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Company Registration No. 06453555 (England and Wales)
Life's A Breeze GB Limited Unaudited accounts for the year ended 31 December 2024
Life's A Breeze GB Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Life's A Breeze GB Limited Company Information for the year ended 31 December 2024
Directors
Mr C M Netherway Mrs J A Netherway Mr T F Netherway Mrs G L Rowland Mr K J Rowland
Company Number
06453555 (England and Wales)
Registered Office
Suite 2, Riverside Court Castle Street Barnstaple Devon EX31 1DR
Accountants
JD Accountants (South West) Ltd Suite 2, Riverside Court Castle Street Barnstaple Devon EX31 1DR
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Life's A Breeze GB Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
15,158 
15,665 
Current assets
Inventories
8,938 
2,394 
Debtors
5
5,017 
5,673 
Cash at bank and in hand
48,657 
51,493 
62,612 
59,560 
Creditors: amounts falling due within one year
6
(233,324)
(266,744)
Net current liabilities
(170,712)
(207,184)
Total assets less current liabilities
(155,554)
(191,519)
Creditors: amounts falling due after more than one year
7
(4,806)
(7,113)
Net liabilities
(160,360)
(198,632)
Capital and reserves
Called up share capital
8
2 
2 
Profit and loss account
(160,362)
(198,634)
Shareholders' funds
(160,360)
(198,632)
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
Mr C M Netherway Director Company Registration No. 06453555
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Life's A Breeze GB Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Life's A Breeze GB Limited is a private company, limited by shares, registered in England and Wales, registration number 06453555. The registered office is Suite 2, Riverside Court, Castle Street, Barnstaple, Devon, EX31 1DR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
13,366 
10,945 
15,122 
2,877 
42,310 
At 31 December 2024
13,366 
10,945 
15,122 
2,877 
42,310 
Depreciation
At 1 January 2024
- 
10,213 
13,713 
2,719 
26,645 
Charge for the year
- 
243 
224 
40 
507 
At 31 December 2024
- 
10,456 
13,937 
2,759 
27,152 
Net book value
At 31 December 2024
13,366 
489 
1,185 
118 
15,158 
At 31 December 2023
13,366 
732 
1,409 
158 
15,665 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
5,017 
5,673 
- 5 -
Life's A Breeze GB Limited Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,398 
(2,699)
Other creditors
451 
2,974 
Loans from directors
229,780 
264,844 
Accruals
1,695 
1,625 
233,324 
266,744 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,806 
7,113 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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