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
Curian Holdings Limited
Company Information
for the year ended 31 December 2023
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
Curian Holdings Limited
Statement of financial position
as at 31 December 2023
Cash at bank and in hand
219,369
113,430
Creditors: amounts falling due within one year
(4,960)
(4,260)
Net current assets
226,959
119,170
Net assets
229,534
121,745
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
Curian Holdings Limited
Notes to the Accounts
for the year ended 31 December 2023
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.
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 accounts are presented in £ sterling.
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 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.
Curian Holdings Limited
Notes to the Accounts
for the year ended 31 December 2023
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
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
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).