Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false22023-12-01truefalseNo description of principal activity2false 11736991 2023-12-01 2024-11-30 11736991 2022-12-01 2023-11-30 11736991 2024-11-30 11736991 2023-11-30 11736991 c:Director1 2023-12-01 2024-11-30 11736991 d:CurrentFinancialInstruments 2024-11-30 11736991 d:CurrentFinancialInstruments 2023-11-30 11736991 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 11736991 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11736991 d:ShareCapital 2024-11-30 11736991 d:ShareCapital 2023-11-30 11736991 d:RetainedEarningsAccumulatedLosses 2024-11-30 11736991 d:RetainedEarningsAccumulatedLosses 2023-11-30 11736991 c:OrdinaryShareClass1 2023-12-01 2024-11-30 11736991 c:OrdinaryShareClass1 2024-11-30 11736991 c:OrdinaryShareClass1 2023-11-30 11736991 c:FRS102 2023-12-01 2024-11-30 11736991 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11736991 c:FullAccounts 2023-12-01 2024-11-30 11736991 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11736991 6 2023-12-01 2024-11-30 11736991 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11736991









CURTAIN MAID HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
CURTAIN MAID HOLDINGS LIMITED
REGISTERED NUMBER: 11736991

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
600,000
600,000

Current assets
  

Debtors: amounts falling due within one year
 5 
142,475
111,958

Creditors: amounts falling due within one year
 6 
(142,472)
(111,955)

Net current assets
  
 
 
3
 
 
3

Total assets less current liabilities
  
600,003
600,003

Net assets
  
600,003
600,003


Capital and reserves
  

Called up share capital 
 7 
3
3

Profit and loss account
  
600,000
600,000

  
600,003
600,003


The directors consider 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 directors acknowledge their 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 profit and loss account 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 2 April 2025.




Jill Parr
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
CURTAIN MAID HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Curtain Maid Limited is a private company, limited by shares. It is incorporated in England and Wales with registration number 11736991. The registered office and trading address is Unit 3-4, Warner Drive, Springwood Industrial Estate, Braintree, Essex, CM7 2YW. This company is part of a group.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

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.

 
2.4

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.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are
Page 2

 
CURTAIN MAID HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.5
Financial instruments (continued)

subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.6

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.

Page 3

 
CURTAIN MAID HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 December 2023
600,000



At 30 November 2024
600,000


5.


Debtors

2024
2023
£
£

Amounts owed by group undertakings
142,472
111,955

Called up share capital not paid
3
3

142,475
111,958



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
142,472
111,955



7.


Share capital

2024
2023
£
£



3 (2023 - 3) Ordinary shares of £1.00 each
3
3


Page 4