Creative Christmas Events Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Creative Christmas Events Ltd

Company Information

Director

Mr A Keech

Registered office

16 North Fourteenth Street Central Milton Keynes Buckinghamshire MK9 3NP

Accountants

Michael J Emery & Co Limited Chartered Accountants22 St. John Street Newport Pagnell Buckinghamshire MK16 8HJ

Creative Christmas Events Ltd

(Registration number: 11835975)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	47,731	42,615
Current assets
Stocks	5	500	500
Debtors	6	111,670	82,059
Cash at bank and in hand		88,053	66,527
		200,223	149,086
Creditors: Amounts falling due within one year	7	(79,948)	(51,918)
Net current assets		120,275	97,168
Total assets less current liabilities		168,006	139,783
Creditors: Amounts falling due after more than one year	7	(17,767)	(17,767)
Provisions for liabilities		(11,933)	(8,097)
Net assets		138,306	113,919
Capital and reserves
Called up share capital		100	100
Retained earnings		138,206	113,819
Shareholders' funds		138,306	113,919

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 September 2026
 

......................................... Mr A Keech Director

Creative Christmas Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 North Fourteenth Street
Central Milton Keynes
Buckinghamshire
MK9 3NP
United Kingdom

These financial statements were authorised for issue by the director on 24 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Creative Christmas Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line
Motor vehicles	15% straight line
Equipment	33% straight line
Plant & machinery	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creative Christmas Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company during the year, including the director, was 1 (2025 - 1).

Creative Christmas Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Equipment £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 March 2025	82,855	9,030	3,777	8,267
Additions	22,343	5,950	440	-
At 28 February 2026	105,198	14,980	4,217	8,267
Depreciation
At 1 March 2025	51,157	2,078	2,997	5,082
Charge for the year	20,361	1,239	777	1,240
At 28 February 2026	71,518	3,317	3,774	6,322
Carrying amount
At 28 February 2026	33,680	11,663	443	1,945
At 28 February 2025	31,698	6,952	780	3,185

	Total £
Cost or valuation
At 1 March 2025	103,929
Additions	28,733
At 28 February 2026	132,662
Depreciation
At 1 March 2025	61,314
Charge for the year	23,617
At 28 February 2026	84,931
Carrying amount
At 28 February 2026	47,731
At 28 February 2025	42,615

5

Stocks

	2026 £	2025 £
Inventory	500	500

Creative Christmas Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

6

Debtors

	2026 £	2025 £
Trade debtors	47,966	52,605
Other debtors	34,004	29,454
Prepayments	29,700	-
	111,670	82,059

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	3,964	3,964
Taxation and social security		53,241	29,609
Accruals and deferred income		22,743	18,345
		79,948	51,918

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	17,767	17,767

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	17,767	17,767

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	3,964	3,964

Creative Christmas Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

9	Related party transactions

Transactions with the director

2026	At 1 March 2025 £	Advances to director £	Repayments by director £	At 28 February 2026 £
Mr A Keech
	29,453	36,102	(34,753)	30,802

2025	At 1 March 2024 £	Advances to director £	Repayments by director £	At 28 February 2025 £
Mr A Keech
	(344)	36,407	(6,610)	29,453

The overdrawn directors' loan account will be cleared within 9 months.