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Curious Cubs Ltd
Financial Statements
For The Year Ended 31 August 2024
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09274812
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,600 20,000
Tangible Assets 5 88,107 93,127
105,707 113,127
CURRENT ASSETS
Debtors 6 33,400 32,590
Cash at bank and in hand 475,998 342,901
509,398 375,491
Creditors: Amounts Falling Due Within One Year 7 (83,001 ) (77,061 )
NET CURRENT ASSETS (LIABILITIES) 426,397 298,430
TOTAL ASSETS LESS CURRENT LIABILITIES 532,104 411,557
Creditors: Amounts Falling Due After More Than One Year 8 (307,216 ) (217,878 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,702 ) (71 )
NET ASSETS 223,186 193,608
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 223,182 193,604
SHAREHOLDERS' FUNDS 223,186 193,608
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Davinder Dhaliwal
Director
12 November 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Curious Cubs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09274812 . The registered office is 31 Rennets Wood Road, London, SE9 2NF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the franchise licence fee. It is amortised to the profit and loss account over the term of the licence.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold straight line over 15 years
Fixtures & Fittings straight line over 3 years
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2023: 36)
31 36
4. Intangible Assets
Other
£
Cost
As at 1 September 2023 36,000
As at 31 August 2024 36,000
Amortisation
As at 1 September 2023 16,000
Provided during the period 2,400
As at 31 August 2024 18,400
Net Book Value
As at 31 August 2024 17,600
As at 1 September 2023 20,000
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2023 171,854 25,598 197,452
Additions - 10,213 10,213
As at 31 August 2024 171,854 35,811 207,665
Depreciation
As at 1 September 2023 79,099 25,226 104,325
Provided during the period 11,457 3,776 15,233
As at 31 August 2024 90,556 29,002 119,558
Net Book Value
As at 31 August 2024 81,298 6,809 88,107
As at 1 September 2023 92,755 372 93,127
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,617 3,798
Other debtors 28,783 28,792
33,400 32,590
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 935
Other creditors 4,342 23,191
Taxation and social security 78,659 52,935
83,001 77,061
A charge was created on 2 September 2016 containing a fixed and floating charge over the assets of the company, relating to the bank loan.
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 18,095 46,411
Other creditors 289,121 171,467
307,216 217,878
A charge was created on 2 September 2016 containing a fixed and floating charge over the assets of the company, relating to the bank loan.
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
2 Ordinary A shares of £ 1.00 each 2 2
4 4
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