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REGISTERED NUMBER: 13418486 (England and Wales)













Financial Statements

for the Year Ended 31 December 2024

for

CALEDONIAN BREAKS LTD

CALEDONIAN BREAKS LTD (REGISTERED NUMBER: 13418486)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CALEDONIAN BREAKS LTD

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2024







Directors: G Speakman
G J Rogers
M S Lock
D L McDonald
C A Brackenbury
M Williams
S C H Bursell





Registered office: Unit C Millshaw Business Living
Global Avenue
Leeds
LS11 8PR





Registered number: 13418486 (England and Wales)





Auditors: Sumer Auditco Limited
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

CALEDONIAN BREAKS LTD (REGISTERED NUMBER: 13418486)

Balance Sheet
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £   
CURRENT ASSETS
Debtors 5 363,163 647,055
Cash at bank 58,715 96,044
421,878 743,099
CREDITORS
Amounts falling due within one year 6 437,881 748,900
NET CURRENT LIABILITIES (16,003 ) (5,801 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,003

)

(5,801

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (16,103 ) (5,901 )
SHAREHOLDERS' FUNDS (16,003 ) (5,801 )

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by:





D L McDonald - Director


CALEDONIAN BREAKS LTD (REGISTERED NUMBER: 13418486)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Caledonian Breaks Ltd 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.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Going Concern
After reviewing the companies forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continue to adopt the going concern basis in preparing its financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with it's parent company.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant key areas of judgement or key areas of estimation uncertainty included within the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4. EMPLOYEES AND DIRECTORS

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

CALEDONIAN BREAKS LTD (REGISTERED NUMBER: 13418486)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed by group undertakings 361,027 647,055
Other debtors 2,136 -
363,163 647,055

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 355,604 479,571
Taxation and social security 419 25,191
Other creditors 81,858 244,138
437,881 748,900

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
100 Ordinary 1 100 100

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Neil Whittingham BA FCA ATT (Senior Statutory Auditor)
for and on behalf of Sumer Auditco Limited

9. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Caledonian Leisure Ltd, a company registered in England and Wales, the registered office of which is Unit C Millshaw Business Park, Global Avenue, Leeds, England, LS11 8PR. This company prepares consolidated financial statements for the group.