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Registration number: 10692888

Curve Garden Rooms Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Curve Garden Rooms Ltd

(Registration number: 10692888)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,804 | 2,571
Current assets |  |  |
Stocks | 5 | 12,000 | 4,000
Debtors | 6 | 6,083 | 3,385
Cash at bank and in hand |  | 205,868 | 200,909
|  | 223,951 | 208,294
Creditors: Amounts falling due within one year | 7 | (50,179) | (44,805)
Net current assets |  | 173,772 | 163,489
Total assets less current liabilities |  | 175,576 | 166,060
Provisions for liabilities |  | (413) | (560)
Net assets |  | 175,163 | 165,500
Capital and reserves |  |  |
Called up share capital | 8 | 3 | 3
Retained earnings |  | 175,160 | 165,497
Shareholders' funds |  | 175,163 | 165,500

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 August 2026 and signed on its behalf by:

Garry Martin Director |  |

Curve Garden Rooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
81 Culverden Down
Tunbridge Wells
Kent
TN4 9SL

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Curve Garden Rooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance
Office equipment | 20% reducing balance
Machinery | 20% reducing balance
Computer equipment | Straight line over 3 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Curve Garden Rooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2025 - 1).

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2025 | 2,027 | 10,600 | 653 | 13,280
At 31 March 2026 | 2,027 | 10,600 | 653 | 13,280
Depreciation
At 1 April 2025 | 1,556 | 8,714 | 439 | 10,709
Charge for the year | 253 | 472 | 42 | 767
At 31 March 2026 | 1,809 | 9,186 | 481 | 11,476
Carrying amount
At 31 March 2026 | 218 | 1,414 | 172 | 1,804
At 31 March 2025 | 471 | 1,886 | 214 | 2,571

5 | Stocks

| 2026 £ | 2025 £
Raw materials and consumables | 12,000 | 4,000

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 4,730 | 1,994
Prepayments | 1,353 | 1,391
| 6,083 | 3,385

Curve Garden Rooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 3,733 | 5,091
Amounts owed to related parties | 1,580 | 838
Taxation and social security | 35,966 | 25,986
Accruals and deferred income | 7,875 | 11,512
Other creditors | 1,025 | 1,378
| 50,179 | 44,805

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary share of £1 each | 2 | 2 | 2 | 2
B Ordinary share of £1 each | 1 | 1 | 1 | 1
| 3 | 3 | 3 | 3

9 | Dividends

Interim dividends paid

|  | 2026 £ |  | 2025 £
Interim dividend of £500.00 (2025 - £1,000.00) per each Ordinary share |  | 1,000 |  | 2,000
Interim dividend of £70,000.00 (2025 - £50,000.00) per each B Ordinary share |  | 70,000 |  | 50,000
|  | 71,000 |  | 52,000