REGISTERED NUMBER: 06048956 (England and Wales)

CURTIS LEGAL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTORS:

Mr S Jenkins

Mrs R M Jenkins

REGISTERED OFFICE:

The Alder Suite

Mamhilad House

Torfaen

Gwent

NP4 0HZ

REGISTERED NUMBER:

06048956 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Curtis Legal Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Curtis Legal Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Curtis Legal Limited and state those matters that we have agreed to state to the Board of Directors of Curtis Legal Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Curtis Legal Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Curtis Legal Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Curtis Legal Limited. You consider that Curtis Legal Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Curtis Legal Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

3 October 2025

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

104,581

109,646

Investments

6

20,133

40,256

124,714

149,902

CURRENT ASSETS

Debtors

7

312,451

346,615

Cash at bank

363,764

159,850

676,215

506,465

CREDITORS

Amounts falling due within one year

8

168,485

106,571

NET CURRENT ASSETS

507,730

399,894

TOTAL ASSETS LESS CURRENT LIABILITIES

632,444

549,796

CREDITORS

Amounts falling due after more than one year

9

51,081

58,660

NET ASSETS

581,363

491,136

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

580,363

490,136

SHAREHOLDERS' FUNDS

581,363

491,136

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mr S Jenkins - Director

1.	STATUTORY INFORMATION

Curtis Legal 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Fixtures and fittings

-

15% straight line on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% straight line on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

750,000

AMORTISATION

At 1 April 2024

and 31 March 2025

750,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

32,256

12,252

86,465

49,675

180,648

Additions

-

-

-

965

965

At 31 March 2025

32,256

12,252

86,465

50,640

181,613

DEPRECIATION

At 1 April 2024

-

12,252

10,808

47,942

71,002

Charge for year

-

-

5,404

626

6,030

At 31 March 2025

-

12,252

16,212

48,568

77,032

NET BOOK VALUE

At 31 March 2025

32,256

-

70,253

2,072

104,581

At 31 March 2024

32,256

-

75,657

1,733

109,646

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

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

86,465

DEPRECIATION

At 1 April 2024

10,808

Charge for year

5,404

At 31 March 2025

16,212

NET BOOK VALUE

At 31 March 2025

70,253

At 31 March 2024

75,657

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

597,764

PROVISIONS

At 1 April 2024

557,508

Impairments

20,123

At 31 March 2025

577,631

NET BOOK VALUE

At 31 March 2025

20,133

At 31 March 2024

40,256

The fixed asset investment is in relation to We Pay Funeral Fees Limited. The reserves balance of the investment at the year end is ££37,477 (2023 £37,521).

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

226,064

254,864

Other debtors

86,387

91,751

312,451

346,615

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

7,579

7,579

Trade creditors

498

552

Taxation and social security

104,701

48,330

Other creditors

55,707

50,110

168,485

106,571

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

51,081

58,660

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000