Cura Accounting Ltd 31/03/2025 iXBRL

Company registration number: 07392312

Cura Accounting Ltd

Unaudited filleted financial statements

31 March 2025

Cura Accounting Ltd

Contents

Statement of financial position

Notes to the financial statements

Cura Accounting Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	39,166		36,946
		_______		_______
			39,166		36,946

Current assets
Debtors	6	181,933		257,920
Cash at bank and in hand		196,072		198,309
		_______		_______
		378,005		456,229
Creditors: amounts falling due
within one year	7	( 236,144)		( 250,056)
		_______		_______
Net current assets			141,861		206,173
			_______		_______
Total assets less current liabilities			181,027		243,119

Creditors: amounts falling due
after more than one year	8		( 1,836)		( 12,239)
			_______		_______
Net assets			179,191		230,880
			_______		_______

Capital and reserves
Called up share capital			7		7
Capital redemption reserve			7		7
Profit and loss account			179,177		230,866
			_______		_______
Shareholders funds			179,191		230,880
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 December 2025 , and are signed on behalf of the board by:

Debbie Garcia

Director

Company registration number: 07392312

Cura Accounting Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8 Longsight Road, Ramsbottom, Bury, BL0 9TD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	50 %	straight line
Fittings fixtures and equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 33 (2024: 31 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2024	25,586	47,318	72,904
Additions	11,797	1,192	12,989
Disposals	( 18,542)	-	( 18,542)
	_______	_______	_______
At 31 March 2025	18,841	48,510	67,351
	_______	_______	_______
Depreciation
At 1 April 2024	23,778	12,180	35,958
Charge for the year	4,173	6,596	10,769
Disposals	( 18,542)	-	( 18,542)
	_______	_______	_______
At 31 March 2025	9,409	18,776	28,185
	_______	_______	_______
Carrying amount
At 31 March 2025	9,432	29,734	39,166
	_______	_______	_______
At 31 March 2024	1,808	35,138	36,946
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	47,225	53,355
Other debtors	134,708	204,565
	_______	_______
	181,933	257,920
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,400	10,200
Trade creditors	18,613	24,233
Social security and other taxes	200,512	208,851
Other creditors	6,619	6,772
	_______	_______
	236,144	250,056
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,836	12,239
	_______	_______

The bank loan is 100% guaranteed by the UK Government under the Coronavirus Bounce Back Loan Scheme (BBL)

9. Directors advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

2025
	Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
	£	£	£	£
D & P Garcia	150,863	257,804	( 346,863)	61,804
	_______	_______	_______	_______


2024
	Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
	£	£	£	£
D & P Garcia	10,000	314,863	( 174,000)	150,863
	_______	_______	_______	_______

Interest had been charged at the official HMRC rate and the balance cleared within 9 months of the year end.

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Cura Properties Limited	-	3,000	35,357	35,357
	_______	_______	_______	_______

Included within Debtors is an amount owing from Cura Properties Limited, a company which Debbie Garcia is a director and shareholder. Included within Debtors is an amount of £ 20,000 owing by a relative of the director and shareholder. The loan was advanced at an arm's length basis under normal commercial terms.The loan was repaid in full after the financial year.