| Balance Sheet | 3 |
| Statement of Compliance | 4 |
| Notes to the Financial Statements | 5–13 |
| 2025 £ |
2024 £ |
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|---|---|---|
| Current assets | ||
| Creditors: amounts falling due within one year | ( |
( |
| Net current assets (liabilities) | ( |
( |
| Total assets less current liabilities | ( |
( |
| Total net assets (liabilities) | ( |
( |
| Capital and reserves | ||
| Called up share capital | ||
| Profit and loss account | ( |
( |
| ( |
( |
The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.
Directors' responsibilities:
The accounts were approved by the Board of Directors and authorised for issue on 24 October 2026.
Turnover
Turnover is recognised when goods are delivered or services are provided.
Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Debtors
Debtors are recognised at the settlement amount due.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.
Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.
Principal activity
The principal activity of the company during the period was
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' and the Companies Act 2006.
The average number of employees during the period was: 0 (previous period: 0)
| Description | Current Year £ |
Previous Year £ |
|---|---|---|
| Trade debtors | 0 | 0 |
| Amounts owed by group undertakings | 0 | 0 |
| Prepayments and accrued income | 184 | 340 |
| Other debtors | 317 | 967 |
| Total | 501 | 1,307 |
Creditors: amounts falling due within one year
| Description | Current Year £ |
Previous Year £ |
|---|---|---|
| Trade creditors | 263 | 849 |
| Amounts owed to group undertakings | 15,623 | 0 |
| Corporation tax | 0 | 0 |
| Other taxes and social security | 0 | 0 |
| Accruals and deferred income | 68 | 0 |
| Other creditors | 564 | 10,461 |
| Total | 16,518 | 11,310 |
The 2024 comparative figures have been restated to correct omitted balances and the classification and timing of transactions. Corrections include repayable funding previously presented within reserves, the omitted Yoursafe bank account, merchant reserves and creditors, live testing receipts held pending refund or allocation, the Regus deposit, VAT balances, and rent and gateway fee cut-off. Existing GBP1,000 fully paid ordinary share capital has been retained; no new cash receipt or unpaid-share asset has been recognised. The Regus deposit is included in the confirmed loan balance, without adding it a second time.
At 31 December 2024, cash previously GBP1,979 is restated to GBP2,027.75; debtors previously nil are GBP1,307.18; current creditors previously nil are GBP11,310.14; and net assets previously GBP1,979 are net liabilities of GBP7,975.21. Share capital remains GBP1,000. Previously reported other reserves of GBP9,036 are eliminated, and the profit and loss reserve previously GBP(8,057) is restated to GBP(8,975.21). The aggregate reduction in equity is GBP9,954.21.
For 2024, turnover remains nil. Other income is GBP21.01, administrative and other expenses are GBP7,654.17 and the loss changes from GBP6,851 to GBP7,633.16. At 1 January 2024, restated net liabilities are GBP342.05 and accumulated reserves GBP(1,342.05), compared with previously reported net assets GBP28,931 and aggregate reserves excluding share capital GBP27,931. The opening equity reduction is GBP29,273.05. Opening equity reclassifications are not new cash transactions or current-year tax deductions.
The company operates Pucker, arranging transactions between content creators and customers. Creators retain content ownership. The company recognises its 20% platform commission when a qualifying customer transaction occurs; the creators’ share is recognised as a creditor. Processor and gateway charges are expensed separately. Wallet top-ups are not revenue on receipt. Unspent customer funds, live test receipts pending refund or allocation, and taxes collected pending determination or refund are liabilities. Dummy sandbox transactions are excluded.
In 2025, real customer funding of USD30 was consumed in transactions allocated as USD5.46 platform commission, USD21.82 due to creators and USD2.72 tax collected pending treatment or refund. Recognised commission is GBP4.11. Processor fees have not been deducted from the creators’ 80% entitlement.
Foreign-currency transactions are translated at transaction-date rates and monetary assets and liabilities at reporting-date rates. Exchange differences are recognised in profit or loss within administrative expenses. Closing USD balances use the ECB cross-rate GBP0.7426383 per USD (2024: GBP0.7981326). Merchant rolling reserves remain assets; settlement transfers are not revenue.
Other debtors comprise merchant reserve GBP4.72, VAT control GBP266.18 and VAT pending payment GBP46 (2024: GBP11.35, GBP255.83 and GBP20), together with a Regus deposit of nil (2024: GBP680). Prepaid office services are GBP184 (2024: GBP340). Live testing receipts held total USD252/GBP187.14 (2024: USD187/GBP149.25). The comparative aggregate funding loans of GBP10,312 are included within other creditors; the confirmed 2025 FanForce balance is shown within amounts owed to group undertakings.
The company incurred a loss of GBP7,574.09 in 2025 and had net current liabilities of GBP15,549.30 at 31 December 2025 (2024 restated: GBP7,975.21). Continuing trading depends on financial support from FanForce Platforms Pty Ltd.
The director has confirmed that FanForce can provide sufficient support for the company to meet its liabilities for at least 12 months from approval of these accounts and will not demand repayment during that period. On this basis the directors consider the going-concern basis appropriate. No adjustments have been made that would be required if the company could not continue as a going concern.
At 31 December 2025 the total owed to FanForce Platforms Pty Ltd is GBP15,623.09, including the GBP640.20 Regus deposit originally funded by FanForce. No additional loan has been recognised for the deposit. Aggregate funding loans at 31 December 2024 are GBP10,312.00. In the absence of documented contractual rights to defer settlement beyond one year, funding balances are current liabilities. The support confirmation does not itself establish such a contractual right.
Creator Commerce Ltd is a private company limited by shares incorporated in England and Wales, registered number 14535085. Its registered office is Digital World Centre, 1 Lowry Plaza, Salford Quays, Manchester, M50 3UB. Sterling is the functional and presentation currency. The accounts use the historical cost basis.
Called-up and fully paid share capital is GBP1,000, comprising 1,000 ordinary shares of GBP1 each, at both 31 December 2025 and 31 December 2024.
Cash at bank and in hand at 31 December 2025 is GBP468.16: Virgin Money GBP390.26 and Yoursafe USD104.89 translated to GBP77.90. The restated 2024 total is GBP2,027.75: Virgin Money GBP1,992.15 and Yoursafe USD44.61 translated to GBP35.60. Current assets of GBP969.06 (2024: GBP3,334.93) comprise these cash balances and debtors/prepayments of GBP500.90 (2024: GBP1,307.18). No stocks or fixed assets are recognised.
No deferred tax asset has been recognised for losses because sufficient future taxable profits have not been established. The GBP375 statutory late-filing penalty recognised in 2025 has been excluded from deductible expenses in the draft tax computation.