Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30truefalse2022-10-01falseretail of food products11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12851380 2022-10-01 2023-09-30 12851380 2021-10-01 2022-09-30 12851380 2023-09-30 12851380 2022-09-30 12851380 c:Director1 2022-10-01 2023-09-30 12851380 d:PlantMachinery 2022-10-01 2023-09-30 12851380 d:PlantMachinery 2023-09-30 12851380 d:PlantMachinery 2022-09-30 12851380 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 12851380 d:CurrentFinancialInstruments 2023-09-30 12851380 d:CurrentFinancialInstruments 2022-09-30 12851380 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12851380 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 12851380 d:ShareCapital 2023-09-30 12851380 d:ShareCapital 2022-09-30 12851380 d:RetainedEarningsAccumulatedLosses 2023-09-30 12851380 d:RetainedEarningsAccumulatedLosses 2022-09-30 12851380 c:OrdinaryShareClass1 2022-10-01 2023-09-30 12851380 c:OrdinaryShareClass1 2023-09-30 12851380 c:OrdinaryShareClass1 2022-09-30 12851380 c:OrdinaryShareClass2 2022-10-01 2023-09-30 12851380 c:OrdinaryShareClass2 2023-09-30 12851380 c:OrdinaryShareClass2 2022-09-30 12851380 c:FRS102 2022-10-01 2023-09-30 12851380 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 12851380 c:FullAccounts 2022-10-01 2023-09-30 12851380 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 12851380 4 2022-10-01 2023-09-30 12851380 e:PoundSterling 2022-10-01 2023-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12851380










CURRY HOUSE RETAIL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
CURRY HOUSE RETAIL LIMITED
REGISTERED NUMBER: 12851380

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
67
337

  
67
337

Current assets
  

Stocks
  
-
9,596

Debtors: amounts falling due within one year
 5 
379
14,748

Cash at bank and in hand
 6 
41,781
60,814

  
42,160
85,158

Creditors: amounts falling due within one year
 7 
(4,377)
(73,551)

Net current assets
  
 
 
37,783
 
 
11,607

Total assets less current liabilities
  
37,850
11,944

  

Net assets
  
37,850
11,944


Capital and reserves
  

Called up share capital 
 8 
100,001
100,001

Profit and loss account
  
(62,151)
(88,057)

  
37,850
11,944


Page 1

 
CURRY HOUSE RETAIL LIMITED
REGISTERED NUMBER: 12851380
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

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 by: 




................................................
G Regan
Director
Date: 9 December 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CURRY HOUSE RETAIL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Curry House Retail Limited is a private limited company limited by share capital, incorporated in England and Wales.
The company’s registration number is 12851380.
The address of the registered office is 58 Hoe Street, London, England, E17 4PG.

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

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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Page 3

 
CURRY HOUSE RETAIL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%
straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

 
2.8

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.

Page 4

 
CURRY HOUSE RETAIL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.9

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 October 2022
809



At 30 September 2023

809



Depreciation


At 1 October 2022
472


Charge for the year on owned assets
270



At 30 September 2023

742



Net book value



At 30 September 2023
67



At 30 September 2022
337


5.


Debtors

2023
2022
£
£


Trade debtors
-
7,961

Other debtors
54
6,462

Prepayments
325
325
Page 5

 
CURRY HOUSE RETAIL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.Debtors (continued)


379
14,748



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
41,781
60,814

41,781
60,814



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
180
10,682

Amounts owed to group undertakings
4,197
61,397

Accruals
-
1,472

4,377
73,551



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10,000 (2022 - 10,000) Ordinary shares of £1.00 each
10,000
10,000
90,001 (2022 - 90,001) Premium shares of £1.00 each
90,001
90,001

100,001

100,001


Page 6

 
CURRY HOUSE RETAIL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9.


Related party transactions

Other creditors is comprised of £Nil (2022 - £Nil) owing to director G Regan.
At the balance sheet date, Included in amounts owed to group undertakings is an amount of £4,197 (2022 - £61,397) owed to Spice Labs Ltd. Spice Labs Ltd is the parent company of Spicebox Retail Limited, G Regan is a director of both.
At the balance sheet date, Included in amounts owed to group undertakings is an amount of £Nil 
(2022 - £Nil) owed to Spicebox Curry Houses Ltd. Both companies are subsidiaries of Spice Labs Ltd and G Regan is the director of both.


10.


Controlling party

The ultimate controlling party by virtue of its shareholding is Spice Labs Ltd.
Spicebox Retail is a wholly owned subsidiary in a small group and therefore by virtue of this is exempt from preparing group accounts.

 
Page 7