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REGISTERED NUMBER: 09377028 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BRECKFAST LTD

BRECKFAST LTD (REGISTERED NUMBER: 09377028)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRECKFAST LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: S M Breckman
Mrs H S Breckman





REGISTERED OFFICE: 150 High Street
Sevenoaks
Kent
TN13 1XE





REGISTERED NUMBER: 09377028 (England and Wales)





ACCOUNTANTS: Greenaway Chartered Accountants
150 High Street
Sevenoaks
Kent
TN13 1XE

BRECKFAST LTD (REGISTERED NUMBER: 09377028)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 55,754 76,958

CURRENT ASSETS
Debtors 5 2,655 29,108
Cash at bank 22,701 235,260
25,356 264,368
CREDITORS
Amounts falling due within one year 6 15,642 109,805
NET CURRENT ASSETS 9,714 154,563
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,468

231,521

CREDITORS
Amounts falling due after more than one
year

7

30,476

35,826
NET ASSETS 34,992 195,695

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 34,990 195,693
SHAREHOLDERS' FUNDS 34,992 195,695

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

BRECKFAST LTD (REGISTERED NUMBER: 09377028)

BALANCE SHEET - continued
31 MARCH 2024


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 8 August 2024 and were signed on its behalf by:




S M Breckman - Director



Mrs H S Breckman - Director


BRECKFAST LTD (REGISTERED NUMBER: 09377028)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Breckfast Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 25% on cost, 25% on reducing balance and 20% 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.

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 2 (2023 - 2 ) .

BRECKFAST LTD (REGISTERED NUMBER: 09377028)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2023
and 31 March 2024 123,046
DEPRECIATION
At 1 April 2023 46,088
Charge for year 21,204
At 31 March 2024 67,292
NET BOOK VALUE
At 31 March 2024 55,754
At 31 March 2023 76,958

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£ £
Trade debtors - 18,981
Other debtors 2,655 10,127
2,655 29,108

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£ £
Hire purchase contracts 5,350 5,350
Taxation and social security 8,093 91,967
Other creditors 2,199 12,488
15,642 109,805

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£ £
Hire purchase contracts 30,476 35,826