2024-04-012025-03-312025-03-31false01033260S H Curtis and Sons 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S H Curtis and Sons Limited

Registered Number
01033260
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

S H Curtis and Sons Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Mr G H Curtis
Mrs M E Curtis

Company Secretary

CURTIS, Michal Elaine

Registered Address

2 Hobson Court
Penrith 40 Business Park
Penrith
CA11 9GQ

Registered Number

01033260 (England and Wales)
S H Curtis and Sons Limited
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Investment property31,065,0001,075,000
1,065,0001,075,000
Current assets
Debtors47741,626
Cash at bank and on hand24,07236,408
24,84638,034
Creditors amounts falling due within one year5(576,496)(562,672)
Net current assets (liabilities)(551,650)(524,638)
Total assets less current liabilities513,350550,362
Provisions for liabilities6(58,100)(61,800)
Net assets455,250488,562
Capital and reserves
Called up share capital100100
Revaluation reserve258,259266,359
Profit and loss account196,891222,103
Shareholders' funds455,250488,562
The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2025, and are signed on its behalf by:
Mr G H Curtis
Director
Registered Company No. 01033260
S H Curtis and Sons Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Trade and other 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.
Trade and other 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.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20252024
Average number of employees during the year22
3.Investment property
The 2023 valuations were made by the directors, on an open market value for existing use basis. £10,000 adjustment this year relates to a sale in 2025.

£
Fair value at 01 April 241,075,000
Fair value adjustments(10,000)
At 31 March 251,065,000
4.Debtors: amounts due within one year

2025

2024

££
Prepayments and accrued income7741,626
Total7741,626
5.Creditors: amounts due within one year

2025

2024

££
Taxation and social security4,8784,880
Other creditors565,912553,329
Accrued liabilities and deferred income5,7064,463
Total576,496562,672
6.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made.

2025

2024

££
Net deferred tax liability (asset)58,10061,800
Total58,10061,800
7.Related party transactions
During the year the company continued to borrow funds from the directors to Mr G H and Mrs M E Curtis. The directors charged the company gross interest in the sum of £22,500 (2024 - £22,500). At the balance sheet date the company owed £383,912 (2024 - £377,329) to Mr G H and Mrs M E Curtis.