Play Creations Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06252520

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		52,250		50,591

			52,250		50,591
CURRENT ASSETS
Stocks		8,066		7,495
Debtors	5	17,068		6,313
Cash at bank and in hand		47,209		71,837

		72,343		85,645
Creditors: Amounts Falling Due Within One Year	6	(75,795 )		(64,089 )

NET CURRENT ASSETS (LIABILITIES)			(3,452 )		21,556

TOTAL ASSETS LESS CURRENT LIABILITIES			48,798		72,147

Creditors: Amounts Falling Due After More Than One Year	7		(3,267 )		(8,524 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(9,646 )		(12,493 )

NET ASSETS			35,885		51,130

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			35,785		51,030

SHAREHOLDERS' FUNDS			35,885		51,130

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Play Creations Ltd.

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Sherief Megid

Director

30/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Play Creations Ltd. Registered number 06252520 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Equipment Fixtures and Fittings	25% reducing balance
Office Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 7)

4. Tangible Assets

	Motor Vehicles	Equipment Fixtures and Fittings	Office Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	31,140	121,960	35,376	188,476
Additions	15,400	-	-	15,400

As at 31 January 2026	46,540	121,960	35,376	203,876

...CONTINUED

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Play Creations Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	24,640	86,490	26,755	137,885
Provided during the period	2,904	8,868	1,969	13,741

As at 31 January 2026	27,544	95,358	28,724	151,626

Net Book Value
As at 31 January 2026	18,996	26,602	6,652	52,250

As at 1 February 2025	6,500	35,470	8,621	50,591

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	16,318	-
Other Debtor	750	1,250
PAYE	-	63
Amounts owed by associates	-	5,000

	17,068	6,313

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,656	10,416
Bank loans and overdrafts	4,167	10,000
Corporation tax	5,064	21,540
PAYE	4,221	-
VAT	22,391	1,083
Wages creditor	-	2,566
Pension creditor	344	324
Income received in advance	34,016	14,350
Attachment of Earnings	205	-
Accruals and deferred income	1,983	1,518
Deferred govt grants	1,634	2,178
Directors' loan accounts	114	114

	75,795	64,089

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	4,167
Deferred govt grants	3,267	4,357

	3,267	8,524

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Play Creations Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	9,646	12,493

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 February 2025	12,493	12,493
Reversals	(2,847 )	(2,847)

Balance at 31 January 2026	9,646	9,646

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	7,528	-
Later than one year and not later than five years	14,428	-

	21,956	-

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2026	2025
	£	£
Mr Sherief Megid	28,000	38,500
Ms Donna Henley	7,500	22,500

12. Related Party Transactions

The company is controlled by Mr S Megid, director and shareholder of the company.

The balance on the director's loan accounts of Mr S Megid at 31st January 2025 was £114 (2024 - £114) due from the company.

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