REGISTERED NUMBER: 06658505 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

CURTAIN EXPERT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R J Deakin

Mrs J H Deakin

SECRETARY:

Mrs J H Deakin

REGISTERED OFFICE:

Unit 6, Meadwood Industrial Estate

Bath Street

Bilston

West Midlands

WV14 0ST

REGISTERED NUMBER:

06658505 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

16,144

32,025

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

5

56,579

26,916

Prepayments and accrued income

3,319

3,131

Cash at bank and in hand

64,696

33,586

125,594

64,633

CREDITORS

Amounts falling due within one year

6

86,649

48,561

NET CURRENT ASSETS

38,945

16,072

TOTAL ASSETS LESS CURRENT LIABILITIES

55,089

48,097

CREDITORS

Amounts falling due after more than one year

7

(16,272

)

(26,036

)

PROVISIONS FOR LIABILITIES

9

(4,000

)

(8,006

)

NET ASSETS

34,817

14,055

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,717

13,955

SHAREHOLDERS' FUNDS

34,817

14,055

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

R J Deakin - Director

1.	STATUTORY INFORMATION

Curtain Expert Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33.3% on cost and 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 August 2024

13,217

13,562

11,327

Additions

-

-

-

At 31 July 2025

13,217

13,562

11,327

DEPRECIATION

At 1 August 2024

13,217

13,414

11,327

Charge for year

-

148

-

At 31 July 2025

13,217

13,562

11,327

NET BOOK VALUE

At 31 July 2025

-

-

-

At 31 July 2024

-

148

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

107,483

15,522

161,111

Additions

-

652

652

At 31 July 2025

107,483

16,174

161,763

DEPRECIATION

At 1 August 2024

76,761

14,367

129,086

Charge for year

15,362

1,023

16,533

At 31 July 2025

92,123

15,390

145,619

NET BOOK VALUE

At 31 July 2025

15,360

784

16,144

At 31 July 2024

30,722

1,155

32,025

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

and 31 July 2025

70,093

DEPRECIATION

At 1 August 2024

43,808

Charge for year

13,143

At 31 July 2025

56,951

NET BOOK VALUE

At 31 July 2025

13,142

At 31 July 2024

26,285

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

53,954

23,202

Other debtors

2,625

3,714

56,579

26,916

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,764

9,764

Trade creditors

9,176

4,066

Taxation and social security

54,211

31,811

Other creditors

13,498

2,920

86,649

48,561

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

16,272

26,036

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

26,036

35,800

Hire purchase contracts are secured on a motor vehicle contained within fixed assets.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,000

8,006

Deferred

tax

£

Balance at 1 August 2024

8,006

Movement in the year

(4,006

)

Balance at 31 July 2025

4,000