The Curtain and Blind Studio Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09159973 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE CURTAIN AND BLIND STUDIO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs O C Clark

C Clark

REGISTERED OFFICE:

Unit 4 The Chase

Cattle Market

Wisbech

Cambridgeshire

PE13 1RD

REGISTERED NUMBER:

09159973 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Tangible assets

4

40,914

46,976

CURRENT ASSETS

Stocks

42,784

26,244

Debtors

5

101,549

86,099

Cash at bank and in hand

180,297

123,540

324,630

235,883

CREDITORS

Amounts falling due within one year

6

161,106

124,390

NET CURRENT ASSETS

163,524

111,493

TOTAL ASSETS LESS CURRENT
LIABILITIES

204,438

158,469

CREDITORS

Amounts falling due after more than one
year

7

(3,113

)

(8,100

)

PROVISIONS FOR LIABILITIES

(9,700

)

(9,500

)

NET ASSETS

191,625

140,869

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

191,525

140,769

SHAREHOLDERS' FUNDS

191,625

140,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 27 May 2026 and were signed on its behalf by:

Mrs O C Clark - Director

1.	STATUTORY INFORMATION

The Curtain and Blind Studio Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold improvements

-

over term of the lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

Motor

improvements

machinery

fittings

vehicles

Totals

£

COST

At 1 September 2024

12,162

16,687

30,527

22,850

82,226

Additions

-

5,830

758

-

6,588

At 31 August 2025

12,162

22,517

31,285

22,850

88,814

DEPRECIATION

At 1 September 2024

1,451

12,194

13,750

7,855

35,250

Charge for year

2,541

2,080

4,280

3,749

12,650

At 31 August 2025

3,992

14,274

18,030

11,604

47,900

NET BOOK VALUE

At 31 August 2025

8,170

8,243

13,255

11,246

40,914

At 31 August 2024

10,711

4,493

16,777

14,995

46,976

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

22,390

DEPRECIATION

At 1 September 2024

7,697

Charge for year

3,673

At 31 August 2025

11,370

NET BOOK VALUE

At 31 August 2025

11,020

At 31 August 2024

14,693

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

89,422

84,443

Other debtors

12,127

1,656

101,549

86,099

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Hire purchase contracts

4,987

4,576

Trade creditors

17,733

18,005

Taxation and social security

92,610

58,737

Other creditors

45,776

43,072

161,106

124,390

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Hire purchase contracts

3,113

8,100

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

Hire purchase contracts

8,100

12,676

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £57,000 (2024 - £75,000).

These amounts consist of operating lease commitments of £18,000 payable within the next year (2024 - £18,000 payable within the next year).

These amounts consist of operating lease commitments of £39,000 payable in more than one year (2024 - £57,000 payable in more than one year).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

Mrs O C Clark and C Clark

Balance outstanding at start of year

1,077

-

Amounts advanced

32,860

19,297

Amounts repaid

(21,810

)

(18,220

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

12,127

1,077

During the year the company charged interest at a rate of 2.25% up to 5 April 2025 and 3.75% from 6 April 2025 on loans in excess of £20,000. The loans are repayable on demand.