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Company Registration No. 13547157 (England and Wales)
EXTRA BRAIN LTD Unaudited accounts for the year ended 31 August 2025
EXTRA BRAIN LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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EXTRA BRAIN LTD Company Information for the year ended 31 August 2025
Directors
Jessica Gregson Daniel Gregson
Company Number
13547157 (England and Wales)
Registered Office
128 City Road London EC1V 2NX ENGLAND
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EXTRA BRAIN LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
40,254
-
Current assets
Debtors
5
6,126
4,800
Cash at bank and in hand
31,835
57,936
37,961
62,736
Creditors: amounts falling due within one year
6
(23,729)
(30,787)
Net current assets
14,232
31,949
Total assets less current liabilities
54,486
31,949
Creditors: amounts falling due after more than one year
7
(45,384)
(21,074)
Net assets
9,102
10,875
Capital and reserves
Called up share capital
2
2
Profit and loss account
9,100
10,873
Shareholders' funds
9,102
10,875
For the year ending 31 August 2025 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 6 October 2025 and were signed on its behalf by
Jessica Gregson Director Company Registration No. 13547157
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EXTRA BRAIN LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
EXTRA BRAIN LTD is a private company, limited by shares, registered in England and Wales, registration number 13547157. The registered office is 128 City Road, London, EC1V 2NX, ENGLAND.
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
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
-
-
276
182
458
Additions
382
39,872
-
-
40,254
At 31 August 2025
382
39,872
276
182
40,712
Depreciation
At 1 September 2024
-
-
276
182
458
At 31 August 2025
-
-
276
182
458
Net book value
At 31 August 2025
382
39,872
-
-
40,254
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
6,126
4,800
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EXTRA BRAIN LTD Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
3,117
-
VAT
9,788
10,858
Trade creditors
5,688
-
Taxes and social security
5,136
19,929
23,729
30,787
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
15,512
21,074
Obligations under finance leases and hire purchase contracts
29,872
-
45,384
21,074
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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