REGISTERED NUMBER: 13007056 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SHARP CURVE LTD

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

Mr K Mahood

Mrs L Mahood

REGISTERED OFFICE:

23 Yew Tree Road

Ormskirk

L39 1NS

REGISTERED NUMBER:

13007056 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 April 2024 to the date of this report.

The beneficial interests of the directors holding office at 31 March 2025 in the shares of the company, according to the register of directors' interests, were as follows:

31.3.25

1.4.24

Ordinary shares of £1 each

Mr K Mahood

1

1

Mrs L Mahood

1

1

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr K Mahood - Director

24 December 2025

FIXED ASSETS

Tangible assets

4

10,512

13,887

Investments

5

190,000

190,000

200,512

203,887

CURRENT ASSETS

Debtors

6

12,126

20,114

Cash at bank

4,175

1,158

16,301

21,272

CREDITORS

Amounts falling due within one year

7

(48,867

)

(105,787

)

NET CURRENT LIABILITIES

(32,566

)

(84,515

)

TOTAL ASSETS LESS CURRENT LIABILITIES

167,946

119,372

PROVISIONS FOR LIABILITIES

(2,628

)

(2,639

)

NET ASSETS

165,318

116,733

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

165,316

116,731

SHAREHOLDERS' FUNDS

165,318

116,733

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 24 December 2025 and were signed on its behalf by:

Mr K Mahood - Director

1.	STATUTORY INFORMATION

Sharp Curve Ltd 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.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

Fixed asset investments

Fixed asset investments consist of funds the company has invested into bonds/debentures that are held over a fixed term and have a fixed rate of return. The interest received will be recorded in the profit and loss account at the date the amount becomes due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

6,006

2,034

15,300

6,794

30,134

Additions

832

254

-

2,226

3,312

At 31 March 2025

6,838

2,288

15,300

9,020

33,446

DEPRECIATION

At 1 April 2024

3,276

1,439

6,694

4,838

16,247

Charge for year

1,710

571

2,151

2,255

6,687

At 31 March 2025

4,986

2,010

8,845

7,093

22,934

NET BOOK VALUE

At 31 March 2025

1,852

278

6,455

1,927

10,512

At 31 March 2024

2,730

595

8,606

1,956

13,887

5.	FIXED ASSET INVESTMENTS

Other

loans

£

At 1 April 2024

and 31 March 2025

190,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

11,026

19,014

Other debtors

1,100

1,100

12,126

20,114

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

863

531

Taxation and social security

16,111

18,555

Other creditors

31,893

86,701

48,867

105,787

8.	RELATED PARTY DISCLOSURES

At the year end included within other creditors is a loan from Mahood Marquees Limited. Outstanding amount at year end was £0.00 (2024 : £67,314). The Loan from mahood Marquees had interest bearing at a rate of 2% per year. Mahood Marquees Limited is a company in which both Kieran and Lucy Mahood are directors and shareholders.

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.