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REGISTERED NUMBER: 08880758 (England and Wales)












Unaudited Financial Statements

For The Year Ended 28th February 2025

for

Curamus Maxime Ltd

Curamus Maxime Ltd (Registered number: 08880758)






Contents of the Financial Statements
For The Year Ended 28th February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Curamus Maxime Ltd

Company Information
For The Year Ended 28th February 2025







DIRECTOR: A Dhir





REGISTERED OFFICE: 61 Main Road
Sutton At Hone
Dartford
Kent
DA4 9HQ





REGISTERED NUMBER: 08880758 (England and Wales)





ACCOUNTANTS: F E Metcalfe & Co Limited
Chartered Accountants
4 Old Market Place
Ripon
North Yorkshire
HG4 1EQ

Curamus Maxime Ltd (Registered number: 08880758)

Balance Sheet
28th February 2025

28.2.25 28.2.24
Notes £ £ £
FIXED ASSETS
Intangible assets 4 189,344 203,791
Tangible assets 5 1,408 1,425
Investments 6 100 100
190,852 205,316

CURRENT ASSETS
Debtors 7 90,434 105,172
Cash at bank 33,688 59,261
124,122 164,433
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR

8

26,537

12,037
NET CURRENT ASSETS 97,585 152,396
TOTAL ASSETS LESS CURRENT
LIABILITIES

288,437

357,712

CAPITAL AND RESERVES
Called up share capital 9 490 484
Share premium 714,712 664,719
Retained earnings (426,765 ) (307,491 )
SHAREHOLDERS' FUNDS 288,437 357,712

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Curamus Maxime Ltd (Registered number: 08880758)

Balance Sheet - continued
28th February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th May 2025 and were signed by:





A Dhir - Director


Curamus Maxime Ltd (Registered number: 08880758)

Notes to the Financial Statements
For The Year Ended 28th February 2025

1. STATUTORY INFORMATION

Curamus Maxime Ltd 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.

Preparation of consolidated financial statements
The financial statements contain information about Curamus Maxime Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Intangible assets
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

The intangible asset is software development of a proprietary platform to co-ordinate and integrate the delivery of care service. Intangible assets are amortised on a straight line basis over their useful lives of 7 years. Although the software is expected to require regular updating and development it is considered that the core element of the platform will have a life of 7 years.

Provision is made for any impairment.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% straight line on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Curamus Maxime Ltd (Registered number: 08880758)

Notes to the Financial Statements - continued
For The Year Ended 28th February 2025

2. ACCOUNTING POLICIES - continued
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.

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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Software
£
COST
At 29th February 2024 203,791
Additions 14,666
At 28th February 2025 218,457
AMORTISATION
Amortisation for year 29,113
At 28th February 2025 29,113
NET BOOK VALUE
At 28th February 2025 189,344
At 28th February 2024 203,791

Curamus Maxime Ltd (Registered number: 08880758)

Notes to the Financial Statements - continued
For The Year Ended 28th February 2025

5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 29th February 2024 1,673
Additions 458
At 28th February 2025 2,131
DEPRECIATION
At 29th February 2024 248
Charge for year 475
At 28th February 2025 723
NET BOOK VALUE
At 28th February 2025 1,408
At 28th February 2024 1,425

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 29th February 2024
and 28th February 2025 100
NET BOOK VALUE
At 28th February 2025 100
At 28th February 2024 100

7. DEBTORS LESS THAN ONE YEAR
28.2.25 28.2.24
£ £
Amounts owed by subsidiary undertaking 80,866 101,419
Social security and other tax 6,419 691
Prepayments 149 2,062
Accrued income 3,000 1,000
90,434 105,172

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£ £
Trade creditors 18,375 4,440
VAT - 946
Other creditors 201 990
Directors' current accounts 4,161 4,161
Accrued expenses 3,800 1,500
26,537 12,037

Curamus Maxime Ltd (Registered number: 08880758)

Notes to the Financial Statements - continued
For The Year Ended 28th February 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.25 28.2.24
value: £ £
163,463 Ordinary 0.003 490 484

During the year the company issued 2,233 £0.003 Ordinary shares on 23 October 2024 at a value of £22.39026 per share. The excess of value over the nominal value of these shares has been reported in the share premium account. The shares were issued wholly for cash and were fully paid up when they were issued.