1 April 2022 false No description of principal activity Taxfiler 2023.10 05863709business:PrivateLimitedCompanyLtd2022-04-012023-03-31 058637092022-03-31 058637092022-04-012023-03-31 05863709business:AuditExemptWithAccountantsReport2022-04-012023-03-31 05863709business:FilletedAccounts2022-04-012023-03-31 058637092023-03-31 05863709business:Director12022-04-012023-03-31 05863709business:RegisteredOffice2022-04-012023-03-31 058637092022-03-31 05863709core:WithinOneYear2023-03-31 05863709core:WithinOneYear2022-03-31 05863709core:AfterOneYear2023-03-31 05863709core:AfterOneYear2022-03-31 05863709core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 05863709core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 05863709core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 05863709core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 05863709core:PreviouslyStatedAmount2023-03-31 05863709core:PreviouslyStatedAmount2022-03-31 05863709business:SmallEntities2022-04-012023-03-31 05863709countries:EnglandWales2022-04-012023-03-31 05863709core:LandBuildings2022-04-012023-03-31 05863709core:PlantMachinery2022-04-012023-03-31 05863709core:MotorVehicles2022-04-012023-03-31 05863709core:FurnitureFittings2022-04-012023-03-31 05863709core:ComputerEquipment2022-04-012023-03-31 05863709core:LandBuildings2022-03-31 05863709core:PlantMachinery2022-03-31 05863709core:MotorVehicles2022-03-31 05863709core:FurnitureFittings2022-03-31 05863709core:ComputerEquipment2022-03-31 05863709core:LandBuildings2023-03-31 05863709core:PlantMachinery2023-03-31 05863709core:MotorVehicles2023-03-31 05863709core:FurnitureFittings2023-03-31 05863709core:ComputerEquipment2023-03-31 05863709business:Director112022-04-012023-03-31 05863709business:Director112022-03-31 05863709business:Director112023-03-31 058637092021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. 05863709 (England and Wales)
Tony Breach Electrical Services Ltd Unaudited accounts for the year ended 31 March 2023
Tony Breach Electrical Services Ltd Unaudited accounts Contents
Page
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Tony Breach Electrical Services Ltd Company Information for the year ended 31 March 2023
Director
A Breach
Company Number
05863709 (England and Wales)
Registered Office
1 STUBBINGTON WAY FAIR OAK EASTLEIGH SO50 7LQ ENGLAND
Accountants
TBT Accountancy Ltd Hursley Campus Hursley Park Road Hursley Winchester Hampshire SO21 2JN
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Tony Breach Electrical Services Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,054 
9,187 
Current assets
Inventories
800 
650 
Debtors
73,037 
60,216 
Cash at bank and in hand
78,204 
131,033 
152,041 
191,899 
Creditors: amounts falling due within one year
(35,682)
(38,723)
Net current assets
116,359 
153,176 
Total assets less current liabilities
136,413 
162,363 
Creditors: amounts falling due after more than one year
(22,500)
(32,512)
Provisions for liabilities
Deferred tax
(2,351)
(48)
Net assets
111,562 
129,803 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
111,462 
129,703 
Shareholders' funds
111,562 
129,803 
For the year ending 31 March 2023 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 director acknowledges his 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 and authorised for issue on 4 September 2023 and were signed on its behalf by
A Breach Director Company Registration No. 05863709
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Tony Breach Electrical Services Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Tony Breach Electrical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 05863709. The registered office is 1 STUBBINGTON WAY, FAIR OAK, EASTLEIGH, SO50 7LQ, ENGLAND.
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.
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.
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:
Land & buildings
10% SL
Plant & machinery
25% SL
Motor vehicles
25% SL
Fixtures & fittings
25% SL
Computer equipment
25% SL
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Tony Breach Electrical Services Ltd Notes to the Accounts for the year ended 31 March 2023
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Government grants
Government grants in relation to the Bounce Back Loan scheme were received during 2020-21 accounting year and are credited to the profit and loss account when the corresponding expenditure is charged to profit and loss.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
12,807 
916 
18,820 
4,519 
4,522 
41,584 
Additions
- 
1,506 
13,990 
- 
649 
16,145 
At 31 March 2023
12,807 
2,422 
32,810 
4,519 
5,171 
57,729 
Depreciation
At 1 April 2022
3,843 
915 
18,820 
4,518 
4,301 
32,397 
Charge for the year
1,281 
376 
3,498 
- 
123 
5,278 
At 31 March 2023
5,124 
1,291 
22,318 
4,518 
4,424 
37,675 
Net book value
At 31 March 2023
7,683 
1,131 
10,492 
1 
747 
20,054 
At 31 March 2022
8,964 
1 
- 
1 
221 
9,187 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
898 
Trade debtors
44,642 
32,046 
Accrued income and prepayments
3,530 
2,385 
Other debtors
- 
44 
48,172 
35,373 
Amounts falling due after more than one year
Other debtors
24,865 
24,843 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
4,545 
- 
Obligations under finance leases and hire purchase contracts
- 
3,942 
Trade creditors
1,131 
8,313 
Taxes and social security
9,359 
15,174 
Other creditors
328 
294 
Accruals
10,319 
1,000 
35,682 
38,723 
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Tony Breach Electrical Services Ltd Notes to the Accounts for the year ended 31 March 2023
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
22,500 
32,512 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
A Breach
Director's Current Account
24,843 
25,117 
25,095 
24,864 
24,843 
25,117 
25,095 
24,864 
The director's loan is charged at 2% and is repayable on demand.
9
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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