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REGISTERED NUMBER: 01612127 (England and Wales)






















Financial Statements

for the Year Ended 31 March 2023

for

J. Breheny Developments Limited

J. Breheny Developments Limited (Registered number: 01612127)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J. Breheny Developments Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: J N E Breheny





SECRETARY: S Aziz





REGISTERED OFFICE: Flordon Road
Creeting St Mary
Ipswich
Suffolk
IP6 8NH





REGISTERED NUMBER: 01612127 (England and Wales)





AUDITORS: Wright Vigar Limited
Statutory Auditors
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

J. Breheny Developments Limited (Registered number: 01612127)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Development Land & Buildings 152,074 152,074
Debtors 4 83 83
Cash at bank 7,210 7,210
159,367 159,367
CREDITORS
Amounts falling due within one year 5 301,609 301,609
NET CURRENT LIABILITIES (142,242 ) (142,242 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(142,242

)

(142,242

)

CAPITAL AND RESERVES
Called up share capital 6 5,000 5,000
Retained earnings 7 (147,242 ) (147,242 )
SHAREHOLDERS' FUNDS (142,242 ) (142,242 )

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2023 and were signed by:





J N E Breheny - Director


J. Breheny Developments Limited (Registered number: 01612127)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

J. Breheny Developments Limited 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.

The Directors have prepared the accounts on the going concern basis. At the year end the company had net current liabilities of £142,242 (2022: £142,242).

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Development land & buildings
The assets are held with a view to development when market conditions improve. They are included at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 83 83

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to Holding company 301,609 301,609

J. Breheny Developments Limited (Registered number: 01612127)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
5,000 Ordinary Shares £1 5,000 5,000

7. RESERVES
Retained
earnings
£   

At 1 April 2022 (147,242 )
Profit for the year -
At 31 March 2023 (147,242 )

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Shaw BSc FCA (Senior Statutory Auditor)
for and on behalf of Wright Vigar Limited