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

NON-CURRENT ASSETS

Investments

5

100

100

Investment property

6

814,083

1,214,083

814,183

1,214,183

CURRENT ASSETS

Receivables: amounts falling due within one year

7

280,321

738,648

Cash at bank

4,327,413

2,791,178

4,607,734

3,529,826

PAYABLES

Amounts falling due within one year

8

(1,347,776

)

(1,309,123

)

NET CURRENT ASSETS

3,259,958

2,220,703

TOTAL ASSETS LESS CURRENT LIABILITIES

4,074,141

3,434,886

PROVISIONS FOR LIABILITIES

(653,231

)

-

NET ASSETS

3,420,910

3,434,886

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

3,420,810

3,434,786

SHAREHOLDERS' FUNDS

3,420,910

3,434,886

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 Holdings Ltd 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

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 6 (2024 - 6 ) .

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,214,083

Disposals

(400,000

)

At 31 December 2025

814,083

NET BOOK VALUE

At 31 December 2025

814,083

At 31 December 2024

1,214,083

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

450,520

Other receivables

280,321

288,128

280,321

738,648

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1

-

Amounts owed to group undertakings

1,139,598

1,227,734

Taxation and social security

55,159

77,089

Other payables

153,018

4,300

1,347,776

1,309,123

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end an amount of £146,218 was owed to the directors by the company. (2024 : £137,749 was owed by the directors to the company).

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.