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COMPANY REGISTRATION NUMBER: 09062780

All The Extras Limited

Filleted Unaudited Financial Statements

31 March 2025

All The Extras Limited

Financial Statements

Year ended 31 March 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

All The Extras Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | – | 41
Tangible assets | 6 | 115,918 | 132,849
| --------- | ---------
| 115,918 | 132,890

Current assets

Stocks | 2,756 | 15,500
Debtors | 7 | 53,372 | 64,421
Cash at bank and in hand | 10,590 | 2,356
| -------- | --------
| 66,718 | 82,277

Creditors: amounts falling due within one year | 8 | 169,125 | 112,083
| --------- | ---------
Net current liabilities | 102,407 | 29,806
| --------- | ---------
Total assets less current liabilities | 13,511 | 103,084

Creditors: amounts falling due after more than one year | 9 | 9,917 | 33,378

Provisions | – | 22,432
| -------- | ---------
Net assets | 3,594 | 47,274
| -------- | ---------

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | 3,593 | 47,273
| ------- | --------
Shareholders funds | 3,594 | 47,274
| ------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

All The Extras Limited

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 5 March 2026 , and are signed on behalf of the board by:

J D Browning
Director

Company registration number: 09062780

All The Extras Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The West Faversham Community Centre, Bysing Wood Road, Faversham, ME13 7RH, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The director has considered the current liability position and due to the continued support of the shareholders they believe it is appropriate to continue to use the going concern basis for the preparation of the financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Development costs | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 10% straight line
| Motor vehicles | - | 10% straight line
| Equipment | - | 10% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 12 (2024: 11 ).
5. Intangible assets

| Development costs
| £
Cost |
At 1 April 2024 and 31 March 2025 | 1,269
| -------
Amortisation |
At 1 April 2024 | 1,228
Charge for the year | 41
| -------
At 31 March 2025 | 1,269
| -------
Carrying amount |
At 31 March 2025 | –
| -------
At 31 March 2024 | 41
| -------

6. Tangible assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2024 | 106,888 | 27,277 | 31,292 | 165,457
Additions | 8,310 | – | 708 | 9,018
Disposals | ( 7,577) | – | – | ( 7,577)
| --------- | -------- | -------- | ---------
At 31 March 2025 | 107,621 | 27,277 | 32,000 | 166,898
| --------- | -------- | -------- | ---------
Depreciation |  |  |  |
At 1 April 2024 | 20,538 | 2,728 | 9,342 | 32,608
Charge for the year | 11,334 | 6,819 | 3,200 | 21,353
Disposals | ( 2,981) | – | – | ( 2,981)
| --------- | -------- | -------- | ---------
At 31 March 2025 | 28,891 | 9,547 | 12,542 | 50,980
| --------- | -------- | -------- | ---------
Carrying amount |  |  |  |
At 31 March 2025 | 78,730 | 17,730 | 19,458 | 115,918
| --------- | -------- | -------- | ---------
At 31 March 2024 | 86,350 | 24,549 | 21,950 | 132,849
| --------- | -------- | -------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 3,489 | 5,815
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 48,883 | 57,606
Other debtors | 1,000 | 1,000
| -------- | --------
| 53,372 | 64,421
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 2,800 | 5,541
Trade creditors | 10,285 | 14,446
Social security and other taxes | 134,861 | 72,850
Other creditors | 21,179 | 19,246
| --------- | ---------
| 169,125 | 112,083
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 610 | 3,267
Social security and other taxes | – | 12,442
Other creditors | 9,307 | 17,669
| ------- | --------
| 9,917 | 33,378
| ------- | --------

10. Controlling party
The company is a subsidiary of West Faversham Community Association , incorporated in the United Kingdom. The smallest group in which the results of the company are consolidated is that headed by West Faversham Community Association. The registered office of West Faversham Community Association is West Faversham Community Centre, Bysing Wood Road, Faversham, Kent, ME13 7RH.