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REGISTERED NUMBER: 10192632 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Breathe Easy Training Limited

Breathe Easy Training Limited (Registered number: 10192632)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Breathe Easy Training Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: J T Minshull





SECRETARY: Mrs S J L Minshull





REGISTERED OFFICE: Orchard Mead
Worcester Road
Grafton Flyford
Worcestershire
WR7 4PW





REGISTERED NUMBER: 10192632 (England and Wales)





ACCOUNTANTS: Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

Breathe Easy Training Limited (Registered number: 10192632)

Balance Sheet
31 May 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 10,354 8,166
Cash at bank 1,222 1,198
11,576 9,364
CREDITORS
Amounts falling due within one year 5 (3,761 ) (2,546 )
NET CURRENT ASSETS 7,815 6,818
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,815

6,818

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7,813 6,816
SHAREHOLDERS' FUNDS 7,815 6,818

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 November 2024 and were signed by:





J T Minshull - Director


Breathe Easy Training Limited (Registered number: 10192632)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Breathe Easy Training 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 is measured at the fair value of the consideration received or receivable.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 10,354 8,166

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 830 590
Other creditors 2,931 1,956
3,761 2,546

Breathe Easy Training Limited (Registered number: 10192632)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

6. RELATED PARTY DISCLOSURES

Chroma Finishes Limited
A company controlled by the directors of this company.

Recharges from Chroma Finishes Ltd:-
Accountancy £975 (2023 - £975)
Confirmation statement £nil (2023 - £36)
Telephone £nil (2023 - £207)
Motor and travelling £nil (2023 - £446)


2024 2023
£ £
Amounts due (to)/ from the related party at the balance sheet date(1,781)(806)

The amount due to Chroma Finishes Ltd is unsecured and has no specific terms regarding payment of interest. The amount due is repayable on demand but the director of Chroma Finishes Limited has given his assurance that the amount will not be demanded until such time as Breathe Easy Training Limited can afford to do so without detriment to its operating and working capital requirement.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Breathe Easy Training 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Breathe Easy Training Limited for the year ended 31 May 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Breathe Easy Training Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Breathe Easy Training Limited and state those matters that we have agreed to state to the director of Breathe Easy Training Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breathe Easy Training Limited and its director for our work or for this report.

It is your duty to ensure that Breathe Easy Training Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Breathe Easy Training Limited. You consider that Breathe Easy Training Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Breathe Easy Training Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


25 November 2024