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REGISTERED NUMBER: 08547200 (England and Wales)












Unaudited Financial Statements for the Year Ended 31 May 2024

for

Cura Muneris Limited

Cura Muneris Limited (Registered number: 08547200)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cura Muneris Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: D Dimelow
Mrs J Dimelow





REGISTERED OFFICE: Lynnem House
1 Victoria Way
Burgess Hill
West Sussex
RH15 9NF





REGISTERED NUMBER: 08547200 (England and Wales)





ACCOUNTANTS: Price Green & Co
Lynnem House
1 Victoria Way
Burgess Hill
West Sussex
RH15 9NF

Cura Muneris Limited (Registered number: 08547200)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,579 20,715
17,579 20,715

CURRENT ASSETS
Debtors 6 61,938 122,445
Cash at bank and in hand 106,019 39,859
167,957 162,304
CREDITORS
Amounts falling due within one year 7 134,343 112,711
NET CURRENT ASSETS 33,614 49,593
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,193

70,308

CREDITORS
Amounts falling due after more than one
year

8

27,784

32,541
NET ASSETS 23,409 37,767

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 23,309 37,667
SHAREHOLDERS' FUNDS 23,409 37,767

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

Cura Muneris Limited (Registered number: 08547200)

Balance Sheet - continued
31 May 2024


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 5 August 2024 and were signed on its behalf by:





D Dimelow - Director


Cura Muneris Limited (Registered number: 08547200)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Cura Muneris Limited 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.

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.

Franchise & licences are being amortised evenly over their estimated useful life of nil years.

Intangible fixed assets
Amortisation is charged to the profit and loss account over its estimated life of ten years.

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 etc - 33% on reducing balance and 25% on reducing balance

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cura Muneris Limited (Registered number: 08547200)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 66 (2023 - 65 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
& licences
£   
COST
At 1 June 2023
and 31 May 2024 33,350
AMORTISATION
At 1 June 2023
and 31 May 2024 33,350
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 10,386 36,354 18,210 64,950
Additions 546 5,995 937 7,478
Disposals - (14,920 ) (5,412 ) (20,332 )
At 31 May 2024 10,932 27,429 13,735 52,096
DEPRECIATION
At 1 June 2023 7,935 20,860 15,440 44,235
Charge for year 750 4,382 1,079 6,211
Eliminated on disposal - (10,958 ) (4,971 ) (15,929 )
At 31 May 2024 8,685 14,284 11,548 34,517
NET BOOK VALUE
At 31 May 2024 2,247 13,145 2,187 17,579
At 31 May 2023 2,451 15,494 2,770 20,715

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 31,683 90,165
Other debtors 30,255 32,280
61,938 122,445

Cura Muneris Limited (Registered number: 08547200)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 5,557 6,508
Trade creditors 629 1,111
Taxation and social security 85,354 62,422
Other creditors 42,803 42,670
134,343 112,711

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 27,784 32,541

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £186,000 (2023 - £146,000) were paid to the directors .

The company was controlled throughout the year by its directors.

Included in other creditors is £286 (2023 - £8,067- Debtor) which is owed to the director by the company.