Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312023-09-01falseThe principal activity of the company in the year under review was that of business and domestic software development.33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11545131 2023-09-01 2024-08-31 11545131 2022-09-01 2023-08-31 11545131 2024-08-31 11545131 2023-08-31 11545131 c:Director1 2023-09-01 2024-08-31 11545131 d:ComputerEquipment 2023-09-01 2024-08-31 11545131 d:ComputerEquipment 2024-08-31 11545131 d:ComputerEquipment 2023-08-31 11545131 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11545131 d:CurrentFinancialInstruments 2024-08-31 11545131 d:CurrentFinancialInstruments 2023-08-31 11545131 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11545131 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11545131 d:ShareCapital 2024-08-31 11545131 d:ShareCapital 2023-08-31 11545131 d:SharePremium 2024-08-31 11545131 d:SharePremium 2023-08-31 11545131 d:RevaluationReserve 2024-08-31 11545131 d:RevaluationReserve 2023-08-31 11545131 d:RetainedEarningsAccumulatedLosses 2024-08-31 11545131 d:RetainedEarningsAccumulatedLosses 2023-08-31 11545131 c:FRS102 2023-09-01 2024-08-31 11545131 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11545131 c:FullAccounts 2023-09-01 2024-08-31 11545131 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11545131 6 2023-09-01 2024-08-31 11545131 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 11545131


CURVEBLOCK LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 AUGUST 2024


















            img2d63.png
Chartered Accountants
2nd Floor, Heathmans House
19 Heathmans Road
London
SW6 4TJ

 
CURVEBLOCK LTD
REGISTERED NUMBER: 11545131

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
729
1,414

Investments
 5 
10
10

  
739
1,424

Current assets
  

Debtors: amounts falling due within one year
 6 
56,254
24,723

Cash at bank and in hand
  
1,526
34,770

  
57,780
59,493

Creditors: amounts falling due within one year
 7 
(18,183)
(2,377)

Net current assets
  
 
 
39,597
 
 
57,116

Total assets less current liabilities
  
40,336
58,540

  

Net assets
  
40,336
58,540


Capital and reserves
  

Called up share capital
  
3,390
3,354

Share premium account
  
1,233,552
1,108,351

Digital Securitised Token
  
141,107
110,710

Profit and loss account
  
(1,337,713)
(1,163,875)

  
40,336
58,540


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.
 
Page 1

 
CURVEBLOCK LTD
REGISTERED NUMBER: 11545131
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2025.



J Jones
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CURVEBLOCK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


Statutory information

Curveblock Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 11545131 and its registered office address is 4 The Crescent, Adel, Leeds, LS16 6AA, England.

2.Accounting policies

 
2.1

Basis of preparation of 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.

  
2.2

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.

 
2.3

Turnover

Turnover is stated net of VAT. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the services provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

 
2.4

Digital Securitised Tokens

The company has issued digital securitised tokens that confer residual interests in the net assets of the company. In accordance with FRS102 Section 22 Liabilities and Equity, these tokens are classified as equity instruments because the company has contractual obligation to deliver cash or other financial assets to the holders. Equity instruments are recognised at the fair value of the consideration received, net of any directly attributable transaction costs. The proceeds are presented within equity and are not remeasured subsequently.

 
2.5

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life:

Computer equipment
-
33%
on cost

Page 3

 
CURVEBLOCK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Investments in subsidiaries

Investments relate to investments in a subsidiary entity which is stated at cost less impairment. At each balance sheet date, the investment is assessed for indicators of impairment and where there are indicators of impairment, recoverable amount is assessed. If recoverable amount is less than carrying amount, the investment is written down to recoverable amount by way of an impairment loss which is recognised in the income statement.

 
2.7

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.

  
2.8

Going concern

The company made a loss in the year and has net liabilities at the balance sheet date but the accounts have been prepared on the going concern basis because the company continued to raise capital after the balance sheet date and the directors consider the company retains sufficient working capital to continue trading for the foreseeable future.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
CURVEBLOCK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 September 2023
2,740



At 31 August 2024

2,740



Depreciation


At 1 September 2023
1,326


Charge for the year on owned assets
685



At 31 August 2024

2,011



Net book value



At 31 August 2024
729



At 31 August 2023
1,414


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2023
10



At 31 August 2024
10




Page 5

 
CURVEBLOCK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Debtors

2024
2023
£
£


Other debtors
54,997
23,796

Prepayments and accrued income
1,257
927

56,254
24,723



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
998

Other creditors
16,029
-

Accruals and deferred income
2,154
1,379

18,183
2,377



8.


Related Party Disclosures

During the year, Curveblock Ltd restated an unsecured, interest-free loan of £46,829 (2023 - £Nil) to its subsidiary, Curveblock Services Ltd. This amount had previously been written off in an earlier period but has been reinstated in the current year following a reassessment of the subsidiary’s financial position. The company also received an unsecured, interest-free loan of £6,367.76 (2023 - £Nil) from another subsidiary, Building Energy Assets Ltd. Both subsidiaries are companies registered in England and Wales, and the loans are repayable on demand.
In May 2025, Building Energy Assets Ltd was dissolved without repayment, and the liability was derecognised. A corresponding gain was recognised in the income statement.     


9.


Ultimate Controlling Party

The company has no ultimate controlling party as there is no shareholder that holds controlling interest 

 
Page 6