REGISTERED NUMBER: 03537289 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 May 2025

for

Curtis Bros. (Bathrooms) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Curtis

SECRETARY:

Mrs P E Curtis

REGISTERED OFFICE:

63/65 Bournemouth Road

Chandlers Ford

Eastleigh

Hampshire

SO53 3AP

REGISTERED NUMBER:

03537289 (England and Wales)

ACCOUNTANTS:

Butler & Co (Bishops Waltham) Limited

Chartered Accountants

Avalon House

Waltham Business Park

Brickyard Road, Swanmore

Southampton

Hampshire

SO32 2SA

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

26,902

34,873

26,902

34,873

CURRENT ASSETS

Stocks

183,925

172,771

Debtors

7

35,887

21,014

Cash at bank

152,319

101,309

372,131

295,094

CREDITORS

Amounts falling due within one year

8

176,303

124,054

NET CURRENT ASSETS

195,828

171,040

TOTAL ASSETS LESS CURRENT LIABILITIES

222,730

205,913

PROVISIONS FOR LIABILITIES

5,111

6,626

NET ASSETS

217,619

199,287

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

216,619

198,287

SHAREHOLDERS' FUNDS

217,619

199,287

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

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

The financial statements were approved by the director and authorised for issue on 10 December 2025 and were signed by:

G Curtis - Director

1.	STATUTORY INFORMATION

Curtis Bros. (Bathrooms) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 2004, 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.

Website is being amortised evenly over its estimated useful life of nil years.

Website

Website costs have been capitalised in 2016 which are being amortised over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and equipment

-

25% reducing balance basis

Motor vehicles

-

25% reducing balance basis

Computer equipment

-

25% reducing balance basis

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

Website

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

66,000

2,600

68,600

AMORTISATION

At 1 June 2024

and 31 May 2025

66,000

2,600

68,600

NET BOOK VALUE

At 31 May 2025

-

-

-

At 31 May 2024

-

-

-

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

15,357

51,510

19,599

86,466

Additions

690

-

292

982

At 31 May 2025

16,047

51,510

19,891

87,448

DEPRECIATION

At 1 June 2024

8,132

29,152

14,309

51,593

Charge for year

1,982

5,589

1,382

8,953

At 31 May 2025

10,114

34,741

15,691

60,546

NET BOOK VALUE

At 31 May 2025

5,933

16,769

4,200

26,902

At 31 May 2024

7,225

22,358

5,290

34,873

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

2,475

4,429

The Curtis Partnership

2,175

2,175

Other debtors

7,915

7,915

Prepayments

23,322

6,495

35,887

21,014

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Payments on account

69,383

58,981

Trade creditors

58,492

38,836

Tax

5,301

-

Social security and other taxes

3,523

3,709

VAT

33,413

18,171

Pension contributions payable

1,336

1,357

Accrued expenses

4,855

3,000

176,303

124,054