Fresh Start Creative Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07758471 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

FRESH START CREATIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R D Andrews

REGISTERED OFFICE:

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

REGISTERED NUMBER:

07758471 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

CURRENT ASSETS

Debtors

5

11,334

24,145

Cash at bank

15,571

16,962

26,905

41,107

CREDITORS

Amounts falling due within one year

6

15,461

23,708

NET CURRENT ASSETS

11,444

17,399

TOTAL ASSETS LESS CURRENT
LIABILITIES

11,444

17,399

CREDITORS

Amounts falling due after more than one
year

7

-

1,061

NET ASSETS

11,444

16,338

CAPITAL AND RESERVES

Called up share capital

1,200

Retained earnings

10,244

15,138

11,444

16,338

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 director acknowledges his 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 and authorised for issue by the director and authorised for issue on 28 October 2026 and were signed by:

Mr R D Andrews - Director

1.	STATUTORY INFORMATION

Fresh Start Creative Limited 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.

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.

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 1 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

2,996

DEPRECIATION

At 1 February 2025

and 31 January 2026

2,996

NET BOOK VALUE

At 31 January 2026

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

4,956

4,264

Directors' current accounts

-

18,350

Prepayments and accrued income

6,378

1,531

11,334

24,145

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts (see note 8)

1,061

3,126

Trade creditors

314

1,004

Tax

9,858

16,104

VAT

2,052

1,425

Other creditors

1,169

Directors' current accounts

157

-

Accrued expenses

850

880

15,461

23,708

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Bank loans (see note 8)

-

1,061

8.

LOANS

An analysis of the maturity of loans is given below:

31.1.26

31.1.25

£

Amounts falling due within one year or on demand:

Bank loans

1,061

3,126

31.1.26

31.1.25

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,061

The loan balance represents a bounceback loan.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the amount owed to the director by the company was £158 (31.1.25 owed by the directors to the company £18,350).

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R D Andrews.