REGISTERED NUMBER: 08859320 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Create Architecture Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Arthur

Mrs E J Kipling

C Kipling

SECRETARY:

Mrs E J Kipling

REGISTERED OFFICE:

1st Floor, Map House

3 George Stephenson Court

Preston Farm

Stockton-on-Tees

TS18 3TG

REGISTERED NUMBER:

08859320 (England and Wales)

ACCOUNTANTS:

Milner Smeaton

Chartered Accountants and Chartered Tax Advisers

Viking House

Falcon Court

Preston Farm

Stockton-on-Tees

TS18 3TS

FIXED ASSETS

Tangible assets

4

1,900

2,393

CURRENT ASSETS

Stocks

130,000

70,000

Debtors

5

338,638

340,006

Cash at bank

60,811

128,881

529,449

538,887

CREDITORS

Amounts falling due within one year

6

273,910

234,701

NET CURRENT ASSETS

255,539

304,186

TOTAL ASSETS LESS CURRENT LIABILITIES

257,439

306,579

CREDITORS

Amounts falling due after more than one year

7

(175,996

)

(212,786

)

PROVISIONS FOR LIABILITIES

(475

)

(380

)

NET ASSETS

80,968

93,413

CAPITAL AND RESERVES

Called up share capital

120

120

Share premium

39,975

39,975

Retained earnings

40,873

53,318

80,968

93,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 23 October 2026 and were signed on its behalf by:

C Kipling - Director

1.	STATUTORY INFORMATION

Create Architecture Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

7,643

DEPRECIATION

At 1 February 2025

5,250

Charge for year

493

At 31 January 2026

5,743

NET BOOK VALUE

At 31 January 2026

1,900

At 31 January 2025

2,393

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

126,299

135,698

Amounts owed by group undertakings

5

5

Other debtors

212,334

204,303

338,638

340,006

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

36,750

34,013

Trade creditors

38,267

26,451

Amounts owed to group undertakings

1,637

237

Taxation and social security

164,362

165,068

Other creditors

32,894

8,932

273,910

234,701

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

175,996

212,786

8.	OTHER FINANCIAL COMMITMENTS

At the year end the company has operating lease commitments of £47,040 (2025: £14,310).