Company Registration No. 11173418 (England and Wales)
Gammaray Creative Limited
Unaudited accounts
for the year ended 31 January 2026
Gammaray Creative Limited
Unaudited accounts
Contents
Gammaray Creative Limited
Company Information
for the year ended 31 January 2026
Company Number
11173418 (England and Wales)
Registered Office
210 Austin Crescent
Plymouth
Devon
PL6 5QT
England
Accountants
PBS Accounting Limited
11 Longmeadow Close
Plympton
Plymouth
Devon
PL7 4JG
Gammaray Creative Limited
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
3,773
5,592
Creditors: amounts falling due within one year
(10,242)
(9,065)
Net current (liabilities)/assets
(118)
223
Total assets less current liabilities
555
1,122
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
426
950
Shareholders' funds
427
951
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2026 and were signed on its behalf by
Troy Woodhouse
Director
Company Registration No. 11173418
Gammaray Creative Limited
Notes to the Accounts
for the year ended 31 January 2026
Gammaray Creative Limited is a private company, limited by shares, registered in England and Wales, registration number 11173418. The registered office is 210 Austin Crescent, Plymouth, Devon, PL6 5QT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Gammaray Creative Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 February 2025
1,261
2,719
3,980
At 31 January 2026
1,261
2,719
3,980
At 1 February 2025
795
2,286
3,081
Charge for the year
117
109
226
At 31 January 2026
912
2,395
3,307
At 31 January 2026
349
324
673
At 31 January 2025
466
433
899
Amounts falling due within one year
Accrued income and prepayments
238
483
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
4,859
2,203
Loans from directors
4,409
5,953
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).