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REGISTERED NUMBER: 02756925 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Breeze (Southern) Limited

Breeze (Southern) Limited (Registered number: 02756925)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Breeze (Southern) Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: R C Stokes
Mrs T A Stokes





SECRETARY: R C Stokes





REGISTERED OFFICE: LSC House
Murray Road
Orpington
Kent
BR5 3QY





REGISTERED NUMBER: 02756925 (England and Wales)





ACCOUNTANTS: Ward Mackenzie Ltd
Chartered Accountants
Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS

Breeze (Southern) Limited (Registered number: 02756925)

Balance Sheet
31 October 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 39,272 18,330

CURRENT ASSETS
Stocks 5 40,565 45,684
Debtors 6 54,903 74,287
Cash at bank and in hand 17,699 44,633
113,167 164,604
CREDITORS
Amounts falling due within one year 7 (42,995 ) (51,450 )
NET CURRENT ASSETS 70,172 113,154
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,444

131,484

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 9 109,442 131,482
SHAREHOLDERS' FUNDS 109,444 131,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by:





R C Stokes - Director


Breeze (Southern) Limited (Registered number: 02756925)

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

1. STATUTORY INFORMATION

Breeze (Southern) 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 (£).


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, 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.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

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

DEFERRED TAX
Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date as these are considered immaterial.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

Breeze (Southern) Limited (Registered number: 02756925)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2022 7,850 15,704 78,940 25,773 128,267
Additions - - 24,975 3,599 28,574
Disposals - - (12,250 ) (1,418 ) (13,668 )
At 31 October 2023 7,850 15,704 91,665 27,954 143,173
DEPRECIATION
At 1 November 2022 7,026 15,551 63,282 24,078 109,937
Charge for year 165 31 4,956 767 5,919
Eliminated on disposal - - (10,616 ) (1,339 ) (11,955 )
At 31 October 2023 7,191 15,582 57,622 23,506 103,901
NET BOOK VALUE
At 31 October 2023 659 122 34,043 4,448 39,272
At 31 October 2022 824 153 15,658 1,695 18,330

5. STOCKS
2023 2022
£    £   
Stocks 40,565 45,684

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 47,446 58,186
Other debtors 7,457 16,101
54,903 74,287

The directors consider the carrying value of trade and other receivables approximate to their fair values.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 33,817 43,963
Taxation and social security 3,363 2,540
Other creditors 5,815 4,947
42,995 51,450

The directors consider the carrying amounts of current liabilities approximate to their fair values.

8. SECURED DEBTS

Security is held by the bank in the form of formal charges held over all assets of the company, incorporating a fixed and floating charge.

Breeze (Southern) Limited (Registered number: 02756925)

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

9. RESERVES
Retained
earnings
£   

At 1 November 2022 131,482
Profit for the year 2,010
Dividends (24,050 )
At 31 October 2023 109,442

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

10. RELATED PARTY DISCLOSURES

At the balance sheet date, included in other creditor, are amounts due to directors of £161 (2022 - £71).