1 August 2024 false No description of principal activity Taxfiler 2024.6 true 06957356 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06957356 2024-07-31 06957356 2024-08-01 2025-07-31 06957356 business:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 06957356 business:FilletedAccounts 2024-08-01 2025-07-31 06957356 2025-07-31 06957356 business:Director1 2024-08-01 2025-07-31 06957356 business:Director2 2024-08-01 2025-07-31 06957356 business:RegisteredOffice 2024-08-01 2025-07-31 06957356 2024-07-31 06957356 core:WithinOneYear 2025-07-31 06957356 core:WithinOneYear 2024-07-31 06957356 core:AfterOneYear 2025-07-31 06957356 core:AfterOneYear 2024-07-31 06957356 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 06957356 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 06957356 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 06957356 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 06957356 core:PreviouslyStatedAmount 2025-07-31 06957356 core:PreviouslyStatedAmount 2024-07-31 06957356 business:SmallEntities 2024-08-01 2025-07-31 06957356 countries:EnglandWales 2024-08-01 2025-07-31 06957356 core:PlantMachinery 2024-08-01 2025-07-31 06957356 core:FurnitureFittings 2024-08-01 2025-07-31 06957356 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 06957356 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 06957356 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 06957356 core:PlantMachinery 2024-07-31 06957356 core:MotorVehicles 2024-07-31 06957356 core:FurnitureFittings 2024-07-31 06957356 core:PlantMachinery 2025-07-31 06957356 core:MotorVehicles 2025-07-31 06957356 core:FurnitureFittings 2025-07-31 06957356 core:MotorVehicles 2024-08-01 2025-07-31 06957356 core:AfterOneYear 2024-08-01 2025-07-31 06957356 business:OrdinaryShareClass1 2024-08-01 2025-07-31 06957356 business:OrdinaryShareClass1 2023-08-01 2024-07-31 06957356 business:OrdinaryShareClass2 2024-08-01 2025-07-31 06957356 business:OrdinaryShareClass2 2023-08-01 2024-07-31 06957356 business:OrdinaryShareClass3 2024-08-01 2025-07-31 06957356 business:OrdinaryShareClass3 2023-08-01 2024-07-31 06957356 business:AllOrdinaryShares 2024-08-01 2025-07-31 06957356 business:AllOrdinaryShares 2023-08-01 2024-07-31 06957356 2023-08-01 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06957356 (England and Wales)
Extreme Cases Limited Unaudited accounts for the year ended 31 July 2025
Extreme Cases Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Extreme Cases Limited Company Information for the year ended 31 July 2025
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
- 3 -
Extreme Cases Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
15,718
16,772
Tangible assets
5
76,396
95,496
92,114
112,268
Current assets
Inventories
100,761
273,386
Debtors
6
332,221
142,046
Cash at bank and in hand
99,751
13,993
532,733
429,425
Creditors: amounts falling due within one year
7
(403,617)
(401,282)
Net current assets
129,116
28,143
Total assets less current liabilities
221,230
140,411
Creditors: amounts falling due after more than one year
8
(187,697)
(215,427)
Net assets/(liabilities)
33,533
(75,016)
Capital and reserves
Called up share capital
9
1,000
1,000
Profit and loss account
32,533
(76,016)
Shareholders' funds
33,533
(75,016)
For the year ending 31 July 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 30 September 2025 and were signed on its behalf by
M Brown Director Company Registration No. 06957356
- 4 -
Extreme Cases Limited Notes to the Accounts for the year ended 31 July 2025
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 2024
67,632
At 31 July 2025
67,632
Amortisation
At 1 August 2024
50,860
Charge for the year
1,054
At 31 July 2025
51,914
Net book value
At 31 July 2025
15,718
At 31 July 2024
16,772
- 5 -
Extreme Cases Limited Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
101,941
46,519
44,943
193,403
At 31 July 2025
101,941
46,519
44,943
193,403
Depreciation
At 1 August 2024
42,763
24,201
30,943
97,907
Charge for the year
11,836
4,464
2,800
19,100
At 31 July 2025
54,599
28,665
33,743
117,007
Net book value
At 31 July 2025
47,342
17,854
11,200
76,396
At 31 July 2024
59,178
22,318
14,000
95,496
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
307,000
125,212
Accrued income and prepayments
6,500
6,500
Other debtors
18,721
10,334
332,221
142,046
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
4,024
Trade creditors
316,743
357,818
Taxes and social security
68,417
20,129
Other creditors
14,993
16,816
Loans from directors
520
-
Accruals
2,944
2,495
403,617
401,282
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
187,697
199,366
Loans from directors
-
16,061
187,697
215,427
The company has provided its lenders with a fixed and floating charge.
- 6 -
Extreme Cases Limited Notes to the Accounts for the year ended 31 July 2025
9
Share capital
2025
2024
£
£
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 (2024: 8).
- 7 -