2024-09-01 2024-12-31 2024-12-31 false 07737311 BREAKTHROUGH INNOVATIONS GROUP LIMITED 2025-07-02 false iso4217:GBP xbrli:pure 07737311 2024-08-31 07737311 2024-12-31 07737311 2024-09-01 2024-12-31 07737311 2023-08-31 07737311 2024-08-31 07737311 2023-09-01 2024-08-31 07737311 bus:SmallEntities 2024-09-01 2024-12-31 07737311 bus:AuditExempt-NoAccountantsReport 2024-09-01 2024-12-31 07737311 bus:FullAccounts 2024-09-01 2024-12-31 07737311 bus:PrivateLimitedCompanyLtd 2024-09-01 2024-12-31 07737311 core:WithinOneYear 2024-12-31 07737311 core:AfterOneYear 2024-12-31 07737311 core:WithinOneYear 2024-08-31 07737311 core:AfterOneYear 2024-08-31 07737311 core:ShareCapital 2024-12-31 07737311 core:SharePremium 2024-12-31 07737311 core:RevaluationReserve 2024-12-31 07737311 core:OtherReservesSubtotal 2024-12-31 07737311 core:RetainedEarningsAccumulatedLosses 2024-12-31 07737311 core:ShareCapital 2024-08-31 07737311 core:SharePremium 2024-08-31 07737311 core:RevaluationReserve 2024-08-31 07737311 core:OtherReservesSubtotal 2024-08-31 07737311 core:RetainedEarningsAccumulatedLosses 2024-08-31 07737311 core:LandBuildings 2024-12-31 07737311 core:PlantMachinery 2024-12-31 07737311 core:Vehicles 2024-12-31 07737311 core:FurnitureFittings 2024-12-31 07737311 core:OfficeEquipment 2024-12-31 07737311 core:NetGoodwill 2024-12-31 07737311 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 07737311 core:ListedExchangeTraded 2024-12-31 07737311 core:UnlistedNon-exchangeTraded 2024-12-31 07737311 core:LandBuildings 2024-08-31 07737311 core:PlantMachinery 2024-08-31 07737311 core:Vehicles 2024-08-31 07737311 core:FurnitureFittings 2024-08-31 07737311 core:OfficeEquipment 2024-08-31 07737311 core:NetGoodwill 2024-08-31 07737311 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 07737311 core:ListedExchangeTraded 2024-08-31 07737311 core:UnlistedNon-exchangeTraded 2024-08-31 07737311 core:LandBuildings 2024-09-01 2024-12-31 07737311 core:PlantMachinery 2024-09-01 2024-12-31 07737311 core:Vehicles 2024-09-01 2024-12-31 07737311 core:FurnitureFittings 2024-09-01 2024-12-31 07737311 core:OfficeEquipment 2024-09-01 2024-12-31 07737311 core:NetGoodwill 2024-09-01 2024-12-31 07737311 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2024-12-31 07737311 core:ListedExchangeTraded 2024-09-01 2024-12-31 07737311 core:UnlistedNon-exchangeTraded 2024-09-01 2024-12-31 07737311 core:MoreThanFiveYears 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments 2024-12-31 07737311 core:Non-currentFinancialInstruments 2024-08-31 07737311 dpl:CostSales 2024-09-01 2024-12-31 07737311 dpl:DistributionCosts 2024-09-01 2024-12-31 07737311 core:LandBuildings 2024-09-01 2024-12-31 07737311 core:PlantMachinery 2024-09-01 2024-12-31 07737311 core:Vehicles 2024-09-01 2024-12-31 07737311 core:FurnitureFittings 2024-09-01 2024-12-31 07737311 core:OfficeEquipment 2024-09-01 2024-12-31 07737311 dpl:AdministrativeExpenses 2024-09-01 2024-12-31 07737311 core:NetGoodwill 2024-09-01 2024-12-31 07737311 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2024-12-31 07737311 dpl:GroupUndertakings 2024-09-01 2024-12-31 07737311 dpl:ParticipatingInterests 2024-09-01 2024-12-31 07737311 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2024-12-31 07737311 core:ListedExchangeTraded 2024-09-01 2024-12-31 07737311 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2024-12-31 07737311 core:UnlistedNon-exchangeTraded 2024-09-01 2024-12-31 07737311 dpl:CostSales 2023-09-01 2024-08-31 07737311 dpl:DistributionCosts 2023-09-01 2024-08-31 07737311 core:LandBuildings 2023-09-01 2024-08-31 07737311 core:PlantMachinery 2023-09-01 2024-08-31 07737311 core:Vehicles 2023-09-01 2024-08-31 07737311 core:FurnitureFittings 2023-09-01 2024-08-31 07737311 core:OfficeEquipment 2023-09-01 2024-08-31 07737311 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 07737311 core:NetGoodwill 2023-09-01 2024-08-31 07737311 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 07737311 dpl:GroupUndertakings 2023-09-01 2024-08-31 07737311 dpl:ParticipatingInterests 2023-09-01 2024-08-31 07737311 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 07737311 core:ListedExchangeTraded 2023-09-01 2024-08-31 07737311 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 07737311 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 07737311 core:NetGoodwill 2024-12-31 07737311 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 07737311 core:LandBuildings 2024-12-31 07737311 core:PlantMachinery 2024-12-31 07737311 core:Vehicles 2024-12-31 07737311 core:FurnitureFittings 2024-12-31 07737311 core:OfficeEquipment 2024-12-31 07737311 core:AfterOneYear 2024-12-31 07737311 core:WithinOneYear 2024-12-31 07737311 core:ListedExchangeTraded 2024-12-31 07737311 core:UnlistedNon-exchangeTraded 2024-12-31 07737311 core:ShareCapital 2024-12-31 07737311 core:SharePremium 2024-12-31 07737311 core:RevaluationReserve 2024-12-31 07737311 core:OtherReservesSubtotal 2024-12-31 07737311 core:RetainedEarningsAccumulatedLosses 2024-12-31 07737311 core:NetGoodwill 2024-08-31 07737311 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 07737311 core:LandBuildings 2024-08-31 07737311 core:PlantMachinery 2024-08-31 07737311 core:Vehicles 2024-08-31 07737311 core:FurnitureFittings 2024-08-31 07737311 core:OfficeEquipment 2024-08-31 07737311 core:AfterOneYear 2024-08-31 07737311 core:WithinOneYear 2024-08-31 07737311 core:ListedExchangeTraded 2024-08-31 07737311 core:UnlistedNon-exchangeTraded 2024-08-31 07737311 core:ShareCapital 2024-08-31 07737311 core:SharePremium 2024-08-31 07737311 core:RevaluationReserve 2024-08-31 07737311 core:OtherReservesSubtotal 2024-08-31 07737311 core:RetainedEarningsAccumulatedLosses 2024-08-31 07737311 core:NetGoodwill 2023-08-31 07737311 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 07737311 core:LandBuildings 2023-08-31 07737311 core:PlantMachinery 2023-08-31 07737311 core:Vehicles 2023-08-31 07737311 core:FurnitureFittings 2023-08-31 07737311 core:OfficeEquipment 2023-08-31 07737311 core:AfterOneYear 2023-08-31 07737311 core:WithinOneYear 2023-08-31 07737311 core:ListedExchangeTraded 2023-08-31 07737311 core:UnlistedNon-exchangeTraded 2023-08-31 07737311 core:ShareCapital 2023-08-31 07737311 core:SharePremium 2023-08-31 07737311 core:RevaluationReserve 2023-08-31 07737311 core:OtherReservesSubtotal 2023-08-31 07737311 core:RetainedEarningsAccumulatedLosses 2023-08-31 07737311 core:AfterOneYear 2024-09-01 2024-12-31 07737311 core:WithinOneYear 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2024-12-31 07737311 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 07737311 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 07737311 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 07737311 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 07737311 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 07737311 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 07737311 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 07737311 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 07737311 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 07737311 core:Non-currentFinancialInstruments core:CostValuation 2024-08-31 07737311 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-31 07737311 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-31 07737311 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-31 07737311 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-31 07737311 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-31 07737311 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-31 07737311 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-31 07737311 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-31 07737311 bus:Director1 2024-09-01 2024-12-31

BREAKTHROUGH INNOVATIONS GROUP LIMITED

Registered Number
07737311
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

BREAKTHROUGH INNOVATIONS GROUP LIMITED
Company Information
for the period from 1 September 2024 to 31 December 2024

Director | Garry James Catchpole

Registered Address | Walker House
| Market Place
| Somerton
| TA11 7LZ

Registered Number | 07737311 (England and Wales)

BREAKTHROUGH INNOVATIONS GROUP LIMITED
Balance Sheet as at
31 December 2024

| Notes | 31 Dec 2024 |  | 31 Aug 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 505 |  |  |  | 505
|  |  |  | 505 |  |  |  | 505
Current assets |  |  |  |  |  |  |  |
Debtors |  | 6,662 |  |  |  | 6,662 |  |
Cash at bank and on hand |  | - |  |  |  | 96 |  |
|  | 6,662 |  |  |  | 6,758 |  |
Creditors amounts falling due within one year | 4 | (49,623) |  |  |  | (47,858) |  |
Net current assets (liabilities) |  |  |  | (42,961) |  |  |  | (41,100)
Total assets less current liabilities |  |  |  | (42,456) |  |  |  | (40,595)
Net assets |  |  |  | (42,456) |  |  |  | (40,595)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (42,556) |  |  |  | (40,695)
Shareholders' funds |  |  |  | (42,456) |  |  |  | (40,595)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 July 2025, and are signed on its behalf by:
Garry James Catchpole Director Registered Company No. 07737311

BREAKTHROUGH INNOVATIONS GROUP LIMITED
Notes to the Financial Statements
for the period ended 31 December 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 505 |  | 505
| At 31 December 24 | 505 |  | 505
| Net book value
| At 31 December 24 | 505 |  | 505
| At 31 August 24 | 505 |  | 505

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 3,000 |  | 3,000
| Taxation and social security | 127 |  | 127
| Other creditors | 46,174 |  | 44,409
| Accrued liabilities and deferred income | 322 |  | 322
| Total | 49,623 |  | 47,858