Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 Other manufacturing not elsewhere classified re Window seal manufacturing.15 2025-01-01 false 17 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07819262 2025-01-01 2025-06-30 07819262 2024-01-01 2024-12-31 07819262 2025-06-30 07819262 2024-12-31 07819262 2024-01-01 07819262 c:Director3 2025-01-01 2025-06-30 07819262 d:PlantMachinery 2025-01-01 2025-06-30 07819262 d:PlantMachinery 2025-06-30 07819262 d:PlantMachinery 2024-12-31 07819262 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-06-30 07819262 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-01-01 2025-06-30 07819262 d:MotorVehicles 2025-01-01 2025-06-30 07819262 d:MotorVehicles 2025-06-30 07819262 d:MotorVehicles 2024-12-31 07819262 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-06-30 07819262 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-01-01 2025-06-30 07819262 d:FurnitureFittings 2025-01-01 2025-06-30 07819262 d:FurnitureFittings 2025-06-30 07819262 d:FurnitureFittings 2024-12-31 07819262 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-06-30 07819262 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2025-01-01 2025-06-30 07819262 d:OwnedOrFreeholdAssets 2025-01-01 2025-06-30 07819262 d:LeasedAssetsHeldAsLessee 2025-01-01 2025-06-30 07819262 d:CurrentFinancialInstruments 2025-06-30 07819262 d:CurrentFinancialInstruments 2024-12-31 07819262 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 07819262 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07819262 d:ShareCapital 2025-06-30 07819262 d:ShareCapital 2024-12-31 07819262 d:RetainedEarningsAccumulatedLosses 2025-06-30 07819262 d:RetainedEarningsAccumulatedLosses 2024-12-31 07819262 c:OrdinaryShareClass1 2025-01-01 2025-06-30 07819262 c:OrdinaryShareClass1 2025-06-30 07819262 c:OrdinaryShareClass1 2024-12-31 07819262 c:FRS102 2025-01-01 2025-06-30 07819262 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-06-30 07819262 c:FullAccounts 2025-01-01 2025-06-30 07819262 c:PrivateLimitedCompanyLtd 2025-01-01 2025-06-30 07819262 d:WithinOneYear 2025-06-30 07819262 d:WithinOneYear 2024-12-31 07819262 1 2025-01-01 2025-06-30 07819262 d:AcceleratedTaxDepreciationDeferredTax 2025-06-30 07819262 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 07819262 2 2025-01-01 2025-06-30 07819262 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-06-30 07819262 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-31 07819262 d:LeasedAssetsHeldAsLessee 2025-06-30 07819262 d:LeasedAssetsHeldAsLessee 2024-12-31 07819262 e:PoundSterling 2025-01-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07819262 EXTRUDASEAL LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
EXTRUDASEAL LIMITED REGISTERED NUMBER: 07819262 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 30 June |  | 31 December
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 188,261 |  | 210,095
|  |  | 188,261 |  | 210,095
Current assets |  |  |  |  |
Stocks |  | 182,738 |  | 151,373 |
Debtors: amounts falling due within one year | 5 | 477,104 |  | 533,286 |
Cash at bank and in hand |  | 900,898 |  | 795,140 |
|  | 1,560,740 |  | 1,479,799 |
Creditors: amounts falling due within one year | 6 | (392,514) |  | (290,251) |
Net current assets |  |  | 1,168,226 |  | 1,189,548
Total assets less current liabilities |  |  | 1,356,487 |  | 1,399,643
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (46,441) |  | (51,838) |
|  |  | (46,441) |  | (51,838)
Net assets |  |  | 1,310,046 |  | 1,347,805
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1 |  | 1
Profit and loss account |  |  | 1,310,045 |  | 1,347,804
|  |  | 1,310,046 |  | 1,347,805
Page 1
EXTRUDASEAL LIMITED REGISTERED NUMBER: 07819262 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 November 2025.
Mark Anthony Cooke
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
The company is a members limited liability company registered in England and Wales. The company's registered office is Units 7/8 Tamebridge Industrial Estate, Aldridge Road Perry Bar, Birmingham, B42 2XD. The principal activity continues to be that of the manufacture of gaskets. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance basis
|  |  |  | Motor vehicles | - | 25% | reducing balance basis
|  |  |  | Fixtures and fittings | - | 25% | reducing balance basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Page 6
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.15 | Financial instruments (continued)
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the period was 15 (2024 - 17).
Page 7
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 236,378 | 216,288 | 50,281 | 502,947
| Additions | 4,726 | - | - | 4,726
| At 30 June 2025 | 241,104 | 216,288 | 50,281 | 507,673
| Depreciation |  |  |  |
| At 1 January 2025 | 151,108 | 104,371 | 37,373 | 292,852
| Charge for the period on owned assets | 10,951 | 9,771 | 1,619 | 22,341
| Charge for the period on financed assets | - | 4,219 | - | 4,219
| At 30 June 2025 | 162,059 | 118,361 | 38,992 | 319,412
| Net book value |  |  |  |
| At 30 June 2025 | 79,045 | 97,927 | 11,289 | 188,261
| At 31 December 2024 | 85,269 | 111,917 | 12,909 | 210,095
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 29,529 | 55,845
|  | 29,529 | 55,845
Page 8
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 459,885 | 478,307
| Other debtors | - | 22,027
| Prepayments and accrued income | 17,219 | 32,952
|  | 477,104 | 533,286
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 68,235 | 18,211
| Corporation tax | 187,834 | 120,864
| Other taxation and social security | 121,038 | 124,216
| Obligations under finance lease and hire purchase contracts | 1,094 | 11,490
| Other creditors | 302 | 113
| Accruals and deferred income | 14,011 | 15,357
|  | 392,514 | 290,251
Page 9
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
7. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 51,838 | 63,154
| Charged to profit or loss | (5,397) | (11,316)
| At end of year | 46,441 | 51,838
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 46,441 | 51,838
|  | 46,441 | 51,838
8. | Share capital
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) ordinary share of £1.00 | 1 | 1
9. | Commitments under operating leases
| At 30 June 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Total Commitments | 17,000 | 42,500
|  | 17,000 | 42,500
Page 10
EXTRUDASEAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
10. | Transactions with directors
During the year the company made advances to the directors totalling £NIL, the directors made repayments to the company of £22,027. No Interest was charged against this loan for the year. With the directors owing the company £NIL (2024 £22,027) at the balance sheet date.
11. | Related party transactions
| The director Christopher Byers, maintained a fixed and floating charge secured against all future assets of the company. This charge was satisfied on 10th June 2025.
12. | Post balance sheet events
On 1st July 2025, Coba Automotive (UK) Limited (a subsidiary of Coba Holdings Limited) acquired 100% of the share capital of Extrudaseal Limited a company registered in England and Wales. On 1st August 2025, the trade and assets of Extrudaseal Limited were then hived up into Coba Automotive (UK) Limited and Extrudaseal Limited became a dormant company.
13. | Controlling party
The controlling interest in the company at the balance sheet date was held by Christopher Donald Byers. However on the 1st July 2025 the controlling party was COBA Automotive Limited, with the ultimate controlling party being M A Cooke via COBA Plastics Group Limited.
Page 11