Company registration number 04676828 (England and Wales)
CURL UP & DYE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CURL UP & DYE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
CURL UP & DYE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
16,071
18,770
16,071
18,770
Current assets
Stocks
2,000
2,000
Debtors
5
1,304
1,635
Cash at bank and in hand
23,645
16,625
26,949
20,260
Creditors: amounts falling due within one year
6
(38,049)
(38,853)
Net current liabilities
(11,100)
(18,593)
Total assets less current liabilities
4,971
177
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
4,871
77
Total equity
4,971
177

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 year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

T he members have not required the company to obtain an audit of its financial statements for the year 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 and with FRS 102 Section 1A.

The financial statements were approved and signed by the director and authorised for issue on 9 September 2025
Mrs I M Molland
Director
Company Registration No. 04676828
CURL UP & DYE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Curl Up & Dye Limited is a private company limited by shares incorporated in England and Wales. The registered office is 126 High Street, Marlborough, Wiltshire, SN8 1LZ.

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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.

1.3
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.

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:

Leasehold improvements
Over 15 years
Fixtures, fittings & equipment
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.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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.

CURL UP & DYE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

CURL UP & DYE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
Taxation

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

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.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
10,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
10,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
CURL UP & DYE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
43,489
8,476
51,965
Additions
-
0
784
784
At 31 March 2025
43,489
9,260
52,749
Depreciation and impairment
At 1 April 2024
26,197
6,998
33,195
Depreciation charged in the year
2,914
569
3,483
At 31 March 2025
29,111
7,567
36,678
Carrying amount
At 31 March 2025
14,378
1,693
16,071
At 31 March 2024
17,292
1,478
18,770
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,304
1,635
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
311
275
Taxation and social security
2,813
4,074
Other creditors
34,925
34,504
38,049
38,853
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
CURL UP & DYE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
-
0
5,864
9
Directors' transactions

Interest free loans have been granted by the company to its director as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loan
-
330
4,957
(5,287)
-
330
4,957
(5,287)
-
2025-03-31 2024-04-01 false false false 09 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs I M Molland Mr T A O Molland 04676828 2024-04-01 2025-03-31 04676828 2025-03-31 04676828 2024-03-31 04676828 core:LandBuildings 2025-03-31 04676828 core:OtherPropertyPlantEquipment 2025-03-31 04676828 core:LandBuildings 2024-03-31 04676828 core:OtherPropertyPlantEquipment 2024-03-31 04676828 core:CurrentFinancialInstruments 2025-03-31 04676828 core:CurrentFinancialInstruments 2024-03-31 04676828 core:ShareCapital 2025-03-31 04676828 core:ShareCapital 2024-03-31 04676828 core:RetainedEarningsAccumulatedLosses 2025-03-31 04676828 core:RetainedEarningsAccumulatedLosses 2024-03-31 04676828 core:ShareCapitalOrdinaryShareClass1 2025-03-31 04676828 core:ShareCapitalOrdinaryShareClass1 2024-03-31 04676828 bus:Director1 2024-04-01 2025-03-31 04676828 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04676828 core:FurnitureFittings 2024-04-01 2025-03-31 04676828 2023-04-01 2024-03-31 04676828 core:NetGoodwill 2024-03-31 04676828 core:NetGoodwill 2025-03-31 04676828 core:NetGoodwill 2024-03-31 04676828 core:LandBuildings 2024-03-31 04676828 core:OtherPropertyPlantEquipment 2024-03-31 04676828 2024-03-31 04676828 core:LandBuildings 2024-04-01 2025-03-31 04676828 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 04676828 core:WithinOneYear 2025-03-31 04676828 core:WithinOneYear 2024-03-31 04676828 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04676828 bus:OrdinaryShareClass1 2025-03-31 04676828 bus:OrdinaryShareClass1 2024-03-31 04676828 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04676828 bus:FRS102 2024-04-01 2025-03-31 04676828 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04676828 bus:CompanySecretary1 2024-04-01 2025-03-31 04676828 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04676828 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP