Registration number: 07039132

Curzon Management & Investments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Curzon Management & Investments Limited

Company Information

Director

Mr S S S Less

Registered office

6 Rosewood Place Surbiton Surrey KT6 6FF

Curzon Management & Investments Limited

(Registration number: 07039132)
Balance Sheet as at 31 March 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	43,698	26,263
Current assets
Debtors	5	1,030,271	907,641
Cash at bank and in hand		3,319	32,142
		1,033,590	939,783
Creditors: Amounts falling due within one year	6	(762,579)	(672,022)
Net current assets		271,011	267,761
Net assets		314,709	294,024
Capital and reserves
Called up share capital	7	100	100
Retained earnings		314,609	293,924
Shareholders' funds		314,709	294,024

For the financial period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 August 2025
 

Curzon Management & Investments Limited

(Registration number: 07039132)
Balance Sheet as at 31 March 2024

......................................... Mr S S S Less Director

Curzon Management & Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
6 Rosewood Place
Surbiton
Surrey
KT6 6FF

These financial statements were authorised for issue by the director on 26 August 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis as a result of continued support from the director.

Curzon Management & Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2024

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line
Fixtures and fittings	25% reducing balance

Curzon Management & Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Curzon Management & Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2023 - 1).

Curzon Management & Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2024

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2023	40,410	40,410
Additions	23,580	23,580
At 31 March 2024	63,990	63,990
Depreciation
At 1 November 2023	14,147	14,147
Charge for the period	6,145	6,145
At 31 March 2024	20,292	20,292
Carrying amount
At 31 March 2024	43,698	43,698
At 31 October 2023	26,263	26,263

5

Debtors

Current		2024 £	2023 £
Amounts owed by related parties		1,030,271	907,641
		1,030,271	907,641

6

Creditors

Creditors: amounts falling due within one year

Curzon Management & Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2024

	2024 £	2023 £
Due within one year
Trade creditors	17,527	6,095
Taxation and social security	91,886	97,244
Accruals and deferred income	36,500	26,500
Other creditors	616,666	542,183
	762,579	672,022

7	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100