Company Registration No. 10704912 (England and Wales)
Distortion Creative Group Limited
Unaudited accounts
for the year ended 30 April 2026
Distortion Creative Group Limited
Unaudited accounts
Contents
Distortion Creative Group Limited
Company Information
for the year ended 30 April 2026
Directors
Jonathan Andrew Bridgen
Steven Martin Garratt
Robert Anthony King
Company Number
10704912 (England and Wales)
Registered Office
Studio Giggle
Unit 1.16
Paintworks, Arnos Vale
Bristol
Avon
BS4 3EH
England
Distortion Creative Group Limited
Statement of financial position
as at 30 April 2026
Intangible assets
43,283
64,925
Tangible assets
47,623
72,645
Cash at bank and in hand
9,409
997
Creditors: amounts falling due within one year
(1,658,288)
(609,505)
Net current assets/(liabilities)
111,957
(18,272)
Total assets less current liabilities
202,863
119,298
Creditors: amounts falling due after more than one year
(160,593)
(261,760)
Provisions for liabilities
Deferred tax
(11,906)
(13,802)
Net assets/(liabilities)
30,364
(156,264)
Called up share capital
100
100
Profit and loss account
30,264
(156,364)
Shareholders' funds
30,364
(156,264)
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by
Jonathan Andrew Bridgen
Director
Company Registration No. 10704912
Distortion Creative Group Limited
Notes to the Accounts
for the year ended 30 April 2026
Distortion Creative Group Limited is a private company, limited by shares, registered in England and Wales, registration number 10704912. The registered office is Studio Giggle, Unit 1.16, Paintworks, Arnos Vale, Bristol, Avon, BS4 3EH, 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 directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.
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.
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Intellectual property - 20% straight line
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:
Plant and machinery 25%, 33.33% straight line and 25% Reducing balance
Motor vehicles 25% straight line
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
Distortion Creative Group Limited
Notes to the Accounts
for the year ended 30 April 2026
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated
using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred
tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset
concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
The accounts are presented in £ sterling.
Distortion Creative Group Limited
Notes to the Accounts
for the year ended 30 April 2026
4
Intangible fixed assets
Goodwill
Other
Total
At 1 May 2025
29,921
108,209
138,130
At 30 April 2026
29,921
108,209
138,130
At 1 May 2025
29,921
43,284
73,205
Charge for the year
-
21,642
21,642
At 30 April 2026
29,921
64,926
94,847
At 30 April 2026
-
43,283
43,283
At 30 April 2025
-
64,925
64,925
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 May 2025
331,161
1,530
332,691
At 30 April 2026
345,043
1,530
346,573
At 1 May 2025
258,516
1,530
260,046
Charge for the year
38,904
-
38,904
At 30 April 2026
297,420
1,530
298,950
At 30 April 2026
47,623
-
47,623
At 30 April 2025
72,645
-
72,645
Amounts falling due within one year
Accrued income and prepayments
86,078
100,212
Other debtors
571,638
490,024
Distortion Creative Group Limited
Notes to the Accounts
for the year ended 30 April 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
133,098
26,956
Trade creditors
111,142
310,808
Taxes and social security
174,130
140,297
Other creditors
17,180
38,979
Loans from directors
23,801
65,372
8
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
160,593
261,760
9
Operating lease commitments
2026
2025
At 30 April 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
29,723
48,366
Later than one year and not later than five years
-
11,058
Included within debtors are loans made to directors. The loans are interest free and repayable on demand. The balance as at 30th April 2026 was £100,896 (2025 £95,644)
11
Average number of employees
During the year the average number of employees was 14 (2025: 17).