Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 false Shop fitting and office refurbishment 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03114629 2025-04-01 2026-03-31 03114629 2024-04-01 2025-03-31 03114629 2026-03-31 03114629 2025-03-31 03114629 c:Director1 2025-04-01 2026-03-31 03114629 d:PlantMachinery 2025-04-01 2026-03-31 03114629 d:PlantMachinery 2026-03-31 03114629 d:PlantMachinery 2025-03-31 03114629 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03114629 d:MotorVehicles 2025-04-01 2026-03-31 03114629 d:MotorVehicles 2026-03-31 03114629 d:MotorVehicles 2025-03-31 03114629 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03114629 d:OfficeEquipment 2025-04-01 2026-03-31 03114629 d:OfficeEquipment 2026-03-31 03114629 d:OfficeEquipment 2025-03-31 03114629 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03114629 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03114629 d:CurrentFinancialInstruments 2026-03-31 03114629 d:CurrentFinancialInstruments 2025-03-31 03114629 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 03114629 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 03114629 d:ShareCapital 2026-03-31 03114629 d:ShareCapital 2025-03-31 03114629 d:RetainedEarningsAccumulatedLosses 2026-03-31 03114629 d:RetainedEarningsAccumulatedLosses 2025-03-31 03114629 c:FRS102 2025-04-01 2026-03-31 03114629 c:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 03114629 c:FullAccounts 2025-04-01 2026-03-31 03114629 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03114629 2 2025-04-01 2026-03-31 03114629 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 03114629 THE EXTENSION CENTRE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
THE EXTENSION CENTRE LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE EXTENSION CENTRE LIMITED FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Extension Centre Limited for the year ended 31 March 2026 which comprise the Statement of financial position and the related notes 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 https://www.icaew.com /regulation. This report is made solely to the director of The Extension Centre Limited in accordance with the terms of our engagement letter dated 1st December 2021. Our work has been undertaken solely to prepare for your approval the financial statements of The Extension Centre Limited and state those matters that we have agreed to state to the director of The Extension Centre Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Extension Centre Limited and its director for our work or for this report. It is your duty to ensure that The Extension Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Extension Centre Limited. You consider that The Extension Centre Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of The Extension Centre 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 financial statements. McColes & Co (Herts) Ltd Chartered Accountants First Floor 28 Whitehorse Street Baldock Herts SG7 6QQ 29 June 2026 Page 1
THE EXTENSION CENTRE LIMITED REGISTERED NUMBER: 03114629 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,847 |  | 24,909
|  |  | 2,847 |  | 24,909
Current assets |  |  |  |  |
Stocks |  | 2,000 |  | 20,000 |
Debtors: amounts falling due within one year | 5 | 13,146 |  | 23,925 |
Cash at bank and in hand |  | 200,953 |  | 290,425 |
|  | 216,099 |  | 334,350 |
Creditors: amounts falling due within one year | 6 | (14,247) |  | (8,263) |
Net current assets |  |  | 201,852 |  | 326,087
Total assets less current liabilities |  |  | 204,699 |  | 350,996
Net assets |  |  | 204,699 |  | 350,996
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 204,697 |  | 350,994
|  |  | 204,699 |  | 350,996
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THE EXTENSION CENTRE LIMITED REGISTERED NUMBER: 03114629 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The director considers 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 year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her 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 29 June 2026.
J D Allen
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
THE EXTENSION CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.Accounting policies
| 1.1 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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:
| 1.2 | 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: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 1.3 | 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.
| 1.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.5 | 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
THE EXTENSION CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.Accounting policies (continued)
| 1.6 | Taxation
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.
| 1.7 | 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, using the methods below. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | straight line
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.
| 1.8 | 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.
| 1.9 | 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. Page 5
THE EXTENSION CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.Accounting policies (continued)
| 1.10 | 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.
| 1.11 | 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.
| 1.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2. | General information
The company is a private company, limited by shares and registered in England. Its registered number is: 03114629 Its Registered Office is: 33 Hitchin Street Baldock Herts SG7 6AQ
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
Page 6
THE EXTENSION CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2025 | 3,701 | 209,331 | 8,947 | 221,979
| At 31 March 2026 | 3,701 | 209,331 | 8,947 | 221,979
| Depreciation |  |  |  |
| At 1 April 2025 | 3,009 | 185,697 | 8,365 | 197,071
| Charge for the year on owned assets | 173 | 21,305 | 583 | 22,061
| At 31 March 2026 | 3,182 | 207,002 | 8,948 | 219,132
| Net book value |  |  |  |
| At 31 March 2026 | 519 | 2,329 | (1) | 2,847
| At 31 March 2025 | 692 | 23,634 | 583 | 24,909
Page 7
THE EXTENSION CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 9,978 | -
| Other debtors | - | 21,063
| Prepayments and accrued income | 3,168 | 2,862
|  | 13,146 | 23,925
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 101 | 740
| Other taxation and social security | 9,961 | 3,444
| Other creditors | 2,085 | 2,029
| Accruals and deferred income | 2,100 | 2,050
|  | 14,247 | 8,263
7. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £26,911 (2025 - £25,321). Contributions totalling £nil (2025 - £119) were payable to the fund at the reporting date and are included in creditors.
8. | Related party transactions
| The amount due to the Director and included in Other Creditors is £118 (2025: £274). The loan does not attract a rate of interest and is repayable on demand.
Page 8