Curators Of Taste Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13872704

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		10,844		11,100

			10,844		11,100
CURRENT ASSETS
Stocks	6	21,679		27,733
Debtors	7	4,358		5,987
Cash at bank and in hand		14,613		21,573

		40,650		55,293
Creditors: Amounts Falling Due Within One Year	8	(190,611 )		(145,311 )

NET CURRENT ASSETS (LIABILITIES)			(149,961 )		(90,018 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(139,117 )		(78,918 )

NET LIABILITIES			(139,117 )		(78,918 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(139,217 )		(79,018 )

SHAREHOLDERS' FUNDS			(139,117)		(78,918)

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Curators Of Taste Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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

J Murray

Director

28 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Curators Of Taste Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13872704 . The registered office is Ogilvy and More, Half Moon Street, Sherborne, DT9 3LN.

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.

The company previously prepared its financial statements under FRS 105. The directors have elected to adopt FRS 102 Section 1A as they consider that the additional disclosures available under that framework provide more relevant and useful information to users of the financial statements.

2.2. Going Concern Disclosure

At the year-end date the company had a net liability position.

The directors have assessed the Statement of Financial Position and the future cash flows at the date of approving these financial statements. The directors consider that the Company has adequate resources to continue to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements, due to the ongoing support of the director. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3. 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.

2.4. 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	10% Straight Line
Plant & Machinery	15% Straight Line
Fixtures & Fittings	15 % Straight Line
Computer Equipment	25% Striaght Line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2025: 10)

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Curators Of Taste Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Prior Period Adjustment

During the year ended 30th April 2026, it was discovered that there was an error relating to the treatment of VAT on assets acquired. This error has been corrected retrospectively by restating the comparative figures. The effect of this restatement on the financial statements for the prior year 30th April 2025 is detailed below:

	As previously reported	Adjustment	As restated
	£	£	£
Balance sheet
Fixed assets	8,300	2,800	11,100
Current assets	56,381	(1,088)	55,293
Current and non current liabilities	(111,934)	(33,377)	(145,311)
Net assets/(liabilities)	(47,253)	(31,665)	(78,918)

Capital and reserves
Retained earnings	(47,353)	(31,665)	(79,018)
Share capital	100	-	100
Total reserves	(47,253)	(31,665)	(78,918)

The effect on tax was nil.

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2025	6,700	5,940	4,368	1,595	18,603
Additions	-	1,920	-	968	2,888

As at 30 April 2026	6,700	7,860	4,368	2,563	21,491

Depreciation
As at 1 May 2025	3,183	2,299	1,568	453	7,503
Provided during the period	670	1,179	655	640	3,144

As at 30 April 2026	3,853	3,478	2,223	1,093	10,647

Net Book Value
As at 30 April 2026	2,847	4,382	2,145	1,470	10,844

As at 1 May 2025	3,517	3,641	2,800	1,142	11,100

6. Stocks

	2026	2025 as restated
	£	£
Stock	21,679	27,733

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Curators Of Taste Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	400	3,668
Other debtors	3,958	2,319

	4,358	5,987

8. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	16,844	423
Other creditors	156,238	131,812
Taxation and social security	17,529	13,076

	190,611	145,311

9. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025 as restated
	£	£
Not later than one year	17,000	16,083
Later than one year and not later than five years	58,083	75,083

	75,083	91,166

11. Related Party Transactions

At the balance sheet date, the company owed its Directors £130,149 (2025: £113,216). This loan is unsecured, interest free and is repayable on demand.

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