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Curious Cubs Charlton Limited
Financial Statements
For the Period 1 January 2025 to 31 August 2025
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13802799
31 August 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 21,600 25,200
Tangible Assets 5 350,317 368,496
371,917 393,696
CURRENT ASSETS
Debtors 6 80,639 97,614
Cash at bank and in hand 354,457 250,266
435,096 347,880
Creditors: Amounts Falling Due Within One Year 7 (88,005 ) (48,082 )
NET CURRENT ASSETS (LIABILITIES) 347,091 299,798
TOTAL ASSETS LESS CURRENT LIABILITIES 719,008 693,494
Creditors: Amounts Falling Due After More Than One Year 8 (576,714 ) (634,993 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (43,442 ) (46,588 )
NET ASSETS 98,852 11,913
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 98,851 11,912
SHAREHOLDERS' FUNDS 98,852 11,913
Page 1
Page 2
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Davinder Dhaliwal
Director
20 May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Curious Cubs Charlton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13802799 . The registered office is 31 Rennets Wood Road, London, SE9 2NF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the franchise licence fee. It is amortised to the profit and loss account over the term of the licence.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line over 25 years
Fixtures & Fittings Straight line over 3 years
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 21 (2024: 20)
21 20
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 36,000
As at 31 August 2025 36,000
Amortisation
As at 1 January 2025 10,800
Provided during the period 3,600
As at 31 August 2025 14,400
Net Book Value
As at 31 August 2025 21,600
As at 1 January 2025 25,200
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 416,639 30,928 447,567
As at 31 August 2025 416,639 30,928 447,567
Depreciation
As at 1 January 2025 49,997 29,074 79,071
Provided during the period 16,665 1,514 18,179
As at 31 August 2025 66,662 30,588 97,250
Net Book Value
As at 31 August 2025 349,977 340 350,317
As at 1 January 2025 366,642 1,854 368,496
6. Debtors
31 August 2025 31 December 2024
£ £
Due within one year
Trade debtors 73,340 64,044
Other debtors 7,299 33,570
80,639 97,614
7. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 December 2024
£ £
Trade creditors 847 931
Bank loans and overdrafts 39,017 36,056
Other creditors 3,179 2,120
Taxation and social security 44,962 8,975
88,005 48,082
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Page 6
8. Creditors: Amounts Falling Due After More Than One Year
31 August 2025 31 December 2024
£ £
Bank loans 259,058 289,486
Other loans 42,526 52,000
Other creditors 275,130 293,507
576,714 634,993
The loan is secured by a fixed and floating charge over the property and assets of the company, created on 14 March 2022.  The charge contains a negative pledge.
9. Share Capital
31 August 2025 31 December 2024
£ £
Allotted, Called up and fully paid 1 1
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