Registered number
13644780
Curley & Haines Limited
Filleted Accounts
31 December 2023
Curley & Haines Limited
Registered number: 13644780
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 4 12,500 18,750
Tangible assets 5 955 560
13,455 19,310
Current assets
Debtors 6 8,280 17,610
Cash at bank and in hand 32,444 14,996
40,724 32,606
Creditors: amounts falling due within one year 7 (12,186) (7,786)
Net current assets 28,538 24,820
Total assets less current liabilities 41,993 44,130
Creditors: amounts falling due after more than one year 8 (18,742) (41,122)
Net assets 23,251 3,008
Capital and reserves
Called up share capital 100 100
Profit and loss account 23,151 2,908
Shareholders' funds 23,251 3,008
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J P Curley H A Haines
Director
Approved by the board on 31 January 2024
Curley & Haines Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment over 5 years
Debtors
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, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 General
With effect from the 3rd of August 2023, the name of the company was changed from Corston & Haines Limited to Curley & Haines Limited.
3 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
4 Intangible fixed assets £
Goodwill:
Cost
At 1 January 2023 25,000
At 31 December 2023 25,000
Amortisation
At 1 January 2023 6,250
Provided during the year 6,250
At 31 December 2023 12,500
Net book value
At 31 December 2023 12,500
At 31 December 2022 18,750
Goodwill is being written off in equal annual instalments over its estimated economic life of 4 years.
5 Tangible fixed assets
Computer equipment
£
Cost
At 1 January 2023 698
Additions 672
At 31 December 2023 1,370
Depreciation
At 1 January 2023 138
Charge for the year 277
At 31 December 2023 415
Net book value
At 31 December 2023 955
At 31 December 2022 560
6 Debtors 2023 2022
£ £
Trade debtors 8,280 17,610
7 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 12,186 7,786
8 Creditors: amounts falling due after one year 2023 2022
£ £
Directors loan 18,742 41,122
9 Controlling party
The company is controlled by the directors.
10 Other information
Curley & Haines Limited is a private company limited by shares and incorporated in England. Its registered office is:
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
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