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Company Registration No. 06957356 (England and Wales)
Extreme Cases Limited Unaudited accounts for the year ended 31 July 2024
Extreme Cases Limited Unaudited accounts Contents
Page
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Extreme Cases Limited Company Information for the year ended 31 July 2024
Directors
M Brown B Scott
Company Number
06957356 (England and Wales)
Registered Office
Franklyn House Bratton Fleming Devon EX31 4TG
Accountants
JD Accountants (South West) Ltd Suite 2, Riverside Court Castle Street Barnstaple Devon EX31 1DR
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Extreme Cases Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
16,772 
18,090 
Tangible assets
95,496 
113,650 
112,268 
131,740 
Current assets
Inventories
273,386 
126,075 
Debtors
142,046 
311,254 
Cash at bank and in hand
13,993 
14,362 
429,425 
451,691 
Creditors: amounts falling due within one year
(401,282)
(362,767)
Net current assets
28,143 
88,924 
Total assets less current liabilities
140,411 
220,664 
Creditors: amounts falling due after more than one year
(215,427)
(319,515)
Net liabilities
(75,016)
(98,851)
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
(76,016)
(99,851)
Shareholders' funds
(75,016)
(98,851)
For the year ending 31 July 2024 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2025 and were signed on its behalf by
B Scott Director Company Registration No. 06957356
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Extreme Cases Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Extreme Cases Limited is a private company, limited by shares, registered in England and Wales, registration number 06957356. The registered office is Franklyn House, Bratton Fleming, Devon, EX31 4TG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Going concern
The company's accounts have been prepared on a going concern basis. Whilst the company's accounts do show net current liabilities, having reviewed the financial position for the next twelve months, the directors believe that the preparation of the accounts on a going concern basis to be appropriate.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2023
67,632 
At 31 July 2024
67,632 
Amortisation
At 1 August 2023
49,542 
Charge for the year
1,318 
At 31 July 2024
50,860 
Net book value
At 31 July 2024
16,772 
At 31 July 2023
18,090 
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Extreme Cases Limited Notes to the Accounts for the year ended 31 July 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
101,941 
46,519 
39,223 
187,683 
Additions
- 
- 
5,720 
5,720 
At 31 July 2024
101,941 
46,519 
44,943 
193,403 
Depreciation
At 1 August 2023
27,969 
18,621 
27,443 
74,033 
Charge for the year
14,794 
5,580 
3,500 
23,874 
At 31 July 2024
42,763 
24,201 
30,943 
97,907 
Net book value
At 31 July 2024
59,178 
22,318 
14,000 
95,496 
At 31 July 2023
73,972 
27,898 
11,780 
113,650 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
125,212 
290,179 
Accrued income and prepayments
6,500 
10,741 
Other debtors
10,334 
10,334 
142,046 
311,254 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,024 
28,457 
Trade creditors
357,818 
276,123 
Taxes and social security
20,129 
2,870 
Other creditors
16,816 
18,234 
Loans from directors
- 
35,258 
Accruals
2,495 
1,825 
401,282 
362,767 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
199,366 
308,259 
Loans from directors
16,061 
11,256 
215,427 
319,515 
The company has provided its lenders with a fixed and floating charge.
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Extreme Cases Limited Notes to the Accounts for the year ended 31 July 2024
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
700 Ordinary A shares of £1 each
700 
700 
150 Ordinary B shares of £1 each
150 
150 
150 Ordinary C shares of £1 each
150 
150 
1,000 
1,000 
10
Average number of employees
During the year the average number of employees was 8 (2023: 5).
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