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core:OtherReservesSubtotal 2022-03-31 01033260 core:RetainedEarningsAccumulatedLosses 2022-03-31 01033260 core:LandBuildings 2023-03-31 01033260 core:PlantMachinery 2023-03-31 01033260 core:Vehicles 2023-03-31 01033260 core:FurnitureFittings 2023-03-31 01033260 core:OfficeEquipment 2023-03-31 01033260 core:NetGoodwill 2023-03-31 01033260 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 01033260 core:ListedExchangeTraded 2023-03-31 01033260 core:UnlistedNon-exchangeTraded 2023-03-31 01033260 core:LandBuildings 2022-03-31 01033260 core:PlantMachinery 2022-03-31 01033260 core:Vehicles 2022-03-31 01033260 core:FurnitureFittings 2022-03-31 01033260 core:OfficeEquipment 2022-03-31 01033260 core:NetGoodwill 2022-03-31 01033260 core:IntangibleAssetsOtherThanGoodwill 2022-03-31 01033260 core:ListedExchangeTraded 2022-03-31 01033260 core:UnlistedNon-exchangeTraded 2022-03-31 01033260 core:LandBuildings 2022-04-01 2023-03-31 01033260 core:PlantMachinery 2022-04-01 2023-03-31 01033260 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2022-03-31 01033260 dpl:GroupUndertakings 2021-04-01 2022-03-31 01033260 dpl:ParticipatingInterests 2021-04-01 2022-03-31 01033260 dpl:GroupUndertakings core:ListedExchangeTraded 2021-04-01 2022-03-31 01033260 core:ListedExchangeTraded 2021-04-01 2022-03-31 01033260 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2021-04-01 2022-03-31 01033260 core:UnlistedNon-exchangeTraded 2021-04-01 2022-03-31 01033260 core:NetGoodwill 2023-03-31 01033260 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 01033260 core:LandBuildings 2023-03-31 01033260 core:PlantMachinery 2023-03-31 01033260 core:Vehicles 2023-03-31 01033260 core:FurnitureFittings 2023-03-31 01033260 core:OfficeEquipment 2023-03-31 01033260 core:AfterOneYear 2023-03-31 01033260 core:WithinOneYear 2023-03-31 01033260 core:ListedExchangeTraded 2023-03-31 01033260 core:UnlistedNon-exchangeTraded 2023-03-31 01033260 core:ShareCapital 2023-03-31 01033260 core:SharePremium 2023-03-31 01033260 core:RevaluationReserve 2023-03-31 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S H CURTIS AND SONS LIMITED

Registered Number
01033260
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

S H CURTIS AND SONS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors | Mr G H Curtis
| Mrs M E Curtis

Registered Address | 2 Hobson Court
| Penrith 40 Business Park
| Penrith
| CA11 9GQ

Registered Number | 01033260 (England and Wales)

S H CURTIS AND SONS LIMITED
Statement of Financial Position
31 March 2023

| Notes | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 5 |  |  | 942,446 |  |  |  | 825,000
|  |  |  | 942,446 |  |  |  | 825,000
Current assets |  |  |  |  |  |  |  |
Debtors | 7 | 878 |  |  |  | 461 |  |
Cash at bank and on hand |  | 124,521 |  |  |  | 252,497 |  |
|  | 125,399 |  |  |  | 252,958 |  |
Creditors amounts falling due within one year | 8 | (633,156) |  |  |  | (627,336) |  |
Net current assets (liabilities) |  |  |  | (507,757) |  |  |  | (374,378)
Total assets less current liabilities |  |  |  | 434,689 |  |  |  | 450,622
Provisions for liabilities | 9 |  |  | (36,900) |  |  |  | (36,747)
Net assets |  |  |  | 397,789 |  |  |  | 413,875
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 158,991 |  |  |  | 158,991
Profit and loss account |  |  |  | 238,698 |  |  |  | 254,784
Shareholders' funds |  |  |  | 397,789 |  |  |  | 413,875

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 12 September 2023, and are signed on its behalf by:
Mr G H Curtis Director Registered Company No. 01033260

S H CURTIS AND SONS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1. | Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | Basis of measurement used in financial statements
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

3. | Accounting policies
--- | ---

| Functional and presentation currency policy
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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.

| Investment property policy
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| Taxation policy
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax policy
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Foreign currency translation and operations policy
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Valuation of financial instruments policy
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

4. | Employee information
--- | ---

|  | 2023 |  | 2022
| Average number of employees during the year | 2 |  | 2

5. | Investment property
--- | ---
| The 2023 valuations were made by the directors, on an open market value for existing use basis.

|  | £
| Fair value at 01 April 22 | 825,000
| Additions | 117,446
| At 31 March 23 | 942,446

6. | Description of nature of transactions and balances with related parties
--- | ---
| During the year the company continued to borrow funds from the directors to Mr G H and Mrs M E Curtis. The directors charged the company gross interest in the sum of £22,500 (2022 £20,000). At the balance sheet date the company owed £453,245 (2022 - £454,098) to Mr G H and Mrs M E Curtis.

7. | Debtors
--- | ---

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Prepayments and accrued income | 878 |  | 461
| Total | 878 |  | 461

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8. | Creditors within one year
--- | ---

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 4,920 |  | 4,254
| Other creditors | 623,245 |  | 618,098
| Accrued liabilities and deferred income | 4,991 |  | 4,984
| Total | 633,156 |  | 627,336

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made.

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 36,900 |  | 36,747
| Total | 36,900 |  | 36,747