PTP Accounts Production v24.3.2.46 00648159 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh006481592023-01-31006481592024-01-31006481592023-02-012024-01-31006481592022-01-31006481592022-02-012023-01-31006481592023-01-3100648159ns14:PoundSterling2023-02-012024-01-3100648159ns10:Director12023-02-012024-01-3100648159ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3100648159ns10:SmallEntities2023-02-012024-01-3100648159ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3100648159ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3100648159ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3100648159ns10:FullAccounts2023-02-012024-01-3100648159ns10:Director22023-02-012024-01-3100648159ns10:CompanySecretary12023-02-012024-01-3100648159ns10:RegisteredOffice2023-02-012024-01-3100648159ns5:CurrentFinancialInstruments2024-01-3100648159ns5:CurrentFinancialInstruments2023-01-3100648159ns5:Non-currentFinancialInstruments2024-01-3100648159ns5:Non-currentFinancialInstruments2023-01-3100648159ns5:ShareCapital2024-01-3100648159ns5:ShareCapital2023-01-3100648159ns5:RetainedEarningsAccumulatedLosses2024-01-3100648159ns5:RetainedEarningsAccumulatedLosses2023-01-3100648159ns5:LandBuildings2023-01-3100648159ns5:LandBuildingsns5:ShortLeaseholdAssets2023-01-3100648159ns5:FurnitureFittings2023-01-3100648159ns5:MotorVehicles2023-01-3100648159ns5:LandBuildings2023-02-012024-01-3100648159ns5:LandBuildingsns5:ShortLeaseholdAssets2023-02-012024-01-3100648159ns5:FurnitureFittings2023-02-012024-01-3100648159ns5:MotorVehicles2023-02-012024-01-3100648159ns5:LandBuildings2024-01-3100648159ns5:LandBuildingsns5:ShortLeaseholdAssets2024-01-3100648159ns5:FurnitureFittings2024-01-3100648159ns5:MotorVehicles2024-01-3100648159ns5:LandBuildings2023-01-3100648159ns5:LandBuildingsns5:ShortLeaseholdAssets2023-01-3100648159ns5:FurnitureFittings2023-01-3100648159ns5:MotorVehicles2023-01-3100648159ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-3100648159ns5:WithinOneYearns5:CurrentFinancialInstruments2023-01-3100648159ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-01-3100648159ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-01-31
REGISTERED NUMBER: 00648159















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Breuer and Spitzer Limited

Breuer and Spitzer Limited (Registered number: 00648159)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Breuer and Spitzer Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: D. Spitzer
H H Flekser





SECRETARY:





REGISTERED OFFICE: 11 MANOR PARADE
MANOR ROAD
LONDON
N16 5SG





REGISTERED NUMBER: 00648159






Breuer and Spitzer Limited (Registered number: 00648159)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 2,695,874 2,740,164

CURRENT ASSETS
Stocks 636,700 615,500
Debtors 4 208,010 222,070
Investments 5 171,879 -
Cash at bank - 69,275
1,016,589 906,845
CREDITORS
Amounts falling due within one year 6 1,173,396 1,076,989
NET CURRENT LIABILITIES (156,807 ) (170,144 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,539,067

2,570,020

CREDITORS
Amounts falling due after more than one
year

7

2,573,811

2,655,204
NET LIABILITIES (34,744 ) (85,184 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (34,844 ) (85,284 )
SHAREHOLDERS' FUNDS (34,744 ) (85,184 )

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

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

Breuer and Spitzer Limited (Registered number: 00648159)

Balance Sheet - continued
31 January 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 17 December 2024 and were signed on its behalf by:





D. Spitzer - Director


Breuer and Spitzer Limited (Registered number: 00648159)

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

1. 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 based on sales to customers less returns exclusive of value added tax.

Tangible assets and depreciation
Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided so as to write off the cost of fixed assets less their estimated residual value over their anticipated useful lives at the following rates:-

Freehold premises - 2% of cost
Fixtures and fittings - 25% reducing balance basis
Motor vehicles - 25% reducing balance basis

Stocks
Stock is valued at the lower of cost and net estimated realisable value after making due allowances for obsolescence and slow moving stocks.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 48 ) .

3. TANGIBLE FIXED ASSETS
Fixtures
Freehold Short and Motor
property leasehold fittings vehicles Totals
£    £    £    £    £   
COST
At 1 February 2023 2,487,611 102,000 595,410 10,480 3,195,501
Additions - - 22,262 - 22,262
At 31 January 2024 2,487,611 102,000 617,672 10,480 3,217,763
DEPRECIATION
At 1 February 2023 64,197 38,250 342,430 10,460 455,337
Charge for year - - 66,547 5 66,552
At 31 January 2024 64,197 38,250 408,977 10,465 521,889
NET BOOK VALUE
At 31 January 2024 2,423,414 63,750 208,695 15 2,695,874
At 31 January 2023 2,423,414 63,750 252,980 20 2,740,164

The company's bankers hold a legal charge over the freehold premises.

Breuer and Spitzer Limited (Registered number: 00648159)

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 167,046 167,046
Other debtors & prepayments 40,964 55,024
208,010 222,070

5. CURRENT ASSET INVESTMENTS
31.1.24 31.1.23
£    £   
Other 171,879 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 72,462 -
Trade creditors 996,843 1,016,032
Corporation tax 30,208 5,439
Other tax & social security 56,927 25,291
Loan 13,514 14,227
Accruals 3,442 16,000
1,173,396 1,076,989

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Other loans - 2-5 years 2,573,811 2,655,204

8. CONTROLLING PARTY

The company was controlled by the directors and their families.