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REGISTERED NUMBER: 09051641 (England and Wales)
























Unaudited Financial Statements

for the Year Ended 30 September 2024

for

BREAKFAST & COMPANY LEISURE LIMITED

BREAKFAST & COMPANY LEISURE LIMITED (REGISTERED NUMBER: 09051641)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BREAKFAST & COMPANY LEISURE LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTORS: A W Freeth
Mrs T M Freeth



SECRETARY: Mrs T M Freeth



REGISTERED OFFICE: The Old Rectory
Ipsley lane
Redditch
Worcestershire
B98 0AP



REGISTERED NUMBER: 09051641 (England and Wales)



ACCOUNTANTS: A K Papadamou & Co
Accountants & Tax Advisors
573 Chester Road
Sutton Coldfield
West Midlands
B73 5HU



BANKERS: Royal Bank Of Scotland
Birmingham New street
144 New Street
Birmingham
B2 4NX

BREAKFAST & COMPANY LEISURE LIMITED (REGISTERED NUMBER: 09051641)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 256,567 274,567

CURRENT ASSETS
Stocks 11,100 24,175
Debtors 5 21,373 41,974
Cash at bank and in hand 67,370 35,381
99,843 101,530
CREDITORS
Amounts falling due within one year 6 227,696 216,808
NET CURRENT LIABILITIES (127,853 ) (115,278 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,714

159,289

CREDITORS
Amounts falling due after more than one
year

7

36,750

87,428
NET ASSETS 91,964 71,861

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 91,864 71,761
SHAREHOLDERS' FUNDS 91,964 71,861

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

BREAKFAST & COMPANY LEISURE LIMITED (REGISTERED NUMBER: 09051641)

Statement of Financial Position - continued
30 September 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 4 June 2025 and were signed on its behalf by:





Mrs T M Freeth - Director


BREAKFAST & COMPANY LEISURE LIMITED (REGISTERED NUMBER: 09051641)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Breakfast & Company Leisure Limited 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. 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 represents net sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - in accordance with the property
Fixtures and fittings - 15% on reducing balance
Computer equipment - 20% 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2023 - 30 ) .

BREAKFAST & COMPANY LEISURE LIMITED (REGISTERED NUMBER: 09051641)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Short to and Computer
leasehold property fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 34,007 136,828 544,252 933 716,020
Additions - - 15,951 - 15,951
At 30 September 2024 34,007 136,828 560,203 933 731,971
DEPRECIATION
At 1 October 2023 12,240 48,828 379,577 808 441,453
Charge for year 1,360 5,473 27,093 25 33,951
At 30 September 2024 13,600 54,301 406,670 833 475,404
NET BOOK VALUE
At 30 September 2024 20,407 82,527 153,533 100 256,567
At 30 September 2023 21,767 88,000 164,675 125 274,567

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,761 13,956
Prepayments and accrued income 15,612 28,018
21,373 41,974

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 49,000 49,000
Trade creditors 81,224 9,568
Tax 8,830 1,580
Social security and other taxes 34,338 83,854
Other creditors 41,433 65,903
Accruals and deferred income 12,871 6,903
227,696 216,808

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 36,750 49,000
Bank loans - 2-5 years - 38,428
36,750 87,428

BREAKFAST & COMPANY LEISURE LIMITED (REGISTERED NUMBER: 09051641)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 85,750 136,428

9. ULTIMATE CONTROLLING PARTY

The company is under the control of its directors, Mr A W Freeth and Mrs T M Freeth.