REGISTERED NUMBER: 02926160 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Creative Play (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

J R Harris

T W Harris

T W Biggs

L Esser

Secretary:

J R Harris

Registered office:

Units 3A-3C Tilston Court

Borders Industrial Park

River Lane, Saltney

Chester

CH4 8RJ

Registered number:

02926160 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

553,050

697,007

Investments

6

408,273

408,273

961,323

1,105,280

Current assets

Stocks

166,944

199,495

Debtors

7

1,442,299

963,794

Cash at bank and in hand

401,941

641,866

2,011,184

1,805,155

Creditors

Amounts falling due within one year

8

1,816,707

1,695,158

Net current assets

194,477

109,997

Total assets less current liabilities

1,155,800

1,215,277

Creditors

Amounts falling due after more than one year

9

77,167

136,365

Net assets

1,078,633

1,078,912

Capital and reserves

Called up share capital

12

2,004

2,005

Capital redemption reserve

3

2

Retained earnings

1,076,626

1,076,905

Shareholders' funds

1,078,633

1,078,912

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 26 October 2026 and were signed on its behalf by:

L Esser - Director

1.	Statutory information

Creative Play (UK) 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Profit is recognised on long-term contracts if the final outcome can be assessed with reasonable certainty, by including in the profit and loss account turnover and related costs as contract activity advances.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs are amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Leasehold property

-

10% on cost

Plant and machinery

-

10% on cost

Office equipment

-

25% on cost

Motor vehicles

-

25% reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 50 (2025 - 53 ) .

4.	Intangible fixed assets

Website

£

Cost

At 1 June 2025

and 31 May 2026

18,045

Amortisation

At 1 June 2025

and 31 May 2026

18,045

Net book value

At 31 May 2026

-

At 31 May 2025

-

5.	Tangible fixed assets

Leasehold

Plant and

Office

Motor

property

machinery

equipment

vehicles

Totals

£

£

£

£

£

Cost

At 1 June 2025

295,770

421,397

222,767

509,854

1,449,788

Disposals

-

-

-

(73,426

)

(73,426

)

At 31 May 2026

295,770

421,397

222,767

436,428

1,376,362

Depreciation

At 1 June 2025

78,836

213,074

174,349

286,522

752,781

Charge for year

29,360

26,140

17,419

51,360

124,279

Eliminated on disposal

-

-

-

(53,748

)

(53,748

)

At 31 May 2026

108,196

239,214

191,768

284,134

823,312

Net book value

At 31 May 2026

187,574

182,183

30,999

152,294

553,050

At 31 May 2025

216,934

208,323

48,418

223,332

697,007

6.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 June 2025

and 31 May 2026

408,273

Net book value

At 31 May 2026

408,273

At 31 May 2025

408,273

7.

Debtors: amounts falling due within one year

31/5/26

31/5/25

£

£

Trade debtors

607,553

404,056

Amounts recoverable on contracts

497,546

317,430

Other debtors

337,200

242,308

1,442,299

963,794

8.

Creditors: amounts falling due within one year

31/5/26

31/5/25

£

£

Bank loans and overdrafts

-

60,000

Hire purchase contracts

59,198

69,756

Trade creditors

576,204

511,032

Amounts owed to group undertakings

403,898

403,898

Taxation and social security

252,171

220,980

Other creditors

525,236

429,492

1,816,707

1,695,158

9.

Creditors: amounts falling due after more than one year

31/5/26

31/5/25

£

£

Hire purchase contracts

77,167

136,365

10.	Secured debts

The following secured debts are included within creditors:

31/5/26

31/5/25

£

£

Bank loans

-

60,000

Hire purchase contracts

136,365

206,121

136,365

266,121

Hire purchase liabilities are secured on the underlying asset.

Bank loans are secured by way of debenture.

11.	Deferred tax

£

Balance at 1 June 2025

(62,410

)

Charge to Income Statement during year

11,253

Balance at 31 May 2026

(51,157

)

12.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/5/26

31/5/25

value:

£

£

2,000

Ordinary

£1

2,000

2,000

4

B Ordinary

£1

4

5

2,004

2,005

On 10 September 2025, one of the B Ordinary shares of £1 was repurchased by the company and immediately cancelled.

13.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31/5/26

31/5/25

£

£

J R Harris

Balance outstanding at start of year

-

11,159

Amounts advanced

5,435

5,021

Amounts repaid

(4,627

)

(16,180

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

808

-

The maximum overdrawn balance in the year was £2,354. Advances to directors are interest free, unsecured and repayable on demand.

14.	Related party disclosures

15.	Operating lease commitments

At 31 May 2026 total commitments over the remaining term of existing operating leases totalled £581,342 (2025: £652,926), of which £151,122 (2025: £156,549) is due within one year.