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REGISTERED NUMBER: 08880758 (England and Wales)












Unaudited Financial Statements

For The Year Ended 28th February 2024

for

Curamus Maxime Ltd

Curamus Maxime Ltd (Registered number: 08880758)






Contents of the Financial Statements
For The Year Ended 28th February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Curamus Maxime Ltd

Company Information
For The Year Ended 28th February 2024







DIRECTOR: A Dhir





REGISTERED OFFICE: 61 Main Road
Sutton At Hone
Dartford
Kent
DA4 9HQ





REGISTERED NUMBER: 08880758 (England and Wales)





ACCOUNTANTS: F E Metcalfe & Co Limited
Chartered Accountants
4 Old Market Place
Ripon
North Yorkshire
HG4 1EQ

Curamus Maxime Ltd (Registered number: 08880758)

Balance Sheet
28th February 2024

28.2.24 28.2.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 203,791 43,380
Tangible assets 5 1,425 -
Investments 6 100 -
205,316 43,380

CURRENT ASSETS
Debtors 7 105,172 13,374
Cash at bank 59,261 367,729
164,433 381,103
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR

8

12,037

293,678
NET CURRENT ASSETS 152,396 87,425
TOTAL ASSETS LESS CURRENT
LIABILITIES

357,712

130,805

CAPITAL AND RESERVES
Called up share capital 9 484 415
Share premium 664,719 184,938
Retained earnings (307,491 ) (54,548 )
SHAREHOLDERS' FUNDS 357,712 130,805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Curamus Maxime Ltd (Registered number: 08880758)

Balance Sheet - continued
28th February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th October 2024 and were signed by:





A Dhir - Director


Curamus Maxime Ltd (Registered number: 08880758)

Notes to the Financial Statements
For The Year Ended 28th February 2024

1. STATUTORY INFORMATION

Curamus Maxime 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.

The current year and comparative year are both for a period of twelve months, although the company commenced trading on 30th November 2022.

Preparation of consolidated financial statements
The financial statements contain information about Curamus Maxime Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Intangible assets are amortised on a straight line basis over their useful lives. Amortisation is started from the date that the intangible asset is brought into use in the business

Provision is made for any impairment.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer Equipment - 25% straight line on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Curamus Maxime Ltd (Registered number: 08880758)

Notes to the Financial Statements - continued
For The Year Ended 28th February 2024

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.

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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Software
£
COST
At 1st March 2023 43,380
Additions 160,411
At 28th February 2024 203,791
NET BOOK VALUE
At 28th February 2024 203,791
At 28th February 2023 43,380

Curamus Maxime Ltd (Registered number: 08880758)

Notes to the Financial Statements - continued
For The Year Ended 28th February 2024

5. TANGIBLE FIXED ASSETS
Computer
Equipment
£
COST
Additions 1,673
At 28th February 2024 1,673
DEPRECIATION
Charge for year 248
At 28th February 2024 248
NET BOOK VALUE
At 28th February 2024 1,425

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
Additions 100
At 28th February 2024 100
NET BOOK VALUE
At 28th February 2024 100

7. DEBTORS LESS THAN ONE YEAR
28.2.24 28.2.23
£ £
Amounts owed by subsidiary undertaking 101,419 -
Other debtors - 1,300
VAT Debtor - 12,074
Social security and other tax 691 -
Prepayments 2,062 -
Accrued income 1,000 -
105,172 13,374

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£ £
Trade creditors 4,440 1,764
Social security and other taxes - 712
VAT 946 -
Other creditors 990 284,324
Directors' current accounts 4,161 5,378
Accrued expenses 1,500 1,500
12,037 293,678

Curamus Maxime Ltd (Registered number: 08880758)

Notes to the Financial Statements - continued
For The Year Ended 28th February 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.24 28.2.23
value: £ £
161,230 Ordinary 0.003 484 415

During the year the company issued 22,845 £0.003 Ordinary shares on four separate occasions. On 1 May 2023, 2 May 2023 and 3 May 2023 17,933 shares were issued at value of £20.62502 per share. On 29 November 2023 4,912 shares were issued at a value of £22.39026 per share. The excess of value over the nominal value of these shares has been reported in the share premium account. The shares were issued wholly for cash and were fully paid up when they were issued.