Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-222023-10-01falseNo description of principal activity14truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09811308 2023-10-01 2024-09-30 09811308 2022-10-01 2023-09-30 09811308 2024-09-30 09811308 2023-09-30 09811308 c:Director1 2023-10-01 2024-09-30 09811308 d:CurrentFinancialInstruments 2024-09-30 09811308 d:CurrentFinancialInstruments 2023-09-30 09811308 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09811308 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09811308 d:ShareCapital 2023-10-01 2024-09-30 09811308 d:ShareCapital 2024-09-30 09811308 d:ShareCapital 2023-09-30 09811308 d:SharePremium 2023-10-01 2024-09-30 09811308 d:SharePremium 2024-09-30 09811308 d:SharePremium 2023-09-30 09811308 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 09811308 d:RetainedEarningsAccumulatedLosses 2024-09-30 09811308 d:RetainedEarningsAccumulatedLosses 2023-09-30 09811308 c:FRS102 2023-10-01 2024-09-30 09811308 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09811308 c:FullAccounts 2023-10-01 2024-09-30 09811308 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09811308 2 2023-10-01 2024-09-30 09811308 6 2023-10-01 2024-09-30 09811308 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 09811308










LABS CURRY LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
LABS CURRY LTD
REGISTERED NUMBER: 09811308

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
3,718
6,697

Cash at bank and in hand
 6 
5,072
5,072

  
8,790
11,769

Creditors: amounts falling due within one year
 7 
(61,595)
(62,102)

Net current liabilities
  
 
 
(52,805)
 
 
(50,333)

Total assets less current liabilities
  
(52,804)
(50,332)

  

Net liabilities
  
(52,804)
(50,332)


Capital and reserves
  

Called up share capital 
  
2
2

Share premium account
  
1,292,893
1,292,893

Profit and loss account
  
(1,345,699)
(1,343,227)

  
(52,804)
(50,332)


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 22 May 2025.

Page 1

 
LABS CURRY LTD
REGISTERED NUMBER: 09811308
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024




................................................
G Regan
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
LABS CURRY LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 October 2023
2
1,292,893
(1,343,226)
(50,331)


Comprehensive income for the year

Loss for the year

-
-
(2,473)
(2,473)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(2,473)
(2,473)


Total transactions with owners
-
-
-
-


At 30 September 2024
2
1,292,893
(1,345,699)
(52,804)


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
LABS CURRY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Labs Curry Ltd is a private limited company limited by share capital, incorporated in England and Wales.
The company’s registration number is 09811308.
The address of the registered office is St Chloe Hill, Amberley, Stroud, England, GL5 5AS. 

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

 
LABS CURRY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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 balance sheet date in the countries where the Company operates and generates income.


 
2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.9

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.

 
2.10

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.

 
2.11

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.

Page 5

 
LABS CURRY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
1
4


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
1



At 30 September 2024
1





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
4,197

Other debtors
3,718
2,500

3,718
6,697



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,072
5,072

5,072
5,072


Page 6

 
LABS CURRY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
29,167
29,167

Trade creditors
4,987
4,987

Other creditors
24,941
27,948

Accruals and deferred income
2,500
-

61,595
62,102



8.


Related party transactions

As at the balance sheet date, the company owes an amount of £23,588 to director Ms G Regan.
 


9.


Controlling party

The ultimate controlling party by virtue of her shareholding is Ms G Regan.
Spice Labs Ltd is exempt from preparing consolidated financial statements owing to the fact that the group qualifies as a small group.

 
Page 7