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REGISTERED NUMBER: 04073260 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Breeze Construction Limited

Breeze Construction Limited (Registered number: 04073260)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Breeze Construction Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: D M Peach





SECRETARY: D M Peach





REGISTERED OFFICE: 38-40 Blake Road
Gosport
Hampshire
PO12 1PT





REGISTERED NUMBER: 04073260 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

Breeze Construction Limited (Registered number: 04073260)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 104,967 50,094

CURRENT ASSETS
Debtors 5 31,038 67,425
Cash at bank and in hand 194,494 140,370
225,532 207,795
CREDITORS
Amounts falling due within one year 6 218,270 177,326
NET CURRENT ASSETS 7,262 30,469
TOTAL ASSETS LESS CURRENT
LIABILITIES

112,229

80,563

CREDITORS
Amounts falling due after more than one
year

7

(40,060

)

(32,487

)

PROVISIONS FOR LIABILITIES (22,333 ) (7,197 )
NET ASSETS 49,836 40,879

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 49,733 40,776
SHAREHOLDERS' FUNDS 49,836 40,879

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

Breeze Construction Limited (Registered number: 04073260)

Balance Sheet - continued
30 September 2023


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 9 April 2024 and were signed by:





D M Peach - Director


Breeze Construction Limited (Registered number: 04073260)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Breeze Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Breeze Construction Limited (Registered number: 04073260)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 2,000 1,220 119,809 1,771 124,800
Additions 7,180 - 73,948 - 81,128
Disposals - - (31,000 ) - (31,000 )
At 30 September 2023 9,180 1,220 162,757 1,771 174,928
DEPRECIATION
At 1 October 2022 1,967 1,096 69,873 1,770 74,706
Charge for year 1,070 20 20,585 - 21,675
Eliminated on disposal - - (26,420 ) - (26,420 )
At 30 September 2023 3,037 1,116 64,038 1,770 69,961
NET BOOK VALUE
At 30 September 2023 6,143 104 98,719 1 104,967
At 30 September 2022 33 124 49,936 1 50,094

Breeze Construction Limited (Registered number: 04073260)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under finance leases are as follows:
Motor
vehicles
£   
COST
At 1 October 2022 20,390
Additions 73,948
At 30 September 2023 94,338
DEPRECIATION
At 1 October 2022 6,687
Charge for year 13,827
At 30 September 2023 20,514
NET BOOK VALUE
At 30 September 2023 73,824
At 30 September 2022 13,703

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Accrued Income 31,036 67,422
Other debtors 2 3
31,038 67,425

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 10,259 10,081
Finance leases 17,020 4,975
Payments on account - 15,500
Trade creditors 44,973 38,246
Amounts owed to group undertakings 19,318 1,472
Taxation and social security 53,944 50,843
Other creditors 72,756 56,209
218,270 177,326

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 16,495 26,754
Finance leases 23,565 5,733
40,060 32,487

Breeze Construction Limited

Report of the Accountants to the Director of
Breeze Construction Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2023 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ


Date: .............................................