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Company No: 14732283 (England and Wales)

# CURLEW DEVELOPMENTS LONDON LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

CURLEW DEVELOPMENTS LONDON LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

Contents

CURLEW DEVELOPMENTS LONDON LTD

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
CURLEW DEVELOPMENTS LONDON LTD

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

DIRECTORS | P Corner
| J A Damant
| P F Oliver
| J S Sutherland

REGISTERED OFFICE | First Floor Gateway House Tollgate
| Chandler's Ford
| Eastleigh
| Hampshire
| SO53 3TG
| United Kingdom

COMPANY NUMBER | 14732283 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

CURLEW DEVELOPMENTS LONDON LTD

## BALANCE SHEET

AS AT 31 MARCH 2026
CURLEW DEVELOPMENTS LONDON LTD

## BALANCE SHEET (continued)

AS AT 31 MARCH 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Stocks |  | 1,868,369 |  | 1,622,160
Debtors | 3 | 28,490 |  | 27,306
Cash at bank and in hand |  | 104,716 |  | 23,378
|  | 2,001,575 |  | 1,672,844
Creditors: amounts falling due within one year | 4 | ( 318,102) |  | ( 32,251)
Net current assets |  | 1,683,473 |  | 1,640,593
Total assets less current liabilities |  | 1,683,473 |  | 1,640,593
Net assets |  | 1,683,473 |  | 1,640,593
Capital and reserves |  |  |  |
Called-up share capital |  | 207 |  | 207
Share premium account |  | 1,754,211 |  | 1,704,211
Profit and loss account |  | ( 70,945 ) |  | ( 63,825 )
Total shareholders' funds |  | 1,683,473 |  | 1,640,593

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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Curlew Developments London Ltd (registered number: 14732283) were approved and authorised for issue by the Board of Directors on 07 July 2026. They were signed on its behalf by:

J S Sutherland Director |

CURLEW DEVELOPMENTS LONDON LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
CURLEW DEVELOPMENTS LONDON LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Curlew Developments London Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is First Floor Gateway House Tollgate, Chandler's Ford , Eastleigh, Hampshire, SO53 3TG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Debtors

| 2026 |  | 2025
| £ |  | £
Amounts owed by connected companies | 50 |  | 200
Prepayments | 0 |  | 200
VAT recoverable | 28,440 |  | 26,906
| 28,490 |  | 27,306

#### 4. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 149,502 |  | 28,746
Amounts owed to connected companies | 164,850 |  | 0
Accruals | 3,750 |  | 3,505
| 318,102 |  | 32,251

#### 5. Related party transactions

Other related party transactions

At the reporting date Curlew Capital Ltd, a related company, owed £50 to the company (2025: £50).
At the reporting date Curlew Opportunities Limited, a related company, was owed £54,950 by the company (2025 owed £50 to the company). During the year, £55,000 was received from Curlew Opportunities Limited in advance of a planned share issue. This balance will be transferred to share premium after the year end.
At the reporting date Esperance Enterprises Limited, a related company, was owed £109,900 (2025 owed £100 to the company). During the year, £110,000 was received from Esperance Enterprises Limited in advance of a planned share issue. This balance will be transferred to share premium after the year end.