Extra Roomz Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07845746

Extra Roomz Ltd

Filleted Unaudited Abridged Financial Statements

31 January 2026

Extra Roomz Ltd

Abridged Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Intangible assets	5	130,113	130,113
Tangible assets	6	45,782	53,515
Investments	7	78,584	78,584
		---------	---------
		254,479	262,212

Current assets

Stocks	46,310	57,620
Debtors	23,280	8,372
Cash at bank and in hand	95,729	166,582
	---------	---------
	165,319	232,574

Creditors: amounts falling due within one year	77,295	98,575
	---------	---------
Net current assets	88,024	133,999
	---------	---------
Total assets less current liabilities	342,503	396,211

Creditors: amounts falling due after more than one year	–	3,333

Provisions

Taxation including deferred tax	2,620	3,941
	---------	---------
Net assets	339,883	388,937
	---------	---------

Capital and reserves

Called up share capital	8	2	2
Profit and loss account		339,881	388,935
		---------	---------
Shareholders funds		339,883	388,937
		---------	---------

These abridged 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 abridged statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

Extra Roomz Ltd

Abridged Statement of Financial Position (continued)

31 January 2026

These abridged financial statements were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:

Mr D Fowler
Director

Company registration number: 07845746

Extra Roomz Ltd

Notes to the Abridged Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Overwell Church Gate, Colston Bassett, Nottinghamshire, NG12 3FE, England.

2. Statement of compliance

These abridged 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 abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity.

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. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equiment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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.

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 abridged 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2025: 6 ).

5. Intangible assets

	£
Cost
At 1 February 2025 and 31 January 2026	130,113
	---------
Amortisation
At 1 February 2025 and 31 January 2026	–
	---------
Carrying amount
At 31 January 2026	130,113
	---------
At 31 January 2025	130,113
	---------

6. Tangible assets

	£
Cost
At 1 February 2025	135,730
Additions	900
Disposals	( 579)
	---------
At 31 January 2026	136,051
	---------
Depreciation
At 1 February 2025	82,215
Charge for the year	8,366
Disposals	( 312)
	---------
At 31 January 2026	90,269
	---------
Carrying amount
At 31 January 2026	45,782
	---------
At 31 January 2025	53,515
	---------

7. Investments

	£
Cost
At 1 February 2025 and 31 January 2026	78,584
	-------
Impairment
At 1 February 2025 and 31 January 2026	–
	-------
Carrying amount
At 31 January 2026	78,584
	-------
At 31 January 2025	78,584
	-------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 0.01 each	200	2	200	2
	----	----	----	----

9. Director's advances, credits and guarantees

The company operates a director's account with the balance being due by the company at the year end of £65,905 (2025 - £65,798). No interest is charged and all amounts are repayable on demand.