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Registered number: 08724638









BREACHCROFT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2023

 
BREACHCROFT LIMITED
REGISTERED NUMBER: 08724638

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

31 October
30 April
2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
-
1,368,613

Cash at bank and in hand
  
5,428,762
2,620,593

  
5,428,762
3,989,206

Creditors: amounts falling due within one year
 6 
(528,594)
(742,559)

Net current assets
  
 
 
4,900,168
 
 
3,246,647

Total assets less current liabilities
  
4,900,168
3,246,647

  

Net assets
  
4,900,168
3,246,647


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
4,900,068
3,246,547

  
4,900,168
3,246,647


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 October 2024.




M McIntyre
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
BREACHCROFT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

1.


General information

Breachcroft Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is Regina House, 124 Finchley Road, London, NW3 5JS. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover comprises revenue recognised by the company in respect of artistic performances. Turnover is recognised in the period in which it is earned.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.


4.


Employees

The average monthly number of employees, including directors, during the period was 2 (2022 - 2).

Page 2

 
BREACHCROFT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

5.


Debtors

31 October
30 April
2023
2022
£
£


Trade debtors
-
1,350,000

Other debtors
-
18,613

-
1,368,613



6.


Creditors: Amounts falling due within one year

31 October
30 April
2023
2022
£
£

Trade creditors
-
7,771

Corporation tax
449,384
494,030

Other taxation and social security
44,000
234,508

Other creditors
28,960
-

Accruals and deferred income
6,250
6,250

528,594
742,559



7.


Related party transactions

At the reporting date, the company owed £28,960 to (2022: £18,613 was owed by) the directors of the company. The loan is unsecured and repayable on demand. Interest was charged at commercial rates.

 
Page 3