2023-04-012024-03-312024-03-31false02411566CURLYWIRL 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CURLYWIRL LIMITED

Registered Number
02411566
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

CURLYWIRL LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

MOORE, Kevin Frederick
MOORE, Liam

Company Secretary

MOORE, Liam

Registered Address

38/42 Holbrook Lane
Via Kingswood Close, Holbrooks
Coventry
CV6 4AB

Registered Number

02411566 (England and Wales)
CURLYWIRL LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3258,500266,192
258,500266,192
Current assets
Stocks6,0005,000
Debtors45,4166,690
Cash at bank and on hand70,51555,583
81,93167,273
Creditors amounts falling due within one year5(152,958)(116,172)
Net current assets (liabilities)(71,027)(48,899)
Total assets less current liabilities187,473217,293
Creditors amounts falling due after one year6(13,606)(69,915)
Provisions for liabilities(5,940)(6,600)
Net assets167,927140,778
Capital and reserves
Called up share capital1,0001,000
Profit and loss account166,927139,778
Shareholders' funds167,927140,778
The financial statements were approved and authorised for issue by the Board of Directors on 9 August 2024, and are signed on its behalf by:
MOORE, Kevin Frederick
Director
Registered Company No. 02411566
CURLYWIRL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year99
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23367,683
At 31 March 24367,683
Depreciation and impairment
At 01 April 23101,491
Charge for year7,692
At 31 March 24109,183
Net book value
At 31 March 24258,500
At 31 March 23266,192
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,4166,690
Total5,4166,690
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables40,10140,318
Bank borrowings and overdrafts53,05513,040
Taxation and social security41,51225,334
Finance lease and HP contracts3,5243,582
Other creditors13,22632,358
Accrued liabilities and deferred income1,5401,540
Total152,958116,172
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,52260,590
Other creditors6,0849,325
Total13,60669,915
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts6,0859,324