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Company Registration No. 05863709 (England and Wales)
Tony Breach Electrical Services Ltd Unaudited accounts for the year ended 31 March 2024
Tony Breach Electrical Services Ltd Unaudited accounts Contents
Page
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Tony Breach Electrical Services Ltd Company Information for the year ended 31 March 2024
Director
A Breach
Company Number
05863709 (England and Wales)
Registered Office
1 STUBBINGTON WAY FAIR OAK EASTLEIGH SO50 7LQ ENGLAND
Accountants
TBT Accountancy Ltd Kingfisher House Rownhams Lane North Baddesley Southampton Hampshire SO52 9LP
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Tony Breach Electrical Services Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,460 
20,054 
Current assets
Inventories
950 
800 
Debtors
36,205 
73,037 
Cash at bank and in hand
115,869 
78,204 
153,024 
152,041 
Creditors: amounts falling due within one year
(33,153)
(35,682)
Net current assets
119,871 
116,359 
Total assets less current liabilities
158,331 
136,413 
Creditors: amounts falling due after more than one year
(30,883)
(22,500)
Provisions for liabilities
Deferred tax
(8,014)
(2,351)
Net assets
119,434 
111,562 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
119,334 
111,462 
Shareholders' funds
119,434 
111,562 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 December 2024 and were signed on its behalf by
A Breach Director Company Registration No. 05863709
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Tony Breach Electrical Services Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Tony Breach Electrical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 05863709. The registered office is 1 STUBBINGTON WAY, FAIR OAK, EASTLEIGH, SO50 7LQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% SL
Plant & machinery
25% SL
Motor vehicles
25% SL
Fixtures & fittings
25% SL
Computer equipment
25% SL
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Tony Breach Electrical Services Ltd Notes to the Accounts for the year ended 31 March 2024
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
12,807 
2,422 
32,810 
4,519 
5,171 
57,729 
Additions
- 
903 
33,574 
- 
- 
34,477 
Disposals
- 
- 
(13,990)
- 
- 
(13,990)
At 31 March 2024
12,807 
3,325 
52,394 
4,519 
5,171 
78,216 
Depreciation
At 1 April 2023
5,124 
1,291 
22,318 
4,518 
4,424 
37,675 
Charge for the year
1,281 
376 
3,498 
- 
424 
5,579 
On disposals
- 
- 
(3,498)
- 
- 
(3,498)
At 31 March 2024
6,405 
1,667 
22,318 
4,518 
4,848 
39,756 
Net book value
At 31 March 2024
6,402 
1,658 
30,076 
1 
323 
38,460 
At 31 March 2023
7,683 
1,131 
10,492 
1 
747 
20,054 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,564 
- 
Trade debtors
34,112 
44,642 
Accrued income and prepayments
43 
3,530 
Other debtors
486 
24,865 
36,205 
73,037 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
- 
4,545 
Obligations under finance leases and hire purchase contracts
7,116 
- 
Trade creditors
16 
1,131 
Taxes and social security
15,021 
9,359 
Other creditors
- 
328 
Accruals
1,000 
10,319 
33,153 
35,682 
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Tony Breach Electrical Services Ltd Notes to the Accounts for the year ended 31 March 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,500 
22,500 
Obligations under finance leases and hire purchase contracts
18,383 
- 
30,883 
22,500 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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