2023-01-012023-12-312023-12-31false11701005THE CURVE A.I. LTD2024-05-2962020iso4217:GBPxbrli:pure117010052023-01-01117010052023-12-31117010052023-01-012023-12-31117010052022-01-01117010052022-12-31117010052022-01-012022-12-3111701005bus:SmallEntities2023-01-012023-12-3111701005bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3111701005bus:FullAccounts2023-01-012023-12-3111701005bus:PrivateLimitedCompanyLtd2023-01-012023-12-3111701005core:WithinOneYear2023-12-3111701005core:AfterOneYear2023-12-3111701005core:WithinOneYear2022-12-3111701005core:AfterOneYear2022-12-3111701005core:ShareCapital2023-12-3111701005core:SharePremium2023-12-3111701005core:RevaluationReserve2023-12-3111701005core:OtherReservesSubtotal2023-12-3111701005core:RetainedEarningsAccumulatedLosses2023-12-3111701005core:ShareCapital2022-12-3111701005core:SharePremium2022-12-3111701005core:RevaluationReserve2022-12-3111701005core:OtherReservesSubtotal2022-12-3111701005core:RetainedEarningsAccumulatedLosses2022-12-3111701005core:LandBuildings2023-12-3111701005core:PlantMachinery2023-12-3111701005core:Vehicles2023-12-3111701005core:FurnitureFittings2023-12-3111701005core:OfficeEquipment2023-12-3111701005core:NetGoodwill2023-12-3111701005core:IntangibleAssetsOtherThanGoodwill2023-12-3111701005core:ListedExchangeTraded2023-12-3111701005core:UnlistedNon-exchangeTraded2023-12-3111701005core:LandBuildings2022-12-3111701005core:PlantMachinery2022-12-3111701005core:Vehicles2022-12-3111701005core:FurnitureFittings2022-12-3111701005core:OfficeEquipment2022-12-3111701005core:NetGoodwill2022-12-3111701005core:IntangibleAssetsOtherThanGoodwill2022-12-3111701005core:ListedExchangeTraded2022-12-3111701005core:UnlistedNon-exchangeTraded2022-12-3111701005core:LandBuildings2023-01-012023-12-3111701005core:PlantMachinery2023-01-012023-12-3111701005core:Vehicles2023-01-012023-12-3111701005core:FurnitureFittings2023-01-012023-12-3111701005core:OfficeEquipment2023-01-012023-12-3111701005core:NetGoodwill2023-01-012023-12-3111701005core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111701005core:ListedExchangeTraded2023-01-012023-12-3111701005core:UnlistedNon-exchangeTraded2023-01-012023-12-3111701005core:MoreThanFiveYears2023-01-012023-12-3111701005core:Non-currentFinancialInstruments2023-12-3111701005core:Non-currentFinancialInstruments2022-12-3111701005dpl:CostSales2023-01-012023-12-3111701005dpl:DistributionCosts2023-01-012023-12-3111701005core:LandBuildings2023-01-012023-12-3111701005core:PlantMachinery2023-01-012023-12-3111701005core:Vehicles2023-01-012023-12-3111701005core:FurnitureFittings2023-01-012023-12-3111701005core:OfficeEquipment2023-01-012023-12-3111701005dpl:AdministrativeExpenses2023-01-012023-12-3111701005core:NetGoodwill2023-01-012023-12-3111701005core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111701005dpl:GroupUndertakings2023-01-012023-12-3111701005dpl:ParticipatingInterests2023-01-012023-12-3111701005dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3111701005core:ListedExchangeTraded2023-01-012023-12-3111701005dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3111701005core:UnlistedNon-exchangeTraded2023-01-012023-12-3111701005dpl:CostSales2022-01-012022-12-3111701005dpl:DistributionCosts2022-01-012022-12-3111701005core:LandBuildings2022-01-012022-12-3111701005core:PlantMachinery2022-01-012022-12-3111701005core:Vehicles2022-01-012022-12-3111701005core:FurnitureFittings2022-01-012022-12-3111701005core:OfficeEquipment2022-01-012022-12-3111701005dpl:AdministrativeExpenses2022-01-012022-12-3111701005core:NetGoodwill2022-01-012022-12-3111701005core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111701005dpl:GroupUndertakings2022-01-012022-12-3111701005dpl:ParticipatingInterests2022-01-012022-12-3111701005dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111701005core:ListedExchangeTraded2022-01-012022-12-3111701005dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111701005core:UnlistedNon-exchangeTraded2022-01-012022-12-3111701005core:NetGoodwill2023-12-3111701005core:IntangibleAssetsOtherThanGoodwill2023-12-3111701005core:LandBuildings2023-12-3111701005core:PlantMachinery2023-12-3111701005core:Vehicles2023-12-3111701005core:FurnitureFittings2023-12-3111701005core:OfficeEquipment2023-12-3111701005core:AfterOneYear2023-12-3111701005core:WithinOneYear2023-12-3111701005core:ListedExchangeTraded2023-12-3111701005core:UnlistedNon-exchangeTraded2023-12-3111701005core:ShareCapital2023-12-3111701005core:SharePremium2023-12-3111701005core:RevaluationReserve2023-12-3111701005core:OtherReservesSubtotal2023-12-3111701005core:RetainedEarningsAccumulatedLosses2023-12-3111701005core:NetGoodwill2022-12-3111701005core:IntangibleAssetsOtherThanGoodwill2022-12-3111701005core:LandBuildings2022-12-3111701005core:PlantMachinery2022-12-3111701005core:Vehicles2022-12-3111701005core:FurnitureFittings2022-12-3111701005core:OfficeEquipment2022-12-3111701005core:AfterOneYear2022-12-3111701005core:WithinOneYear2022-12-3111701005core:ListedExchangeTraded2022-12-3111701005core:UnlistedNon-exchangeTraded2022-12-3111701005core:ShareCapital2022-12-3111701005core:SharePremium2022-12-3111701005core:RevaluationReserve2022-12-3111701005core:OtherReservesSubtotal2022-12-3111701005core:RetainedEarningsAccumulatedLosses2022-12-3111701005core:NetGoodwill2022-01-0111701005core:IntangibleAssetsOtherThanGoodwill2022-01-0111701005core:LandBuildings2022-01-0111701005core:PlantMachinery2022-01-0111701005core:Vehicles2022-01-0111701005core:FurnitureFittings2022-01-0111701005core:OfficeEquipment2022-01-0111701005core:AfterOneYear2022-01-0111701005core:WithinOneYear2022-01-0111701005core:ListedExchangeTraded2022-01-0111701005core:UnlistedNon-exchangeTraded2022-01-0111701005core:ShareCapital2022-01-0111701005core:SharePremium2022-01-0111701005core:RevaluationReserve2022-01-0111701005core:OtherReservesSubtotal2022-01-0111701005core:RetainedEarningsAccumulatedLosses2022-01-0111701005core:AfterOneYear2023-01-012023-12-3111701005core:WithinOneYear2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3111701005core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3111701005core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3111701005core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3111701005core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3111701005core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3111701005core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3111701005core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3111701005core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3111701005core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3111701005core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3111701005core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3111701005core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3111701005core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3111701005core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3111701005core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3111701005core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3111701005core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3111701005core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3111701005bus:Director12023-01-012023-12-3111701005bus:Director22023-01-012023-12-31

THE CURVE A.I. LTD

Registered Number
11701005
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

THE CURVE A.I. LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

CURTIS, Ben
SCOTT, Daniel Ronald

Registered Address

1st Floor 11 Freeport Office Village
Century Drive
Braintree
CM77 8YG

Registered Number

11701005 (England and Wales)
THE CURVE A.I. LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets39,77924,546
Tangible assets41,1361,790
10,91526,336
Current assets
Debtors5128,57486,346
Cash at bank and on hand41,34237,778
169,916124,124
Creditors amounts falling due within one year6(76,271)(76,180)
Net current assets (liabilities)93,64547,944
Total assets less current liabilities104,56074,280
Creditors amounts falling due after one year7(30,155)(45,296)
Provisions for liabilities8(250)(394)
Net assets74,15528,590
Capital and reserves
Called up share capital22
Profit and loss account74,15328,588
Shareholders' funds74,15528,590
The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2024, and are signed on its behalf by:
SCOTT, Daniel Ronald
Director
Registered Company No. 11701005
THE CURVE A.I. LTD
Notes to the Financial Statements
for the year ended 31 December 2023

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Intangible assets
Intangible assets are software development stated in the statement of financial position at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. They are being amortised over their estimated useful life of 5 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 January 2373,83373,833
At 31 December 2373,83373,833
Amortisation and impairment
At 01 January 2349,28749,287
Charge for year14,76714,767
At 31 December 2364,05464,054
Net book value
At 31 December 239,7799,779
At 31 December 2224,54624,546
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 235,4145,414
Additions484484
Disposals(250)(250)
At 31 December 235,6485,648
Depreciation and impairment
At 01 January 233,6243,624
Charge for year895895
On disposals(7)(7)
At 31 December 234,5124,512
Net book value
At 31 December 231,1361,136
At 31 December 221,7901,790
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables35,40037,032
Other debtors92,94949,089
Prepayments and accrued income225225
Total128,57486,346
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,74012,652
Bank borrowings and overdrafts10,1419,891
Taxation and social security46,17044,886
Other creditors-7,500
Accrued liabilities and deferred income18,2201,251
Total76,27176,180
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts20,15530,296
Other creditors10,00015,000
Total30,15545,296
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)250394
Total250394
9.Directors advances, credits and guarantees
During the year advances and credits were made to directors. Interest is charged on debit balances at 2%.and 2.25% after 06/04/2023 Advances £77,814 (2022 £54,268) credits £56,128 (2022 £48,048), year end balance £23,016 (2022 £1,330). Advances £79,337 (2022 £53,779) credits £57,163 (2022 £47,850), year end balance £69,933 (2022 £47,759).