REGISTERED NUMBER: 07864348 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Curation Corporation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N M Finegold

M C N Townend

SECRETARY:

V A Finegold

REGISTERED OFFICE:

NT Accountancy

43 Lynton Mead

London

N20 8DG

REGISTERED NUMBER:

07864348 (England and Wales)

ACCOUNTANTS:

NT Accountancy

Chartered Accountants

43 Lynton Mead

London

N20 8DG

FIXED ASSETS

Tangible assets

4

12,396

253,986

Investments

5

993,098

992,998

1,005,494

1,246,984

CURRENT ASSETS

Debtors

6

1,254,181

50,732

Cash at bank

33,206

25,505

1,287,387

76,237

CREDITORS

Amounts falling due within one year

7

1,645,774

1,416,243

NET CURRENT LIABILITIES

(358,387

)

(1,340,006

)

TOTAL ASSETS LESS CURRENT LIABILITIES

647,107

(93,022

)

CREDITORS

Amounts falling due after more than one year

8

-

33,565

NET ASSETS/(LIABILITIES)

647,107

(126,587

)

CAPITAL AND RESERVES

Called up share capital

1,719

1,524

Share premium

5,641,885

5,144,970

Retained earnings

(4,996,497

)

(5,273,081

)

SHAREHOLDERS' FUNDS

647,107

(126,587

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

N M Finegold - Director

1.	STATUTORY INFORMATION

Curation Corporation 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.

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.

Revenue recognition

Turnover represents net invoiced sales of 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.

Website

-

33% on cost

Fixtures and fittings

-

20% on reducing balance

Software

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The Company only enters into basic financial instrument transactions that results in the recognition of financial assets and liabilities.

The following assets and liabilities are classified as financial instruments-trade debtors, trade creditors and director's loans.

Directors' loans, trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Tangible assets - software

This asset represents software developed by the company during the past years. Expenditure was incurred on software development on products.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

Website

fittings

Software

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

35,000

1,705

4,424,285

144,234

4,605,224

Additions

-

-

-

7,942

7,942

Disposals

-

-

(245,400

)

-

(245,400

)

At 31 December 2025

35,000

1,705

4,178,885

152,176

4,367,766

DEPRECIATION

At 1 January 2025

34,999

1,705

4,178,885

135,649

4,351,238

Charge for year

-

-

-

4,132

4,132

At 31 December 2025

34,999

1,705

4,178,885

139,781

4,355,370

NET BOOK VALUE

At 31 December 2025

1

-

-

12,395

12,396

At 31 December 2024

1

-

245,400

8,585

253,986

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

992,998

Additions

100

At 31 December 2025

993,098

NET BOOK VALUE

At 31 December 2025

993,098

At 31 December 2024

992,998

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

79,550

41,278

Amounts owed by group undertakings

1,147,206

-

Other debtors

14,460

7,246

Prepayments and accrued income

12,965

2,208

1,254,181

50,732

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

12,546

50,000

Trade creditors

26,242

39,977

Amounts owed to group undertakings

1,513,650

1,319,285

Social security and other taxes

5,524

3,963

Other creditors

67,337

64

Deferred revenue

15,125

-

Accrued expenses

5,350

2,954

1,645,774

1,416,243

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Loans - 1-2 years

-

33,565

9.	RELATED PARTY DISCLOSURES