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Registration number: SC377549

Curran and Curran Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2023

 

Curran and Curran Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Curran and Curran Limited

Company Information

Directors

Mr B B Curran

Mrs S B Curran

Company secretary

Mrs S B Curran

Registered office

 

Davidde
Gavieside
West Calder
West Lothian
EH55 8PT

 

Curran and Curran Limited

(Registration number: SC377549)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Investments

4

200

200

Current assets

 

Debtors

5

124,576

89,213

Cash at bank and in hand

 

12

12

 

124,588

89,225

Creditors: Amounts falling due within one year

6

(124,226)

(88,863)

Net current assets

 

362

362

Net assets

 

562

562

Capital and reserves

 

Called up share capital

7

200

200

Retained earnings

362

362

Shareholders' funds

 

562

562

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 October 2024 and signed on its behalf by:
 

 

Curran and Curran Limited

(Registration number: SC377549)
Balance Sheet as at 30 September 2023

.........................................
Mr B B Curran
Director

 

Curran and Curran Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Davidde
Gavieside
West Calder
West Lothian
EH55 8PT

These financial statements were authorised for issue by the Board on 7 October 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

 

Curran and Curran Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year was 0 (2022 - 2).

4

Investments

2023
£

2022
£

Investments in subsidiaries

200

200

 

Curran and Curran Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Subsidiaries

£

Cost or valuation

At 1 October 2022

200

Provision

Carrying amount

At 30 September 2023

200

At 30 September 2022

200

5

Debtors

2023
£

2022
£

Other debtors

124,576

89,213

124,576

89,213

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

123,566

88,783

Other creditors

660

80

124,226

88,863

7

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary shares of £1 each

200

200

200

200

       
 

Curran and Curran Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

8

Related party transactions

The company operates a loan account with the directors, Mr & Mrs B Curran.

During the year, the company received loans totalling £579 from the director. At the year end, the balance due to the director was £659 (2022 - £80). This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with the subsidiary, Land and Utility Limited.

During the year Land and Utility Limited received loans totalling £35,363 from the company. At the year end, the balance due from Land and Utility Limited was £124,575 (2022 - £89,212). This loan is unsecured, interest free and has no fixed repayment terms.


The company operates a loan account with the subsidiary, Five Sisters Zoo Limited.

During the year, the company received loans totalling £34,783 from Five Sisters Zoo Limited. At the year end, the balance due to Five Sisters Zoo Limited was £123,566 (2022 - £88.783). This loan is unsecured, interest free and has no fixed repayment terms.