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BREYD LIMITED

Registered Number
13470164
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

BREYD LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Director

CADE, Scott Anthony

Registered Address

115 Main Street
Nottingham
NG14 5EG

Registered Number

13470164 (England and Wales)
BREYD LIMITED
Balance Sheet as at
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3475634
475634
Current assets
Debtors45,8113,736
Cash at bank and on hand29,76511,657
35,57615,393
Creditors amounts falling due within one year5(34,437)(5,201)
Net current assets (liabilities)1,13910,192
Total assets less current liabilities1,61410,826
Provisions for liabilities6(90)-
Net assets1,52410,826
Capital and reserves
Called up share capital11
Profit and loss account1,52310,825
Shareholders' funds1,52410,826
The financial statements were approved and authorised for issue by the Director on 22 July 2025, and are signed on its behalf by:
CADE, Scott Anthony
Director
Registered Company No. 13470164
BREYD LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue 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.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 24888888
At 30 June 25888888
Depreciation and impairment
At 01 July 24254254
Charge for year159159
At 30 June 25413413
Net book value
At 30 June 25475475
At 30 June 24634634
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1,5223,736
Other debtors149-
Prepayments and accrued income4,140-
Total5,8113,736
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables8642,131
Amounts owed to related parties30,65420
Taxation and social security2,9193,050
Total34,4375,201
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)90-
Total90-
7.Related party transactions
During the year interest free loans were made available to the company by the director, these totalled £30,654 (2024: £20) at year end.