2025-12-01 2026-07-31 2026-07-31 false 13023901 Perfect Curve Limited 2026-08-05 false iso4217:GBP xbrli:pure 13023901 2025-11-30 13023901 2026-07-31 13023901 2025-12-01 2026-07-31 13023901 2024-11-30 13023901 2025-11-30 13023901 2024-12-01 2025-11-30 13023901 bus:SmallEntities 2025-12-01 2026-07-31 13023901 bus:AuditExempt-NoAccountantsReport 2025-12-01 2026-07-31 13023901 bus:FullAccounts 2025-12-01 2026-07-31 13023901 bus:PrivateLimitedCompanyLtd 2025-12-01 2026-07-31 13023901 core:WithinOneYear 2026-07-31 13023901 core:AfterOneYear 2026-07-31 13023901 core:WithinOneYear 2025-11-30 13023901 core:AfterOneYear 2025-11-30 13023901 1 2025-12-01 2026-07-31 13023901 core:ShareCapital 2026-07-31 13023901 core:SharePremium 2026-07-31 13023901 core:RevaluationReserve 2026-07-31 13023901 core:OtherReservesSubtotal 2026-07-31 13023901 core:RetainedEarningsAccumulatedLosses 2026-07-31 13023901 core:ShareCapital 2025-11-30 13023901 core:SharePremium 2025-11-30 13023901 core:RevaluationReserve 2025-11-30 13023901 core:OtherReservesSubtotal 2025-11-30 13023901 core:RetainedEarningsAccumulatedLosses 2025-11-30 13023901 core:LandBuildings 2026-07-31 13023901 core:PlantMachinery 2026-07-31 13023901 core:Vehicles 2026-07-31 13023901 core:FurnitureFittings 2026-07-31 13023901 core:OfficeEquipment 2026-07-31 13023901 core:NetGoodwill 2026-07-31 13023901 core:IntangibleAssetsOtherThanGoodwill 2026-07-31 13023901 core:ListedExchangeTraded 2026-07-31 13023901 core:UnlistedNon-exchangeTraded 2026-07-31 13023901 core:LandBuildings 2025-11-30 13023901 core:PlantMachinery 2025-11-30 13023901 core:Vehicles 2025-11-30 13023901 core:FurnitureFittings 2025-11-30 13023901 core:OfficeEquipment 2025-11-30 13023901 core:NetGoodwill 2025-11-30 13023901 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 13023901 core:ListedExchangeTraded 2025-11-30 13023901 core:UnlistedNon-exchangeTraded 2025-11-30 13023901 core:LandBuildings 2025-12-01 2026-07-31 13023901 core:PlantMachinery 2025-12-01 2026-07-31 13023901 core:Vehicles 2025-12-01 2026-07-31 13023901 core:FurnitureFittings 2025-12-01 2026-07-31 13023901 core:OfficeEquipment 2025-12-01 2026-07-31 13023901 core:NetGoodwill 2025-12-01 2026-07-31 13023901 core:IntangibleAssetsOtherThanGoodwill 2025-12-01 2026-07-31 13023901 core:ListedExchangeTraded 2025-12-01 2026-07-31 13023901 core:UnlistedNon-exchangeTraded 2025-12-01 2026-07-31 13023901 core:MoreThanFiveYears 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments 2026-07-31 13023901 core:Non-currentFinancialInstruments 2025-11-30 13023901 dpl:CostSales 2025-12-01 2026-07-31 13023901 dpl:DistributionCosts 2025-12-01 2026-07-31 13023901 core:LandBuildings 2025-12-01 2026-07-31 13023901 core:PlantMachinery 2025-12-01 2026-07-31 13023901 core:Vehicles 2025-12-01 2026-07-31 13023901 core:FurnitureFittings 2025-12-01 2026-07-31 13023901 core:OfficeEquipment 2025-12-01 2026-07-31 13023901 dpl:AdministrativeExpenses 2025-12-01 2026-07-31 13023901 core:NetGoodwill 2025-12-01 2026-07-31 13023901 core:IntangibleAssetsOtherThanGoodwill 2025-12-01 2026-07-31 13023901 dpl:GroupUndertakings 2025-12-01 2026-07-31 13023901 dpl:ParticipatingInterests 2025-12-01 2026-07-31 13023901 dpl:GroupUndertakings core:ListedExchangeTraded 2025-12-01 2026-07-31 13023901 core:ListedExchangeTraded 2025-12-01 2026-07-31 13023901 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-12-01 2026-07-31 13023901 core:UnlistedNon-exchangeTraded 2025-12-01 2026-07-31 13023901 dpl:CostSales 2024-12-01 2025-11-30 13023901 dpl:DistributionCosts 2024-12-01 2025-11-30 13023901 core:LandBuildings 2024-12-01 2025-11-30 13023901 core:PlantMachinery 2024-12-01 2025-11-30 13023901 core:Vehicles 2024-12-01 2025-11-30 13023901 core:FurnitureFittings 2024-12-01 2025-11-30 13023901 core:OfficeEquipment 2024-12-01 2025-11-30 13023901 dpl:AdministrativeExpenses 2024-12-01 2025-11-30 13023901 core:NetGoodwill 2024-12-01 2025-11-30 13023901 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 13023901 dpl:GroupUndertakings 2024-12-01 2025-11-30 13023901 dpl:ParticipatingInterests 2024-12-01 2025-11-30 13023901 dpl:GroupUndertakings core:ListedExchangeTraded 2024-12-01 2025-11-30 13023901 core:ListedExchangeTraded 2024-12-01 2025-11-30 13023901 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 13023901 core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 13023901 core:NetGoodwill 2026-07-31 13023901 core:IntangibleAssetsOtherThanGoodwill 2026-07-31 13023901 core:LandBuildings 2026-07-31 13023901 core:PlantMachinery 2026-07-31 13023901 core:Vehicles 2026-07-31 13023901 core:FurnitureFittings 2026-07-31 13023901 core:OfficeEquipment 2026-07-31 13023901 core:AfterOneYear 2026-07-31 13023901 core:WithinOneYear 2026-07-31 13023901 core:ListedExchangeTraded 2026-07-31 13023901 core:UnlistedNon-exchangeTraded 2026-07-31 13023901 core:ShareCapital 2026-07-31 13023901 core:SharePremium 2026-07-31 13023901 core:RevaluationReserve 2026-07-31 13023901 core:OtherReservesSubtotal 2026-07-31 13023901 core:RetainedEarningsAccumulatedLosses 2026-07-31 13023901 core:NetGoodwill 2025-11-30 13023901 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 13023901 core:LandBuildings 2025-11-30 13023901 core:PlantMachinery 2025-11-30 13023901 core:Vehicles 2025-11-30 13023901 core:FurnitureFittings 2025-11-30 13023901 core:OfficeEquipment 2025-11-30 13023901 core:AfterOneYear 2025-11-30 13023901 core:WithinOneYear 2025-11-30 13023901 core:ListedExchangeTraded 2025-11-30 13023901 core:UnlistedNon-exchangeTraded 2025-11-30 13023901 core:ShareCapital 2025-11-30 13023901 core:SharePremium 2025-11-30 13023901 core:RevaluationReserve 2025-11-30 13023901 core:OtherReservesSubtotal 2025-11-30 13023901 core:RetainedEarningsAccumulatedLosses 2025-11-30 13023901 core:NetGoodwill 2024-11-30 13023901 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 13023901 core:LandBuildings 2024-11-30 13023901 core:PlantMachinery 2024-11-30 13023901 core:Vehicles 2024-11-30 13023901 core:FurnitureFittings 2024-11-30 13023901 core:OfficeEquipment 2024-11-30 13023901 core:AfterOneYear 2024-11-30 13023901 core:WithinOneYear 2024-11-30 13023901 core:ListedExchangeTraded 2024-11-30 13023901 core:UnlistedNon-exchangeTraded 2024-11-30 13023901 core:ShareCapital 2024-11-30 13023901 core:SharePremium 2024-11-30 13023901 core:RevaluationReserve 2024-11-30 13023901 core:OtherReservesSubtotal 2024-11-30 13023901 core:RetainedEarningsAccumulatedLosses 2024-11-30 13023901 core:AfterOneYear 2025-12-01 2026-07-31 13023901 core:WithinOneYear 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:CostValuation 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-01 2026-07-31 13023901 core:Non-currentFinancialInstruments core:CostValuation 2026-07-31 13023901 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-07-31 13023901 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-07-31 13023901 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-07-31 13023901 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-07-31 13023901 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-07-31 13023901 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-07-31 13023901 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-07-31 13023901 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-07-31 13023901 core:Non-currentFinancialInstruments core:CostValuation 2025-11-30 13023901 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-11-30 13023901 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-11-30 13023901 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-11-30 13023901 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-11-30 13023901 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-11-30 13023901 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-11-30 13023901 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-11-30 13023901 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-11-30 13023901 bus:Director1 2025-12-01 2026-07-31 13023901 bus:Director2 2025-12-01 2026-07-31 13023901 bus:Director3 2025-12-01 2026-07-31 13023901 bus:Director4 2025-12-01 2026-07-31 13023901 core:FurnitureFittingsToolsEquipment 2025-11-30 13023901 core:FurnitureFittingsToolsEquipment 2026-07-31

Perfect Curve Limited

(formerly SHOWLER CHAMBERS LIMITED)

Registered Number
13023901
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2026

Perfect Curve Limited
Company Information
for the period from 1 December 2025 to 31 July 2026

Directors | BAKER, Thomas Luke
| CHAMBERS, Dione Jane
| CHAMBERS, Ezra
| FIELDEN, Alyson Louise

Registered Address | 127 Somerset Road
| Bristol
| BS4 2JA

Registered Number | 13023901 (England and Wales)

Perfect Curve Limited
Balance Sheet as at
31 July 2026

| Notes | 31 Jul 2026 |  | 30 Nov 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | - |  |  |  | 48,904 |  |
|  | - |  |  |  | 48,904 |  |
Creditors amounts falling due within one year | 4 | (209) |  |  |  | (5,715) |  |
Net current assets (liabilities) |  |  |  | (209) |  |  |  | 43,189
Total assets less current liabilities |  |  |  | (209) |  |  |  | 43,189
Creditors amounts falling due after one year | 5 |  |  | - |  |  |  | (20,273)
Net assets |  |  |  | (209) |  |  |  | 22,916
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (209) |  |  |  | 22,916
Shareholders' funds |  |  |  | (209) |  |  |  | 22,916

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 August 2026, and are signed on its behalf by:
CHAMBERS, Dione Jane Director
CHAMBERS, Ezra Director Registered Company No. 13023901

Perfect Curve Limited
Notes to the Financial Statements
for the period ended 31 July 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 December 25 | (700) |  | (3,366) |  | 4,066
| At 31 July 26 | (700) |  | (3,366) |  | 4,066
| Net book value
| At 31 July 26 | (700) |  | (3,366) |  | 4,066
| At 30 November 25 | (700) |  | (3,366) |  | 4,066

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 845
| Bank borrowings and overdrafts | 1 |  | 802
| Taxation and social security | 208 |  | 3,669
| Accrued liabilities and deferred income | - |  | 399
| Total | 209 |  | 5,715

5. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | - |  | 20,273
| Total | - |  | 20,273

6. | Provisions for liabilities
--- | ---