Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312023-06-01trueNo description of principal activityfalse11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13391286 2023-06-01 2024-05-31 13391286 2022-06-01 2023-05-31 13391286 2024-05-31 13391286 2023-05-31 13391286 c:Director1 2023-06-01 2024-05-31 13391286 d:CurrentFinancialInstruments 2024-05-31 13391286 d:CurrentFinancialInstruments 2023-05-31 13391286 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 13391286 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 13391286 d:ShareCapital 2024-05-31 13391286 d:ShareCapital 2023-05-31 13391286 d:RetainedEarningsAccumulatedLosses 2024-05-31 13391286 d:RetainedEarningsAccumulatedLosses 2023-05-31 13391286 c:OrdinaryShareClass1 2023-06-01 2024-05-31 13391286 c:OrdinaryShareClass1 2024-05-31 13391286 c:OrdinaryShareClass1 2023-05-31 13391286 c:FRS102 2023-06-01 2024-05-31 13391286 c:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 13391286 c:FullAccounts 2023-06-01 2024-05-31 13391286 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 13391286 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13391286









CURIOUS CREATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
CURIOUS CREATIONS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CURIOUS CREATIONS LIMITED
FOR THE YEAR ENDED 31 MAY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Curious Creations Limited for the year ended 31 May 2024 which comprise  the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Curious Creations Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Curious Creations Limited and state those matters that we have agreed to state to the director of Curious Creations Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Curious Creations Limited and its director for our work or for this report. 

It is your duty to ensure that Curious Creations Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Curious Creations Limited. You consider that Curious Creations Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Curious Creations Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Nyman Libson Paul
 
Chartered Accountants
  
124 Finchley Road
London
NW3 5JS
28 November 2024
Page 1

 
CURIOUS CREATIONS LIMITED
REGISTERED NUMBER: 13391286

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
56,500
-

Cash at bank and in hand
 5 
128,689
66,955

  
185,189
66,955

Current liabilities
  

Creditors: Amounts Falling Due Within One Year
 6 
(64,374)
(15,730)

Net current assets
  
 
 
120,815
 
 
51,225

Total assets less current liabilities
  
120,815
51,225

  

Net assets
  
120,815
51,225


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
120,715
51,125

  
120,815
51,225


Page 2

 
CURIOUS CREATIONS LIMITED
REGISTERED NUMBER: 13391286
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 November 2024.




Jay Eddie Engleman
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
CURIOUS CREATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

The company is a private company limited by share capital, incorporated in England and Wales.  The address of its registered office is 124 Finchley Road, London, NW3 5JS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 4

 
CURIOUS CREATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
1,500
-

Other debtors
55,000
-

56,500
-


Page 5

 
CURIOUS CREATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
128,689
66,955

128,689
66,955



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
58,447
13,103

Other creditors
4,327
2,627

Accruals and deferred income
1,600
-

64,374
15,730



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

At the reporting date the company owed £327 (2023: Nil) to the director, J Engleman.
The company was owed £55,000 (2023: Nil) by Finewall Limited, which is a company under common control of the directors. 

 
Page 6