Company Registration No. 4561387 (England and Wales)
J.CURRY INDUSTRIAL FLOORING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
12 Bessemer Court
Hownsgill Industrial Park
Knitsley Lane
Consett
Co Durham
DH8 7BL
J.CURRY INDUSTRIAL FLOORING LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
J.CURRY INDUSTRIAL FLOORING LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
30 April 2025
31 October 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
32,130
Current assets
Debtors
4
6,247
1,613
Cash at bank and in hand
31,891
43,483
38,138
45,096
Creditors: amounts falling due within one year
5
(38,276)
(13,642)
Net current (liabilities)/assets
(138)
31,454
Total assets less current liabilities
(138)
63,584
Provisions for liabilities
-
0
(5,341)
Net (liabilities)/assets
(138)
58,243
Capital and reserves
Called up share capital
6
10
10
Profit and loss reserves
(148)
58,233
Total equity
(138)
58,243

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial Period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

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

J.CURRY INDUSTRIAL FLOORING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 10 July 2025
Mr J I Curry
Director
Company registration number 4561387 (England and Wales)
J.CURRY INDUSTRIAL FLOORING LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 November 2023
10
99,518
99,528
Year ended 31 October 2024:
Loss and total comprehensive income
-
(26,285)
(26,285)
Dividends
-
(15,000)
(15,000)
Balance at 31 October 2024
10
58,233
58,243
Period ended 30 April 2025:
Loss and total comprehensive income
-
(29,881)
(29,881)
Dividends
-
(28,500)
(28,500)
Balance at 30 April 2025
10
(148)
(138)
J.CURRY INDUSTRIAL FLOORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

J.Curry Industrial Flooring Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 Aidens Walk, Ferryhill, DL17 8RD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1.2
Going concern

These financial statements have not been prepared on the going concern basis, due to the company ceasing to trade effective on 30 April 2025. Therefore all assets are stated as current and their realisable value, and liabilities are stated at their settlement value.

1.3
Reporting period

The financial statements cover a six month period from 1 November 2024 to 30 April 2025. This is due to the cessation of trade on 30 April 2025

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

J.CURRY INDUSTRIAL FLOORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% Reducing Balance
Office furniture
20% Reducing Balance
Computers
20% Reducing Balance
Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

J.CURRY INDUSTRIAL FLOORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2024
Number
Number
Total
1
3
J.CURRY INDUSTRIAL FLOORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 7 -
3
Tangible fixed assets
Plant and machinery
Office furniture
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024
345,705
4,404
725
50,938
401,772
Disposals
(345,705)
(4,404)
(725)
(50,938)
(401,772)
At 30 April 2025
-
0
-
0
-
0
-
0
-
0
Depreciation and impairment
At 1 November 2024
318,936
2,358
455
47,893
369,642
Eliminated in respect of disposals
(318,936)
(2,358)
(455)
(47,893)
(369,642)
At 30 April 2025
-
0
-
0
-
0
-
0
-
0
Carrying amount
At 30 April 2025
-
0
-
0
-
0
-
0
-
0
At 31 October 2024
26,769
2,046
270
3,045
32,130
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
4,748
-
0
Other debtors
338
814
Prepayments and accrued income
1,161
799
6,247
1,613
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
37,276
12,139
Accruals and deferred income
1,000
1,503
38,276
13,642
J.CURRY INDUSTRIAL FLOORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 8 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
10
10
10
10
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