IRIS Accounts Production v25.1.3.33 01519366 director 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh015193662023-09-30015193662024-09-30015193662023-10-012024-09-30015193662022-09-30015193662022-10-012023-09-30015193662023-09-3001519366ns15:EnglandWales2023-10-012024-09-3001519366ns14:PoundSterling2023-10-012024-09-3001519366ns10:Director12023-10-012024-09-3001519366ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3001519366ns10:SmallEntities2023-10-012024-09-3001519366ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3001519366ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3001519366ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3001519366ns10:AbridgedAccounts2023-10-012024-09-3001519366ns10:CompanySecretary12023-10-012024-09-3001519366ns10:RegisteredOffice2023-10-012024-09-3001519366ns5:CurrentFinancialInstruments2024-09-3001519366ns5:CurrentFinancialInstruments2023-09-3001519366ns5:Non-currentFinancialInstruments2024-09-3001519366ns5:Non-currentFinancialInstruments2023-09-3001519366ns5:ShareCapital2024-09-3001519366ns5:ShareCapital2023-09-3001519366ns5:RevaluationReserve2024-09-3001519366ns5:RevaluationReserve2023-09-3001519366ns5:RetainedEarningsAccumulatedLosses2024-09-3001519366ns5:RetainedEarningsAccumulatedLosses2023-09-3001519366ns5:Secured2024-09-3001519366ns5:Secured2023-09-3001519366ns5:RevaluationReserve2023-09-30
REGISTERED NUMBER: 01519366 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

H CURRIE & SON LIMITED

H CURRIE & SON LIMITED (REGISTERED NUMBER: 01519366)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


H CURRIE & SON LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTOR: M A Currie



SECRETARY: M A Currie



REGISTERED OFFICE: c/o Mantra Learning Ltd
Greengate
Middleton
Manchester
M24 1RU



REGISTERED NUMBER: 01519366 (England and Wales)



ACCOUNTANTS: Moss & Williamson Limited
Chartered Accountants
Booth Street Chambers
Ashton-under-Lyne
Lancashire
OL6 7LQ



BANKERS: NatWest
60 Portland Street
Manchester
M1 4QT

H CURRIE & SON LIMITED (REGISTERED NUMBER: 01519366)

ABRIDGED BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 300,000 300,000

CURRENT ASSETS
Debtors 37,534 15,725
Cash at bank 94,364 64,873
131,898 80,598
CREDITORS
Amounts falling due within one year 29,703 18,254
NET CURRENT ASSETS 102,195 62,344
TOTAL ASSETS LESS CURRENT
LIABILITIES

402,195

362,344

CREDITORS
Amounts falling due after more than one
year

24,603

35,503
NET ASSETS 377,592 326,841

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Revaluation reserve 6 173,638 173,638
Retained earnings 198,954 148,203
SHAREHOLDERS' FUNDS 377,592 326,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

H CURRIE & SON LIMITED (REGISTERED NUMBER: 01519366)

ABRIDGED BALANCE SHEET - continued
30 September 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 25 June 2025 and were signed by:





M A Currie - Director


H CURRIE & SON LIMITED (REGISTERED NUMBER: 01519366)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

H Currie & Son 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS

Land and Buildings represents a Parking Yard. As the asset comprises freehold land no provision has been made for depreciation.

H CURRIE & SON LIMITED (REGISTERED NUMBER: 01519366)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 September 2024 is represented by:

Totals
£   
Valuation in 2023 173,638
Cost 126,362
300,000

The parking yard was valued by the Director following discussions with a local valuer.

5. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 35,383 46,003

6. RESERVES
Revaluatio
reserve
£   
At 1 October 2023
and 30 September 2024 173,638