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Registered number: 04073260
Breeze Construction Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04073260
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,646 104,967
78,646 104,967
CURRENT ASSETS
Debtors 5 62,472 31,038
Cash at bank and in hand 316,642 194,494
379,114 225,532
Creditors: Amounts Falling Due Within One Year 6 (243,770 ) (218,270 )
NET CURRENT ASSETS (LIABILITIES) 135,344 7,262
TOTAL ASSETS LESS CURRENT LIABILITIES 213,990 112,229
Creditors: Amounts Falling Due After More Than One Year 7 (16,200 ) (40,060 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,023 ) (22,333 )
NET ASSETS 181,767 49,836
CAPITAL AND RESERVES
Called up share capital 9 103 103
Profit and Loss Account 181,664 49,733
SHAREHOLDERS' FUNDS 181,767 49,836
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Ms Donna Peach
Director
26 June 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 Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04073260 . The registered office is 38-40 Blake Road, Gosport, Hampshire, PO12 1PT.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,
estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets,
liabilities, income, and expenses. Actual results may differ from these estimates.
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 if the revision affects only that period or in the period of
the revision and future periods if the revision affects both current and future periods.
2.3. Turnover
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Plant & Machinery 25% Reducing Blanace
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 14)
13 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 9,180 162,757 1,216 1,772 174,925
Disposals - (3,875 ) - - (3,875 )
As at 30 September 2024 9,180 158,882 1,216 1,772 171,050
Depreciation
As at 1 October 2023 3,037 64,039 1,111 1,771 69,958
Provided during the period 1,536 24,650 16 - 26,202
Disposals - (3,756 ) - - (3,756 )
As at 30 September 2024 4,573 84,933 1,127 1,771 92,404
Net Book Value
As at 30 September 2024 4,607 73,949 89 1 78,646
As at 1 October 2023 6,143 98,718 105 1 104,967
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,000 -
Amounts owed by group undertakings 38,011 -
Other debtors 18,461 31,038
62,472 31,038
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,970 17,020
Trade creditors 59,380 44,973
Bank loans and overdrafts 10,437 10,259
Amounts owed to group undertakings - 19,318
Other creditors 78,911 72,756
Taxation and social security 82,072 53,944
243,770 218,270
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,142 23,565
Bank loans 6,058 16,495
16,200 40,060
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,690 20,159
Later than one year and not later than five years 10,971 26,307
25,661 46,466
Less: Finance charges allocated to future periods 2,549 5,881
23,112 40,585
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 103 103
Page 5