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Company Registration No. 09130204 (England and Wales)
Curian Holdings Limited Unaudited accounts for the year ended 31 December 2023
Curian Holdings Limited Unaudited accounts Contents
Page
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Curian Holdings Limited Company Information for the year ended 31 December 2023
Director
I Curbishley
Company Number
09130204 (England and Wales)
Registered Office
6-11 Riley Street Willenhall West Midlands WV13 1RH
Accountants
Reconcile Accountants 59 Nicholas Road Streetly Sutton Coldfield West Midlands B74 3QR
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Curian Holdings Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
2,575 
2,575 
Current assets
Debtors
12,550 
10,000 
Cash at bank and in hand
219,369 
113,430 
231,919 
123,430 
Creditors: amounts falling due within one year
(4,960)
(4,260)
Net current assets
226,959 
119,170 
Net assets
229,534 
121,745 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
229,533 
121,744 
Shareholders' funds
229,534 
121,745 
For the year ending 31 December 2023 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 8 March 2024 and were signed on its behalf by
I Curbishley Director Company Registration No. 09130204
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Curian Holdings Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Curian Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 09130204. The registered office is 6-11 Riley Street, Willenhall, West Midlands, WV13 1RH.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
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.
Investments
Investments in subsidiary undertakings are initially recognised at fair value which is normally the transaction price. At each balance sheet date the investments are reviewed for any indication of impairment. If such indication exists then where the carrying amount exceeds its estimated recoverable amount, an impairment loss is recognised in the profit & loss account.
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Curian Holdings Limited Notes to the Accounts for the year ended 31 December 2023
Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. Provisions Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. Debtors and creditors receivable/payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Cash and cash equivalents Cash comprises cash in hand and demand deposits. Cash equivalents are short-term,highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with an insignificant risk of change in value.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2023
2,575 
Valuation at 31 December 2023
2,575 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
12,550 
10,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Amounts owed to group undertakings and other participating interests
4,210 
3,510 
Accruals
750 
750 
4,960 
4,260 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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