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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
- 2 -
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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