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REGISTERED NUMBER: 09943211 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 January 2025

for

AR Curam Limited

AR Curam Limited (Registered number: 09943211)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AR Curam Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: Z J McIlhargey
P Middleton
M A Dalzell





SECRETARY: P Middleton





REGISTERED OFFICE: 37-38 Market Street
Ferryhill
Co. Durham
DL17 8JH





REGISTERED NUMBER: 09943211 (England and Wales)





ACCOUNTANTS: Little & Neal
37-38 Market Street
Ferryhill
Co. Durham
DL17 8JH

AR Curam Limited (Registered number: 09943211)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,243,434 1,690,138

CURRENT ASSETS
Debtors 5 433,028 266,085
Cash at bank and in hand 215,222 103,208
648,250 369,293
CREDITORS
Amounts falling due within one year 6 621,654 603,684
NET CURRENT ASSETS/(LIABILITIES) 26,596 (234,391 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,270,030

1,455,747

CREDITORS
Amounts falling due after more than one
year

7

917,762

753,574
NET ASSETS 1,352,268 702,173

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,352,266 702,171
1,352,268 702,173

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AR Curam Limited (Registered number: 09943211)

Balance Sheet - continued
31 January 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





Z J McIlhargey - Director


AR Curam Limited (Registered number: 09943211)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

AR Curam Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

AR Curam Limited (Registered number: 09943211)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 79 (2024 - 72 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2024 1,494,266 447,729 1,941,995
Additions 369,623 365,607 735,230
Disposals - (301,423 ) (301,423 )
At 31 January 2025 1,863,889 511,913 2,375,802
DEPRECIATION
At 1 February 2024 - 251,857 251,857
Charge for year - 75,629 75,629
Eliminated on disposal - (195,118 ) (195,118 )
At 31 January 2025 - 132,368 132,368
NET BOOK VALUE
At 31 January 2025 1,863,889 379,545 2,243,434
At 31 January 2024 1,494,266 195,872 1,690,138

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 February 2024 346,583
Additions 340,884
Disposals (297,523 )
At 31 January 2025 389,944
DEPRECIATION
At 1 February 2024 193,237
Charge for year 62,421
Eliminated on disposal (192,049 )
At 31 January 2025 63,609
NET BOOK VALUE
At 31 January 2025 326,335
At 31 January 2024 153,346

AR Curam Limited (Registered number: 09943211)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 363,525 252,349
Other debtors 69,503 13,736
433,028 266,085

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 15,550 15,551
Hire purchase contracts 50,064 64,682
Trade creditors 60,205 40,150
Taxation and social security 115,986 168,548
Other creditors 379,849 314,753
621,654 603,684

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Bank loans 664,938 684,122
Hire purchase contracts 250,824 55,452
Other creditors 2,000 14,000
917,762 753,574

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 564,709 573,943

8. SECURED DEBTS

The following secured debts are included within creditors:

31.1.25 31.1.24
£    £   
Bank loans 680,488 699,673

The bank loan is secured over the freehold property.