CREATIVE FRICTION LTD

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

Registered number: 10578393

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		654		871

			654		871
CURRENT ASSETS
Cash at bank and in hand		159		1,134

		159		1,134
Creditors: Amounts Falling Due Within One Year		(20,273 )		(15,588 )

NET CURRENT ASSETS (LIABILITIES)			(20,114 )		(14,454 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(19,460 )		(13,583 )

NET LIABILITIES			(19,460 )		(13,583 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(19,560 )		(13,683 )

SHAREHOLDERS' FUNDS			(19,460)		(13,583)

Page 1

Page 2

CREATIVE FRICTION LTD

Abridged 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Dr Tuukka Toivonen

Director

28/10/2026

The notes on page 3 form part of these financial statements.

1. General Information

CREATIVE FRICTION LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10578393 . The registered office is 167 Turners Hill, Cheshunt, Hertfordshire, EN8 9BH.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Total
	£
Cost
As at 1 February 2025	2,597

As at 31 January 2026	2,597

Depreciation
As at 1 February 2025	1,726
Provided during the period	217

As at 31 January 2026	1,943

Net Book Value
As at 31 January 2026	654

As at 1 February 2025	871

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100