Currie Developments Limited - Filleted accounts

Registered number

08951350

Amended Acccounts

Currie Developments Limited

Filleted Accounts

31 March 2025

Currie Developments Limited
Registered number:		08951350
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		276,000			276,270

Current assets
Cash at bank and in hand		19			223

Creditors: amounts falling due within one year	4	(63,402)			(78,705)

Net current liabilities			(63,383)			(78,482)

Total assets less current liabilities			212,617			197,788


Provisions for liabilities			(11,480)			(11,480)


Net assets			201,137			186,308

Capital and reserves
Called up share capital			100			100
Profit and loss account			201,037			186,208

Shareholders' funds			201,137			186,308

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts are the amended acccounts and replace the original set filed at Companies House.



J A Currie
Director
Approved by the board on 24 December 2025

Currie Developments Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods, the rendering of services and the rental of investment properties. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. Turnover from rental income is recognised on a time basis.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Investment properties
	Investment properties are carried at fair value, derived from the current market prices for comparable real estate, determined annually. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the profit and loss account but separately disclosed on the balance sheet if an increase, as any surplus is an undistributable reserve.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Investment properties		Plant and machinery etc		Total
£			£		£
	Cost re valuation
	At 1 April 2024	276,000		1,899		277,899
	At 31 March 2025	276,000		1,899		277,899

	Depreciation
	At 1 April 2024	-		1,629		1,629
	Charge for the year	-		270		270
	At 31 March 2025	-		1,899		1,899

	Net book value
	At 31 March 2025	276,000		-		276,000
	At 31 March 2024	276,000		270		276,270


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			3,542		2,943
	Other creditors			59,860		75,762
				63,402		78,705


5	Distributable reserves

	Included in reserves is an amount standing at £57,832 which is undistributable (2024 - £57,832)


6	Other information

	Currie Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 Pound Farm Barns
	Winchester Road
	Chawton
	Hants
	GU34 1SL