REGISTERED NUMBER: 08325566 (England and Wales)

Expanded Dimensions Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A B Cardwell

REGISTERED OFFICE:

Unit 1, Goat Lees

Trinity Road

Kennington

Ashford

Kent

TN25 4AB

BUSINESS ADDRESS:

4 Buckland Place

Maidstone

Kent

ME16 0SJ

REGISTERED NUMBER:

08325566 (England and Wales)

ACCOUNTANTS:

Edwards & Co

Chartered Accountants

Unit 1, Goat Lees

Trinity Road

Ashford

Kent

TN25 4AB

FIXED ASSETS

Tangible assets

4

1,802

2,252

CURRENT ASSETS

Debtors

5

29,294

15,265

Cash at bank

2,796

4,943

32,090

20,208

CREDITORS

Amounts falling due within one year

6

61,221

20,660

NET CURRENT LIABILITIES

(29,131

)

(452

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,329

)

1,800

CREDITORS

Amounts falling due after more than one year

7

(9,178

)

(14,232

)

PROVISIONS FOR LIABILITIES

(428

)

(428

)

NET LIABILITIES

(36,935

)

(12,860

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(36,936

)

(12,861

)

SHAREHOLDERS' FUNDS

(36,935

)

(12,860

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 September 2025 and were signed by:

A B Cardwell - Director

1.	STATUTORY INFORMATION

Expanded Dimensions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going Concern

At the year end the company had net liabilities of £36,935. Included within creditors is an amount of £48,631 owed to the director. The company is dependent on the financial support of its director, who has continued to provide this support since the year end. The director has confirmed that he will not withdraw the sums due to himself until there are sufficient funds to do so. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to and from banks, other third parties and related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

13,400

DEPRECIATION

At 1 January 2024

11,148

Charge for year

450

At 31 December 2024

11,598

NET BOOK VALUE

At 31 December 2024

1,802

At 31 December 2023

2,252

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

29,294

15,265

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,065

9,941

Trade creditors

-

1,798

Taxation and social security

(899

)

5,434

Other creditors

52,055

3,487

61,221

20,660

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

9,178

14,232

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

A B Cardwell

Balance outstanding at start of year

8,975

-

Amounts advanced

-

23,390

Amounts repaid

(8,975

)

(14,415

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

8,975

Interest is charged at the HMRC official rate on loans to directors that exceed the HMRC exempt amount. The loans are repayable on demand.