Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11605971 Mr Thomas Breeze iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11605971 2023-10-31 11605971 2024-10-31 11605971 2023-11-01 2024-10-31 11605971 frs-core:CurrentFinancialInstruments 2024-10-31 11605971 frs-core:ComputerEquipment 2024-10-31 11605971 frs-core:ComputerEquipment 2023-11-01 2024-10-31 11605971 frs-core:ComputerEquipment 2023-10-31 11605971 frs-core:MotorVehicles 2024-10-31 11605971 frs-core:MotorVehicles 2023-11-01 2024-10-31 11605971 frs-core:MotorVehicles 2023-10-31 11605971 frs-core:ShareCapital 2024-10-31 11605971 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11605971 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11605971 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 11605971 frs-bus:SmallEntities 2023-11-01 2024-10-31 11605971 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11605971 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11605971 frs-bus:Director1 2023-11-01 2024-10-31 11605971 frs-countries:EnglandWales 2023-11-01 2024-10-31 11605971 2022-10-31 11605971 2023-10-31 11605971 2022-11-01 2023-10-31 11605971 frs-core:CurrentFinancialInstruments 2023-10-31 11605971 frs-core:ShareCapital 2023-10-31 11605971 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 11605971
Breeze Heating Ltd
Financial Statements
For The Year Ended 31 October 2024
ADC Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11605971
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,655 5,482
3,655 5,482
CURRENT ASSETS
Stocks 5 800 800
Debtors 6 14,279 18,602
Cash at bank and in hand 33,492 25,945
48,571 45,347
Creditors: Amounts Falling Due Within One Year 7 (33,833 ) (32,613 )
NET CURRENT ASSETS (LIABILITIES) 14,738 12,734
TOTAL ASSETS LESS CURRENT LIABILITIES 18,393 18,216
NET ASSETS 18,393 18,216
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 18,392 18,215
SHAREHOLDERS' FUNDS 18,393 18,216
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Thomas Breeze
Director
12/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Breeze Heating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11605971 . The registered office is 15 Market Street, Standish, Wigan, WN6 0HW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion.
Turnover is recognised in the period each job is completed. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 17,520 779 18,299
As at 31 October 2024 17,520 779 18,299
Depreciation
As at 1 November 2023 12,208 609 12,817
Provided during the period 1,771 56 1,827
As at 31 October 2024 13,979 665 14,644
Net Book Value
As at 31 October 2024 3,541 114 3,655
As at 1 November 2023 5,312 170 5,482
5. Stocks
2024 2023
£ £
Stock 800 800
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,650 2,600
Other debtors 12,629 16,002
14,279 18,602
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 6,041 6,794
Accruals and deferred income 660 660
Director's loan account 27,132 25,159
33,833 32,613
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5