Registered number
07946542
Curious Agency Limited
Filleted Accounts
31 March 2025
Curious Agency Limited
Registered number: 07946542
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 4,751 4,333
Current assets
Debtors 4 218,268 171,960
Cash at bank and in hand 58,942 58,855
277,210 230,815
Creditors: amounts falling due within one year 5 (28,490) (23,166)
Net current assets 248,720 207,649
Total assets less current liabilities 253,471 211,982
Provisions for liabilities (903) (1,070)
Net assets 252,568 210,912
Capital and reserves
Called up share capital 2 2
Profit and loss account 252,566 210,910
Shareholder's funds 252,568 210,912
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr N Wickramasinghe
Director
Approved by the board on 11 June 2025
Curious Agency Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment over 3 years
Bicycles over 5 years
Fixtures and fittings over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Computer equipment Bicycles Fixtures and fittings Total
£ £ £ £
Cost
At 1 April 2024 10,129 5,945 3,253 19,327
Additions 2,297 - 88 2,385
Disposals (843) (70) (1,399) (2,312)
At 31 March 2025 11,583 5,875 1,942 19,400
Depreciation
At 1 April 2024 9,168 3,945 1,881 14,994
Charge for the year 912 500 391 1,803
On disposals (716) (70) (1,362) (2,148)
At 31 March 2025 9,364 4,375 910 14,649
Net book value
At 31 March 2025 2,219 1,500 1,032 4,751
At 31 March 2024 961 2,000 1,372 4,333
4 Debtors 2025 2024
£ £
Prepayments 996 995
Other debtors 217,272 170,965
218,268 171,960
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 27,016 7,862
Accruals 900 900
Directors loan account 574 14,404
28,490 23,166
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Mr N Wickramasinghe
Directors loan account (14,404) 99,303 (85,473) (574)
(14,404) 99,303 (85,473) (574)
7 Related party transactions
During the year the company paid rent to the director in respect of the use of office space totalling £5,953 (2024: £6,695), the amount was credited in full to his directors loan account.
8 Controlling party
The company is under the control of Mr N Wickramasinghe by virtue of his 100% shareholding.
9 Other information
Curious Agency Limited is a private company limited by shares and incorporated in England. Its registered office is:
Old Farm House
16 School Lane
Braybrooke
Northamptonshire
LE16 8LS
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