Company No: 07767108 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	760,965		767,711
Investments	4	33,120		33,120
		794,085		800,831
Current assets
Debtors	5	787,548		865,908
Cash at bank and in hand		10,318		28,570
		797,866		894,478
Creditors: amounts falling due within one year	6	( 986,299)		( 1,009,185)
Net current liabilities		(188,433)		(114,707)
Total assets less current liabilities		605,652		686,124
Creditors: amounts falling due after more than one year	7	( 214,945)		( 263,603)
Provision for liabilities		( 65,901)		( 52,436)
Net assets		324,806		370,085
Capital and reserves
Called-up share capital	8	3		3
Profit and loss account		324,803		370,082
Total shareholder's funds		324,806		370,085

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Curvin Transport (Poole) Limited (registered number: 07767108) were approved and authorised for issue by the Board of Directors on 08 December 2025. They were signed on its behalf by:

A E Trotter Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Curvin Transport (Poole) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Alan's House 51 Holton Road, Holton Heath Trading Park, Poole, BH16 6LT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery	10 - 20 years straight line
Vehicles	10 - 20 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	34		35

3. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 01 September 2024	509,030		954,201		1,463,231
Additions	94,950		135,150		230,100
Disposals	( 18,500)		( 100,828)		( 119,328)
At 31 August 2025	585,480		988,523		1,574,003
Accumulated depreciation
At 01 September 2024	373,216		322,304		695,520
Charge for the financial year	47,225		160,902		208,127
Disposals	( 10,175)		( 80,434)		( 90,609)
At 31 August 2025	410,266		402,772		813,038
Net book value
At 31 August 2025	175,214		585,751		760,965
At 31 August 2024	135,814		631,897		767,711

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 September 2024	33,120		33,120
At 31 August 2025	33,120		33,120
Carrying value at 31 August 2025	33,120		33,120
Carrying value at 31 August 2024	33,120		33,120

5. Debtors

	2025		2024
	£		£
Trade debtors	777,312		856,986
Other debtors	10,236		8,922
	787,548		865,908

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	253,153		318,882
Other taxation and social security	116,340		165,514
Obligations under finance leases and hire purchase contracts (secured £228,565)	239,378		228,595
Other creditors	377,428		296,194
	986,299		1,009,185

Hire purchase and finance leases due within 1 year £228,565 (2023: £74,576) are secured against the asset to which the finance commitment relates.

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

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts (secured)	214,945		263,603

Hire purchase and finance leases due after 1 year £214,945 (2024: £263,603)e secured against the asset to which the finance commitment relates.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
3 Ordinary shares of £ 1.00 each	3		3

9. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	206,369		314,634

The above amounts are financial commitments not accounted for in the balance sheet.