REGISTERED NUMBER: 07848580 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

X-TEND WITH STYLE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss J R Morey

REGISTERED OFFICE:

1 West Street

Fareham

Hampshire

PO16 0BG

REGISTERED NUMBER:

07848580 (England and Wales)

FIXED ASSETS

Tangible assets

4

385

596

CURRENT ASSETS

Stocks

8,998

9,280

Debtors

5

15,595

19,718

Cash at bank and in hand

182

231

24,775

29,229

CREDITORS

Amounts falling due within one year

6

24,015

26,949

NET CURRENT ASSETS

760

2,280

TOTAL ASSETS LESS CURRENT LIABILITIES

1,145

2,876

PROVISIONS FOR LIABILITIES

73

113

NET ASSETS

1,072

2,763

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

72

1,763

1,072

2,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 September 2026 and were signed by:

Miss J R Morey - Director

1.	STATUTORY INFORMATION

X-Tend With Style Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue - described as turnover - is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Over the remaining term of the lease

Fixtures and fittings

-

20% straight line

Computer equipment

-

25% straight line

All fixed assets are initially recorded at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

1,266

9,401

893

11,560

Additions

-

-

224

224

At 31 March 2026

1,266

9,401

1,117

11,784

DEPRECIATION

At 1 April 2025

1,242

8,829

893

10,964

Charge for year

24

336

75

435

At 31 March 2026

1,266

9,165

968

11,399

NET BOOK VALUE

At 31 March 2026

-

236

149

385

At 31 March 2025

24

572

-

596

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,673

2,825

Other debtors

10,922

16,893

15,595

19,718

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,727

9,262

Payments on account

585

624

Trade creditors

430

-

Taxation and social security

14,998

15,767

Other creditors

1,275

1,296

24,015

26,949

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

11,186

11,186

Between one and five years

43,772

43,772

In more than five years

38,689

49,875

93,647

104,833

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Miss J R Morey

Balance outstanding at start of year

9,011

1,593

Amounts advanced

42,304

34,300

Amounts repaid

(47,766

)

(26,882

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,549

9,011