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REGISTERED NUMBER: 06499570 (England and Wales)















Impreza Breakers Limited

Unaudited Financial Statements

for the year ended

30 June 2024






Impreza Breakers Limited (Registered number: 06499570)

Contents of the Financial Statements
for the year ended 30 June 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 3


Impreza Breakers Limited (Registered number: 06499570)

Balance Sheet
30 June 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 78,010 78,676

CURRENT ASSETS
Stocks 12,000 14,000
Debtors 5 478 210
Cash at bank 55,029 51,154
67,507 65,364
CREDITORS
Amounts falling due within one year 6 (50,258 ) (48,964 )
NET CURRENT ASSETS 17,249 16,400
TOTAL ASSETS LESS CURRENT LIABILITIES 95,259 95,076

CREDITORS
Amounts falling due after more than one year 7 (37,087 ) (43,087 )

PROVISIONS FOR LIABILITIES (380 ) (507 )
NET ASSETS 57,792 51,482

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 57,790 51,480
57,792 51,482

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 March 2025 and were signed by:





Mr D J Mason - Director


Impreza Breakers Limited (Registered number: 06499570)

Notes to the Financial Statements
for the year ended 30 June 2024


1. STATUTORY INFORMATION

Impreza Breakers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06499570

Registered office: Howe Pits
Norwich Road
Brooke
Norfolk
NR15 1HJ

For the purposes of presentation, the financial statements are rounded to the nearest 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, 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.
Freehold property - Not depreciated
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are measured at amortised 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Impreza Breakers Limited (Registered number: 06499570)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 July 2023
and 30 June 2024 76,010 34,088 3,000 113,098
DEPRECIATION
At 1 July 2023 - 31,482 2,940 34,422
Charge for year - 651 15 666
At 30 June 2024 - 32,133 2,955 35,088
NET BOOK VALUE
At 30 June 2024 76,010 1,955 45 78,010
At 30 June 2023 76,010 2,606 60 78,676

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 210
Other debtors 478 -
478 210

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 1,296 -
Taxation and social security 7,789 6,853
Other creditors 35,173 36,111
50,258 48,964

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 5,500 11,500
Other creditors 31,587 31,587
37,087 43,087

8. SECURED DEBTS

There is a legal charge on the the company's freehold property in favour of Barclays Bank PLC.

9. RELATED PARTY DISCLOSURES

At the year end the company owed the director £34,023 (2023: £34,011). There are no fixed repayment terms and no interest is being charged.