Curious Agency Limited - Filleted accounts

Registered number

07946542

Curious Agency Limited

Filleted Accounts

31 March 2026

Curious Agency Limited
Registered number:		07946542
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		3,717			4,751

Current assets
Debtors	4	222,406			218,268
Cash at bank and in hand		41,831			58,942
		264,237			277,210

Creditors: amounts falling due within one year	5	(22,994)			(28,490)

Net current assets			241,243			248,720

Total assets less current liabilities			244,960			253,471


Provisions for liabilities			(705)			(903)


Net assets			244,255			252,568

Capital and reserves
Called up share capital			2			2
Profit and loss account			244,253			252,566

Shareholder's funds			244,255			252,568

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr N Wickramasinghe
Director
Approved by the board on 9 July 2026

Curious Agency Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			over 3 years
	Bicycles			over 5 years
	Fixtures and fittings			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Computer equipment		Bicycles		Fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 April 2025	11,583		5,875		1,942		19,400
	Additions	833		-		-		833
	Disposals	(5,462)		-		-		(5,462)
	At 31 March 2026	6,954		5,875		1,942		14,771

	Depreciation
	At 1 April 2025	9,364		4,375		910		14,649
	Charge for the year	987		500		380		1,867
	On disposals	(5,462)		-		-		(5,462)
	At 31 March 2026	4,889		4,875		1,290		11,054

	Net book value
	At 31 March 2026	2,065		1,000		652		3,717
	At 31 March 2025	2,219		1,500		1,032		4,751


4	Debtors					2026		2025
£							£

	Prepayments					966		996
	Other debtors					221,440		217,272
						222,406		218,268


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Taxation and social security costs					8,641		27,016
	Accruals					900		900
	Directors loan account					13,453		574
						22,994		28,490


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr N Wickramasinghe
	Directors loan account	(574)		35,798		(48,677)		(13,453)

		(574)		35,798		(48,677)		(13,453)


7	Related party transactions

	During the year the company paid rent to the director in respect of the use of office space totalling £2,681 (2025: £5,953), the amount was credited in full to his directors loan account.


8	Controlling party

	The company is under the control of Mr N Wickramasinghe by virtue of his 100% shareholding.


9	Other information

	Curious Agency Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Old Farm House
	16 School Lane
	Braybrooke
	Northamptonshire
	LE16 8LS