Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 31 March 2025 31 March 2025 05880365 Mr Mark Bessant-Marsh Mr Andrew Wilkinson Mr Michael Potter Mr Timothy Sheen Ms Ruth Potter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05880365 2023-09-30 05880365 2025-03-31 05880365 2023-10-01 2025-03-31 05880365 frs-core:CurrentFinancialInstruments 2025-03-31 05880365 frs-core:BetweenOneFiveYears 2025-03-31 05880365 frs-core:ComputerEquipment 2025-03-31 05880365 frs-core:ComputerEquipment 2023-10-01 2025-03-31 05880365 frs-core:ComputerEquipment 2023-09-30 05880365 frs-core:FurnitureFittings 2025-03-31 05880365 frs-core:FurnitureFittings 2023-10-01 2025-03-31 05880365 frs-core:FurnitureFittings 2023-09-30 05880365 frs-core:MotorVehicles 2025-03-31 05880365 frs-core:MotorVehicles 2023-10-01 2025-03-31 05880365 frs-core:MotorVehicles 2023-09-30 05880365 frs-core:PlantMachinery 2023-10-01 2025-03-31 05880365 frs-core:WithinOneYear 2025-03-31 05880365 frs-core:CapitalRedemptionReserve 2025-03-31 05880365 frs-core:ShareCapital 2025-03-31 05880365 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05880365 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2025-03-31 05880365 frs-bus:FilletedAccounts 2023-10-01 2025-03-31 05880365 frs-bus:SmallEntities 2023-10-01 2025-03-31 05880365 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2025-03-31 05880365 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2025-03-31 05880365 frs-bus:OrdinaryShareClass2 2023-10-01 2025-03-31 05880365 frs-bus:OrdinaryShareClass2 2025-03-31 05880365 frs-bus:OrdinaryShareClass3 2023-10-01 2025-03-31 05880365 frs-bus:OrdinaryShareClass3 2025-03-31 05880365 frs-bus:OrdinaryShareClass4 2023-10-01 2025-03-31 05880365 frs-bus:OrdinaryShareClass4 2025-03-31 05880365 frs-core:CostValuation 2023-09-30 05880365 frs-core:CostValuation 2025-03-31 05880365 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 05880365 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 05880365 frs-bus:Director1 2023-10-01 2025-03-31 05880365 frs-bus:Director1 2023-09-30 05880365 frs-bus:Director1 2025-03-31 05880365 frs-bus:Director2 2023-10-01 2025-03-31 05880365 frs-bus:Director3 2023-10-01 2025-03-31 05880365 frs-bus:Director3 2023-09-30 05880365 frs-bus:Director3 2025-03-31 05880365 frs-bus:Director4 2023-10-01 2025-03-31 05880365 frs-bus:Director4 2023-09-30 05880365 frs-bus:Director4 2025-03-31 05880365 frs-bus:CompanySecretary1 2023-10-01 2025-03-31 05880365 frs-countries:EnglandWales 2023-10-01 2025-03-31 05880365 2022-09-30 05880365 2023-09-30 05880365 2022-10-01 2023-09-30 05880365 frs-core:CurrentFinancialInstruments 2023-09-30 05880365 frs-core:BetweenOneFiveYears 2023-09-30 05880365 frs-core:WithinOneYear 2023-09-30 05880365 frs-core:CapitalRedemptionReserve 2023-09-30 05880365 frs-core:ShareCapital 2023-09-30 05880365 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05880365 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 05880365 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 05880365 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30
Registered number: 05880365
Curve Workplaces Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 31 March 2025
Goringe Accountants Ltd
1650 Arlington Business Park
Theale
Reading
Berkshire
RG7 4SA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05880365
31 March 2025 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 204,844 170,131
Investments 5 36,079 36,079
240,923 206,210
CURRENT ASSETS
Debtors 6 4,444,437 2,639,254
Cash at bank and in hand 3,089,664 1,201,510
7,534,101 3,840,764
Creditors: Amounts Falling Due Within One Year 7 (6,060,135 ) (3,249,295 )
NET CURRENT ASSETS (LIABILITIES) 1,473,966 591,469
TOTAL ASSETS LESS CURRENT LIABILITIES 1,714,889 797,679
PROVISIONS FOR LIABILITIES
Deferred Taxation (51,211 ) (32,325 )
NET ASSETS 1,663,678 765,354
CAPITAL AND RESERVES
Called up share capital 8 270 270
Capital redemption reserve 30 30
Profit and Loss Account 1,663,378 765,054
SHAREHOLDERS' FUNDS 1,663,678 765,354
Page 1
Page 2
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Potter
Director
25/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Curve Workplaces Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05880365 . The registered office is The Lightbox, Willoughby Road, Bracknell, RG12 8FB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight line
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 20% Straight line
Computer Equipment 33% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 26 (2023: 25)
26 25
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 106,152 103,484 59,160 268,796
Additions 109,500 3,623 12,537 125,660
As at 31 March 2025 215,652 107,107 71,697 394,456
Depreciation
As at 1 October 2023 15,923 41,407 41,335 98,665
Provided during the period 48,969 25,478 16,500 90,947
As at 31 March 2025 64,892 66,885 57,835 189,612
Net Book Value
As at 31 March 2025 150,760 40,222 13,862 204,844
As at 1 October 2023 90,229 62,077 17,825 170,131
5. Investments
Subsidiaries
£
Cost
As at 1 October 2023 36,079
As at 31 March 2025 36,079
Provision
As at 1 October 2023 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 36,079
As at 1 October 2023 36,079
Page 4
Page 5
6. Debtors
31 March 2025 30 September 2023
£ £
Due within one year
Trade debtors 2,747,266 2,117,039
Amounts owed by group undertakings 327,899 103,395
Other debtors 1,369,272 418,820
4,444,437 2,639,254
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 September 2023
£ £
Trade creditors 3,583,376 1,845,133
Amounts owed to participating interests 37,826 58,052
Other creditors 1,010,251 376,034
Taxation and social security 1,428,682 970,076
6,060,135 3,249,295
8. Share Capital
31 March 2025 30 September 2023
Allotted, called up and fully paid £ £
45 Ordinary A shares of £ 1.00 each 45 45
120 Ordinary B shares of £ 1.00 each 120 120
105 Ordinary C shares of £ 1.00 each 105 105
270 270
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 March 2025 30 September 2023
£ £
Not later than one year 78,856 78,856
Later than one year and not later than five years 170,855 131,427
249,711 210,283
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Page 6
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Andrew Wilkinson - 317,315 255,815 - 61,500
Mr Michael Potter 6,853 294,322 239,675 - 61,500
Mr Timothy Sheen 22,206 30,904 30,047 - 23,063
The above loan is unsecured, interest charged at 2.5% and repayable on demand.
11. Dividends
31 March 2025 30 September 2023
£ £
On equity shares:
Final dividend paid 529,238 888,141
12. Related Party Transactions
Transactions with related party: 
During the year the compnay entered into the following transactions with related parties: 
Recharges of shared overheads - £426,955 ( 2023 - £163,708)
Furniture Forum LimitedAmounts due to entity for which it has control, joint control or significant influence:£37,826 (2023 - £58,052)

Furniture Forum Limited

Amounts due to entity for which it has control, joint control or significant influence:

£37,826 (2023 - £58,052)

Forum Lighting LimitedAmounts due from entity for which it has control, joint control or significant influence:£327,899 (2023 - £103,395)

Forum Lighting Limited

Amounts due from entity for which it has control, joint control or significant influence:

£327,899 (2023 - £103,395)

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