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REGISTERED NUMBER: 12270956 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

C. CURTIS BUILDING LTD

C. CURTIS BUILDING LTD (REGISTERED NUMBER: 12270956)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C. CURTIS BUILDING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: C J Curtis
Mrs F E Curtis
R H Armstrong





REGISTERED OFFICE: Unit 5 Wyndham Business Park
Midhurst
West Sussex
GU29 9RN





REGISTERED NUMBER: 12270956 (England and Wales)





ACCOUNTANTS: A D Accounting Ltd
19 Prices Lane
Reigate
Surrey
RH2 8BA

C. CURTIS BUILDING LTD (REGISTERED NUMBER: 12270956)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 60,000 120,000
Tangible assets 5 74,207 91,383
134,207 211,383

CURRENT ASSETS
Stocks 87,927 -
Debtors 6 22,240 14,573
Cash at bank 619,545 654,645
729,712 669,218
CREDITORS
Amounts falling due within one year 7 463,062 413,487
NET CURRENT ASSETS 266,650 255,731
TOTAL ASSETS LESS CURRENT LIABILITIES 400,857 467,114

PROVISIONS FOR LIABILITIES 18,552 22,846
NET ASSETS 382,305 444,268

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 382,205 444,168
382,305 444,268

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

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

C. CURTIS BUILDING LTD (REGISTERED NUMBER: 12270956)

BALANCE SHEET - continued
31 DECEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2024 and were signed on its behalf by:





C J Curtis - Director


C. CURTIS BUILDING LTD (REGISTERED NUMBER: 12270956)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

C. Curtis Building Ltd 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 2020, is being amortised evenly over its estimated useful life of five 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.
Plant and machinery - 25% on cost
Office equipment - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

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 Income Statement, 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 balance sheet date.


C. CURTIS BUILDING LTD (REGISTERED NUMBER: 12270956)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 300,000
AMORTISATION
At 1 January 2023 180,000
Amortisation for year 60,000
At 31 December 2023 240,000
NET BOOK VALUE
At 31 December 2023 60,000
At 31 December 2022 120,000

C. CURTIS BUILDING LTD (REGISTERED NUMBER: 12270956)

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

5. TANGIBLE FIXED ASSETS
Plant and Office Motor Computer
machinery equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 24,333 941 143,197 7,602 176,073
Additions 10,694 776 19,500 1,291 32,261
Disposals - - (17,505 ) - (17,505 )
At 31 December 2023 35,027 1,717 145,192 8,893 190,829
DEPRECIATION
At 1 January 2023 8,686 404 72,532 3,068 84,690
Charge for year 7,689 259 34,049 2,179 44,176
Eliminated on disposal - - (12,244 ) - (12,244 )
At 31 December 2023 16,375 663 94,337 5,247 116,622
NET BOOK VALUE
At 31 December 2023 18,652 1,054 50,855 3,646 74,207
At 31 December 2022 15,647 537 70,665 4,534 91,383

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 4,000 403
Other debtors 18,240 14,170
22,240 14,573

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 50,688 43,246
Taxation and social security 195,852 204,144
Other creditors 216,522 166,097
463,062 413,487