Jerry Curtin Limited - Filleted accounts

Registered number

04603514

Jerry Curtin Limited

Accounts for the year ended

31 March 2025

Jerry Curtin Limited
Registered number:		04603514
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		840			1,117

Current assets
Stocks		75,495			111,427
Debtors	4	70,025			84,749
Cash at bank and in hand		13,566			36,169
		159,086			232,345

Creditors: amounts falling due within one year	5	(138,191)			(208,135)

Net current assets			20,895			24,210

Total assets less current liabilities			21,735			25,327

Creditors: amounts falling due after more than one year	6		-			(12,339)

Provisions for liabilities			(379)			(379)


Net assets			21,356			12,609

Capital and reserves
Called up share capital			100			100
Profit and loss account			21,256			12,509

Shareholder's funds			21,356			12,609

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.




J P Curtin
Director
Approved by the board on 20 November 2025

Jerry Curtin Limited
Notes to the Accounts
for the year ended 31 March 2025

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 represents the amounts derived from the provision of goods and services in the UK which falls within the company's ordinary activities stated after trade discounts and net of value added tax.
	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 at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance
	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), 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. 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.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. Current and deferred tax assets and liabilities are not discounted.
	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.
2	Employees			2025		2024
Number					Number
	Average number of persons employed by the company			2		2








3	Tangible fixed assets
		Plant and machinery				Total
£			£
	Cost
	At 1 April 2024	14,026				14,026
	Additions	-				-
	Disposals	-				-
	At 31 March 2025	14,026				14,026

	Depreciation
	At 1 April 2024	12,909				12,909
	Charge for the year	277				277
	On disposals	-				-
	At 31 March 2025	13,186				13,186

	Net book value
	At 31 March 2025	840				840
	At 31 March 2024	1,117				1,117

4	Debtors			2025		2024
£					£
	Trade debtors			54,112		75,778
	Other debtors			15,913		8,971
				70,025		84,749

5	Creditors: amounts falling due within one year			2025		2024
£					£
	Bank loans and overdrafts			80,271		103,421
	Obligations under finance lease and hire purchase contracts			-		-
	Trade creditors			37,401		89,697
	Taxation and social security costs			16,116		11,748
	Other creditors			4,403		3,269
				138,191		208,135

6	Creditors: amounts falling due after one year			2025		2024
£					£
	Bank loans			-		12,339
	Other creditors			-		-
				-		12,339

7	Controlling party
	The ultimate controlling party of the company is J P Curtin.
8	Other information
	Jerry Curtin Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Stables
	30 New Street
	Ringwood
	Hampshire
	BH24 3AD