REGISTERED NUMBER: 00388147 (England and Wales)

Financial Statements

for the Year Ended 30 June 2025

for

CURRIES CHEMISTS (WYKE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J P Currie

REGISTERED OFFICE:

81 Towngate

Wyke

Bradford

BD12 9JQ

REGISTERED NUMBER:

00388147 (England and Wales)

ACCOUNTANTS:

Rawse, Varley & Co

Chartered Accountants

Lloyds Bank Chambers

Hustlergate

Bradford

BD1 1UQ

FIXED ASSETS

Tangible assets

4

372,866

386,716

CURRENT ASSETS

Stock and work in progress

78,219

81,999

Debtors

5

250,340

224,896

Cash at bank

27,499

61,185

356,058

368,080

CREDITORS

Amounts falling due within one year

6

332,697

335,098

NET CURRENT ASSETS

23,361

32,982

TOTAL ASSETS LESS CURRENT LIABILITIES

396,227

419,698

CREDITORS

Amounts falling due after more than one year

7

(17,121

)

(20,546

)

PROVISIONS FOR LIABILITIES

(6,084

)

(6,525

)

NET ASSETS

373,022

392,627

CAPITAL AND RESERVES

Called up share capital

8

2,000

2,000

Capital reserve

17,978

17,978

Retained earnings

353,044

372,649

SHAREHOLDERS' FUNDS

373,022

392,627

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 October 2025 and were signed by:

J P Currie - Director

1.	STATUTORY INFORMATION

Curries Chemists (Wyke) 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 represents amounts receivable for goods and services sold, excluding value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost, less accumulated depreciation.

Depreciation is charged at the following annual rates estimated to write off assets over their expected useful lives:

Freehold buildings

-

4% on cost

Fixtures & equipment

-

15% on cost

Motor vehicles

-

20% reducing balance

Stocks

Stock is stated at the lower of cost and net realisable value.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

Pension contributions payable to the company's defined contribution pension scheme and contributions to the personal pension schemes of certain directors and staff are charged to profit and loss account when incurred.

Hire purchase and leasing commitments

Assets held under hire purchase and similar contracts are capitalised as tangible fixed assets and the corresponding liability to pay rentals is shown net of finance charges as hire purchase and similar obligations. The finance charge element of rentals is allocated so as to produce a constant periodic rate of charge on the remaining balance of the obligations for each accounting period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant,

equipment

Land and

and

buildings

vehicles

Totals

£

£

£

COST

At 1 July 2024

447,946

154,543

602,489

Additions

-

6,760

6,760

Disposals

-

(8,828

)

(8,828

)

At 30 June 2025

447,946

152,475

600,421

DEPRECIATION

At 1 July 2024

83,133

132,640

215,773

Charge for year

12,316

6,087

18,403

Eliminated on disposal

-

(6,621

)

(6,621

)

At 30 June 2025

95,449

132,106

227,555

NET BOOK VALUE

At 30 June 2025

352,497

20,369

372,866

At 30 June 2024

364,813

21,903

386,716

Plant, equipment and vehicles include assets subject to hire purchase contracts with a net book value of £14,203, (2024 - £17,754) and a depreciation charge for the year of £3,551 (2024 - £4,439).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

221,274

195,514

Other debtors

29,066

29,382

250,340

224,896

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,424

3,090

Trade creditors

251,318

251,589

Taxation and social security

54,638

57,365

Other creditors

23,317

23,054

332,697

335,098

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

17,121

20,546

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,000

Ordinary

1

2,000

2,000

9.	BANK SECURITY

Bank borrowing facilities are secured by a mortgage debenture creating fixed and floating charges over all the assets of the company, including a first legal charge over the freehold property of the company. There were no such borrowings at 30 June 2025 (2024 - none).