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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
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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
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Extreme Cases Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
15,718 
16,772 
Tangible assets
76,396 
95,496 
92,114 
112,268 
Current assets
Inventories
100,761 
273,386 
Debtors
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
(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
(187,697)
(215,427)
Net assets/(liabilities)
33,533 
(75,016)
Capital and reserves
Called up share capital
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
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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 
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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.
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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).
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