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REGISTERED NUMBER: 10421065 (England and Wales)
























FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

BRECKON SERVICES (NE) LIMITED

BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRECKON SERVICES (NE) LIMITED

COMPANY INFORMATION
For The Year Ended 31 January 2025







DIRECTORS: Mr M A Rossi
Mrs L Rossi





REGISTERED OFFICE: Unit 14 Carrick Court
Middlesbrough
Cleveland
TS2 1QE





REGISTERED NUMBER: 10421065 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
5 & 6 Manor Garth
Manor Court
Scarborough
North Yorkshire
YO11 3TU

BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

BALANCE SHEET
31 January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 40,000 60,000
Tangible assets 5 8,410 10,667
48,410 70,667

CURRENT ASSETS
Stocks 40,000 40,000
Debtors 6 208,906 273,564
Cash at bank 12,590 2,034
261,496 315,598
CREDITORS
Amounts falling due within one year 7 166,452 241,348
NET CURRENT ASSETS 95,044 74,250
TOTAL ASSETS LESS CURRENT LIABILITIES 143,454 144,917

CREDITORS
Amounts falling due after more than
one year

8

88,083

106,039
NET ASSETS 55,371 38,878

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 55,271 38,778
SHAREHOLDERS' FUNDS 55,371 38,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

BALANCE SHEET - continued
31 January 2025


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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





Mr M A Rossi - Director


BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2025


1. STATUTORY INFORMATION

Breckon Services (NE) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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.

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.

BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 January 2025


2. ACCOUNTING POLICIES - continued

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024
and 31 January 2025 200,000
AMORTISATION
At 1 February 2024 140,000
Charge for year 20,000
At 31 January 2025 160,000
NET BOOK VALUE
At 31 January 2025 40,000
At 31 January 2024 60,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 51,170
Additions 150
At 31 January 2025 51,320
DEPRECIATION
At 1 February 2024 40,503
Charge for year 2,407
At 31 January 2025 42,910
NET BOOK VALUE
At 31 January 2025 8,410
At 31 January 2024 10,667

BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 January 2025


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 153,017 227,675
Other debtors 55,889 45,889
208,906 273,564

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 17,500 29,125
Hire purchase contracts - 1,884
Trade creditors 46,183 93,718
Taxation and social security 61,729 52,273
Other creditors 41,040 64,348
166,452 241,348

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 88,083 106,039

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 105,583 123,539
Hire purchase contracts - 1,884
105,583 125,423

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary 1 100 100