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Registered number: 12130798
Break The Loop Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12130798
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 345 345
Tangible Assets 5 2,284 1,949
2,629 2,294
CURRENT ASSETS
Debtors 6 3,168 11,939
Cash at bank and in hand 6,732 4
9,900 11,943
Creditors: Amounts Falling Due Within One Year 7 (11,995 ) (12,861 )
NET CURRENT ASSETS (LIABILITIES) (2,095 ) (918 )
TOTAL ASSETS LESS CURRENT LIABILITIES 534 1,376
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (434 ) (370 )
NET ASSETS 100 1,006
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account - 906
SHAREHOLDERS' FUNDS 100 1,006
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Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss H Warnes
Director
04/04/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Break The Loop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12130798 . The registered office is 37 Trinity Street, Bishop's Stortford, England, CM23 3TJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
The intangible asset is an NFT, however it is clear that these digital assets should be classified as intangible assets, and recorded at their purchase price. Since an NFT is an asset with an indefinite life span, such as trademarks or prepetual franchises, we have chosen not to amortise this asset.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.8. Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.9. Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 August 2022 345
As at 31 July 2023 345
Net Book Value
As at 31 July 2023 345
As at 1 August 2022 345
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2022 2,338 875 3,213
Additions 1,097 - 1,097
As at 31 July 2023 3,435 875 4,310
Depreciation
As at 1 August 2022 1,117 147 1,264
Provided during the period 580 182 762
As at 31 July 2023 1,697 329 2,026
Net Book Value
As at 31 July 2023 1,738 546 2,284
As at 1 August 2022 1,221 728 1,949
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,025 -
Director's loan account 2,143 11,939
3,168 11,939
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 66 854
Bank loans and overdrafts - 6,777
Corporation tax 9,041 2,965
VAT 387 2,265
Other creditors 2,501 -
11,995 12,861
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 434 370
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Miss Hayley Warnes 11,939 31,348 41,144 - 2,143
The above loan is unsecured, interest free and repayable on demand.
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