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Company Registration No. 03900155 (England and Wales)
Breakheart Ltd Unaudited accounts for the year ended 30 December 2024
Breakheart Ltd Statement of financial position as at 30 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
424,134 
424,134 
Current assets
Debtors
5
107,295 
107,295 
Cash at bank and in hand
117,786 
66,986 
225,081 
174,281 
Creditors: amounts falling due within one year
6
(56,438)
(41,299)
Net current assets
168,643 
132,982 
Total assets less current liabilities
592,777 
557,116 
Creditors: amounts falling due after more than one year
7
(326,615)
(315,758)
Net assets
266,162 
241,358 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
266,062 
241,258 
Shareholders' funds
266,162 
241,358 
For the year ending 30 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 Gulamabbas Bharwani Director Company Registration No. 03900155
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Breakheart Ltd Notes to the Accounts for the year ended 30 December 2024
1
Statutory information
Breakheart Ltd is a private company, limited by shares, registered in England and Wales, registration number 03900155. The registered office is 64 BOOTHS FARM ROAD, GREAT BARR, BIRMINGHAM, WEST MIDLANDS, B42 2NP.
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
These financial statements for the year ended 30 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 31 December 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 31 December 2023
424,134 
At 30 December 2024
424,134 
Depreciation
At 30 December 2024
- 
Net book value
At 30 December 2024
424,134 
At 30 December 2023
424,134 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
104,295 
104,295 
Other debtors
3,000 
3,000 
107,295 
107,295 
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Breakheart Ltd Notes to the Accounts for the year ended 30 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
25,760 
26,360 
Loans from directors
26,251 
10,992 
Accruals
4,427 
3,947 
56,438 
41,299 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
125,762 
127,282 
Amounts owed to group undertakings and other participating interests
28,848 
28,848 
Other creditors
172,005 
159,628 
326,615 
315,758 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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