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Company Registration No. 12171849 (England and Wales)
Extend Robotics Limited Unaudited accounts for the year ended 31 December 2025
Extend Robotics Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Extend Robotics Limited Company Information for the year ended 31 December 2025
Directors
C Liu D J Keen
Company Number
12171849 (England and Wales)
Registered Office
71-75 SHELTON STREET COVENT GARDEN LONDON WC2H 9JQ UNITED KINGDOM
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Extend Robotics Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Extend Robotics Limited for the year ended 31 December 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Extend Robotics Limited, as a body, in accordance with the terms of our engagement letter dated 4 July 2022. Our work has been undertaken solely to prepare for your approval the accounts of Extend Robotics Limited and state those matters that we have agreed to state to the Board of Directors of Extend Robotics Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Extend Robotics Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Extend Robotics Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Extend Robotics Limited. You consider that Extend Robotics Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Extend Robotics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Multiply Accountancy Limited Chartered Accountants 71-75 Shelton Street London WC2H 9JQ 20 January 2026
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Extend Robotics Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
615,791
403,993
Tangible assets
5
2,072
4,395
617,863
408,388
Current assets
Debtors
6
251,515
193,210
Cash at bank and in hand
20,660
91,333
272,175
284,543
Creditors: amounts falling due within one year
7
(927,610)
(587,633)
Net current liabilities
(655,435)
(303,090)
Net (liabilities)/assets
(37,572)
105,298
Capital and reserves
Called up share capital
1,681
1,673
Share premium
597,476
572,884
Profit and loss account
(636,729)
(469,259)
Shareholders' funds
(37,572)
105,298
For the year ending 31 December 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 15 July 2026 and were signed on its behalf by
C Liu Director Company Registration No. 12171849
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Extend Robotics Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Extend Robotics Limited is a private company, limited by shares, registered in England and Wales, registration number 12171849. The registered office is 71-75 SHELTON STREET, COVENT GARDEN, LONDON, WC2H 9JQ, UNITED KINGDOM.
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:
Fixtures & fittings
33.3% reducing balance
Computer equipment
33.3% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Capitalised R & D costs are amortised over 5 years straight line.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Extend Robotics Limited Notes to the Accounts for the year ended 31 December 2025
Going concern
The Company's financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, the Company has not generated any revenues in the year and has accumulated losses to date. The Company does not currently have any revenue generating operations. These conditions, among others, raise substantial doubt about the ability of the Company to continue as a going concern. In view of these matters, continuation as a going concern is dependent upon continued operations of the Company, which in turn is dependent upon the Company’s ability to, meets its financial requirements, raise additional capital, and the success of its future operations. The financial statements do not include any adjustments to the amount and classification of assets and liabilities that may be necessary should the Company not continue as a going concern. Management plans to fund operations of the Company through advances from existing shareholders, private placement of restricted securities or the issuance of stock in lieu of cash for payment of services until such a time as a business combination or other profitable investment may be achieved. There are no written agreements in place for such funding or issuance of securities and there can be no assurance that such will be available in the future. Management believes that this plan provides an opportunity for the Company to continue as a going concern.
4
Intangible fixed assets
Other
£
Cost
At 1 January 2025
606,076
Additions
416,267
At 31 December 2025
1,022,343
Amortisation
At 1 January 2025
202,083
Charge for the year
204,469
At 31 December 2025
406,552
Net book value
At 31 December 2025
615,791
At 31 December 2024
403,993
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
14,076
2,160
16,236
Additions
-
725
725
At 31 December 2025
14,076
2,885
16,961
Depreciation
At 1 January 2025
10,431
1,410
11,841
Charge for the year
2,345
703
3,048
At 31 December 2025
12,776
2,113
14,889
Net book value
At 31 December 2025
1,300
772
2,072
At 31 December 2024
3,645
750
4,395
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Extend Robotics Limited Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
4,408
Trade debtors
124,199
82,864
Accrued income and prepayments
3,537
4,661
Other debtors
123,779
101,277
251,515
193,210
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
64,175
44,928
Taxes and social security
137,581
12,026
Other creditors
607,723
501,644
Loans from directors
43,080
29,035
Accruals
5,051
-
Deferred income
70,000
-
927,610
587,633
8
Average number of employees
During the year the average number of employees was 13 (2024: 9).
- 8 -