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Registered number: 07157519
Extechnology Europe Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Ripe LLP
Chartered Accountants
9a Burroughs Gardens
London
NW4 4AU
Extechnology Europe Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—9

Page 1
Extechnology Europe Limited
Company Information
For The Year Ended 31 July 2025
Company Information

Director | Mr C J Flood
Company Number | 07157519
Registered Office | 9a Burroughs Gardens
| London
| NW4 4AU
Business | 45 Been Street
| London
| EC2Y 8AD
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
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Extechnology Europe Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 07157519

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets |  |  | 679 |  | 1,358
Tangible Assets | 4 |  | 63,951 |  | 76,191
Investments | 5 |  | 621,770 |  | 621,770
|  |  | 686,400 |  | 699,319
CURRENT ASSETS
Stocks |  | 55,879 |  | 108,917 |
Debtors | 6 | 151,406 |  | 218,903 |
Cash at bank and in hand |  | 135,046 |  | 53,820 |
|  | 342,331 |  | 381,640 |
Creditors: Amounts Falling Due Within One Year | 7 | (180,905 ) |  | (255,222 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 161,426 |  | 126,418
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 847,826 |  | 825,737
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,651 ) |  | (13,342 )
NET ASSETS |  |  | 845,175 |  | 812,395
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 845,075 |  | 812,295
SHAREHOLDERS' FUNDS |  |  | 845,175 |  | 812,395

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Extechnology Europe Limited
Balance Sheet (continued)
As At 31 July 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr C J Flood Director
03/04/2026

The notes on pages 4 to 9 form part of these financial statements.
Page 3
Page 4
Extechnology Europe Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Extechnology Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07157519 .
The registered office is 9a Burroughs Gardens, London, NW4 4AU.
The principal place of business is 45 Been Street, London, EC2Y 8AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
2.2. Significant judgements and estimations
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
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Extechnology Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 20% on cost

2.6. Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.9. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.10. Taxation
Tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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Extechnology Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.11. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.12. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 37,950 | 149,950 | 6,207 | 194,107
Additions | - | 1,089 | - | 1,089
As at 31 July 2025 | 37,950 | 151,039 | 6,207 | 195,196
Depreciation
As at 1 August 2024 | 25,109 | 88,233 | 4,574 | 117,916
Provided during the period | 3,210 | 9,393 | 726 | 13,329
As at 31 July 2025 | 28,319 | 97,626 | 5,300 | 131,245
Net Book Value
As at 31 July 2025 | 9,631 | 53,413 | 907 | 63,951
As at 1 August 2024 | 12,841 | 61,717 | 1,633 | 76,191

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Extechnology Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Investments

| Subsidiaries | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 August 2024 | 576,824 | 44,946 | 621,770
As at 31 July 2025 | 576,824 | 44,946 | 621,770
Provision
As at 1 August 2024 | - | - | -
As at 31 July 2025 | - | - | -
Net Book Value
As at 31 July 2025 | 576,824 | 44,946 | 621,770
As at 1 August 2024 | 576,824 | 44,946 | 621,770

Subsidiaries
Details of the company's subsidiaries as at 31 July 2025 are as follows:

Name of undertaking | Registered Office | Class of shares held | Direct holding | Indirect holding
--- | --- | --- | --- | ---
Ardenair Limited | 9a Burroughs Gardens, London, NW4 4AU England and Wales | Ordinary | 100.00% | -
Arden Environmental Limited | 9a Burroughs Gardens, London, NW4 4AU England and Wales | Ordinary | 100.00% | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 60,115 |  | 156,784
Other debtors | 91,291 |  | 62,119
| 151,406 |  | 218,903

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Extechnology Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 32,486 |  | 105,259
Bank loans and overdrafts | 10,440 |  | 9,932
Other creditors | 109,856 |  | 105,555
Taxation and social security | 28,123 |  | 34,476
| 180,905 |  | 255,222

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,651 |  | 13,342

9. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 10,440 |  | 9,932

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 2,651 |  | 13,342

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

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Extechnology Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
11. Related Party Disclosures
Arden Environment Limited
(subsidiary company)
At the balance sheet date, Arden Environment Limited owed £76,493 (2024: £46,077) to the company.
Ardenair Limited
(subsidiary company)
At the balance sheet date, Ardenair Limited owed £451 (2024: £427) to the company.
Extechnology Limited
(a company controlled by the director)
At the balance sheet date, Extechnology Limited owed £1,529 (2024: £1,225) to the company.
Transactions with Director
At the balance sheet date, the company owed £101,939 (2024: £96,513) to the director.
Sideways Investment Limited
(a company controlled by the director)
During the year, the company incurred management fees of £35,161 (2024: £46,885) from Sideways Investment Limited.
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