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REGISTERED NUMBER: 06048956 (England and Wales)















CURTIS LEGAL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023






CURTIS LEGAL LIMITED (REGISTERED NUMBER: 06048956)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CURTIS LEGAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTORS: Mr S Jenkins
Mrs R M Jenkins





REGISTERED OFFICE: The Alder Suite
Mamhilad House
Torfaen
Gwent
NP4 0HZ





REGISTERED NUMBER: 06048956 (England and Wales)





ACCOUNTANTS: Carston Chartered Accountants
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

CURTIS LEGAL LIMITED (REGISTERED NUMBER: 06048956)

STATEMENT OF FINANCIAL POSITION
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 113,547 32,832
Investments 6 60,368 80,491
173,915 113,323

CURRENT ASSETS
Stocks 40,600 40,600
Debtors 7 321,005 379,893
Cash at bank 94,296 100,250
455,901 520,743
CREDITORS
Amounts falling due within one year 8 168,016 137,396
NET CURRENT ASSETS 287,885 383,347
TOTAL ASSETS LESS CURRENT LIABILITIES 461,800 496,670

CREDITORS
Amounts falling due after more than one
year

9

66,240

-
NET ASSETS 395,560 496,670

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Retained earnings 394,560 495,670
SHAREHOLDERS' FUNDS 395,560 496,670

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 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.

CURTIS LEGAL LIMITED (REGISTERED NUMBER: 06048956)

STATEMENT OF FINANCIAL POSITION - continued
31ST MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd October 2023 and were signed on its behalf by:





Mr S Jenkins - Director


CURTIS LEGAL LIMITED (REGISTERED NUMBER: 06048956)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023


1. STATUTORY INFORMATION

Curtis Legal 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 15% straight line on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% straight line on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

CURTIS LEGAL LIMITED (REGISTERED NUMBER: 06048956)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2022
and 31st March 2023 750,000
AMORTISATION
At 1st April 2022
and 31st March 2023 750,000
NET BOOK VALUE
At 31st March 2023 -
At 31st March 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2022 32,256 12,252 - 47,509 92,017
Additions - - 86,465 - 86,465
At 31st March 2023 32,256 12,252 86,465 47,509 178,482
DEPRECIATION
At 1st April 2022 - 11,676 - 47,509 59,185
Charge for year - 346 5,404 - 5,750
At 31st March 2023 - 12,022 5,404 47,509 64,935
NET BOOK VALUE
At 31st March 2023 32,256 230 81,061 - 113,547
At 31st March 2022 32,256 576 - - 32,832

CURTIS LEGAL LIMITED (REGISTERED NUMBER: 06048956)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 86,465
At 31st March 2023 86,465
DEPRECIATION
Charge for year 5,404
At 31st March 2023 5,404
NET BOOK VALUE
At 31st March 2023 81,061

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st April 2022
and 31st March 2023 597,764
PROVISIONS
At 1st April 2022 517,273

Impairments 20,123
At 31st March 2023 537,396
NET BOOK VALUE
At 31st March 2023 60,368
At 31st March 2022 80,491

The fixed asset investment is in relation to We Pay Funeral Fees Limited. The reserves balance of the investment at the year end is £XXX (2022 £31,843).

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 304,362 354,306
Other debtors 16,643 25,587
321,005 379,893

CURTIS LEGAL LIMITED (REGISTERED NUMBER: 06048956)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 7,579 -
Trade creditors 663 42,856
Taxation and social security 22,664 14,380
Other creditors 137,110 80,160
168,016 137,396

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 66,240 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000