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Registered Number: 03107423
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 December 2024

for

BRESLINS COVENTRY LTD

Breslins Coventry Ltd
Contents Page
For the year ended 31 December 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 5,211    5,790 
5,211    5,790 
Current assets      
Debtors 4 11,576    44,190 
Cash at bank and in hand 16,483    7,436 
28,059    51,626 
Creditors: amount falling due within one year 5 (22,102)   (41,105)
Net current assets 5,957    10,521 
 
Total assets less current liabilities 11,168    16,311 
Creditors: amount falling due after more than one year 6 (5,868)   (11,868)
Net assets 5,300    4,443 
 

Capital and reserves 		     
Called up share capital 7 100    100 
Profit and loss account 5,200    4,343 
Shareholders' funds 5,300    4,443 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 24 September 2025 and were signed by:


-------------------------------
P Breslin
Director
1
General Information
Breslins Coventry Ltd is a private company, limited by shares, registered in England and Wales, registration number 03107423, registration address Crosby Court, 28 George Street, Birmingham, B3 1QG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
The Company has transferred the significant risks and rewards of ownership to the buyer
The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
The amount of revenue can be measured reliably;
It is probable that the Company will receive the consideration due under the transaction; and
The costs incurred or to be incurred in respect of the transaction can be measured reliably.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10% Reducing Balance
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 the other administrative expenses.
Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 January 2024 27,039    27,039 
Additions -    - 
Disposals -    - 
At 31 December 2024 27,039    27,039 
Depreciation
At 01 January 2024 21,249    21,249 
Charge for year 579    579 
On disposals -    - 
At 31 December 2024 21,828    21,828 
Net book values
Closing balance as at 31 December 2024 5,211    5,211 
Opening balance as at 01 January 2024 5,790    5,790 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 2,286    13,896 
Other Debtors 1,249    839 
3,535    14,735 

4.

Debtors: amounts falling due after one year

2024
£		   2023
£
Other Debtors 8,041    29,455 
8,041    29,455 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 9,422    18,736 
Taxation and Social Security 273    268 
Other Creditors 12,407    22,101 
22,102    41,105 

6.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Other Creditors 5,868    11,868 
5,868    11,868 

7.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2