Company registration number 10023996 (England and Wales)
SOUTHERN BREEZE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
SOUTHERN BREEZE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
SOUTHERN BREEZE LIMITED
BALANCE SHEET
AS AT 28 FEBRUARY 2025
28 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,064
2,584
Current assets
Debtors
5
53,228
36,945
Cash at bank and in hand
2,546
825
55,774
37,770
Creditors: amounts falling due within one year
6
(18,320)
(16,006)
Net current assets
37,454
21,764
Total assets less current liabilities
38,518
24,348
Creditors: amounts falling due after more than one year
7
(1,227)
(6,452)
Net assets
37,291
17,896
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
37,191
17,796
Total equity
37,291
17,896

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 October 2025 and are signed on its behalf by:
Mr L Diegnan
Director
Company registration number 10023996 (England and Wales)
SOUTHERN BREEZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

Southern Breeze Limited is a private company limited by shares incorporated in England and Wales. The registered office is 36 Lauderdale Road, Hunton Bridge, Kings Langley, Hertfordshire, WD4 8QB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for air conditioning services provided in the normal course of business. Income is recognised in the period to which it relates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified within one year are not amortised.

SOUTHERN BREEZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 29 February 2024 and 28 February 2025
21,000
Amortisation and impairment
At 29 February 2024 and 28 February 2025
21,000
Carrying amount
At 28 February 2025
-
0
At 28 February 2024
-
0
SOUTHERN BREEZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 29 February 2024
14,369
897
15,266
Disposals
(1,644)
-
0
(1,644)
At 28 February 2025
12,725
897
13,622
Depreciation and impairment
At 29 February 2024
11,901
781
12,682
Depreciation charged in the year
355
116
471
Eliminated in respect of disposals
(595)
-
0
(595)
At 28 February 2025
11,661
897
12,558
Carrying amount
At 28 February 2025
1,064
-
0
1,064
At 28 February 2024
2,468
116
2,584
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,250
-
0
Other debtors
50,978
36,945
53,228
36,945
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
2,600
-
0
Trade creditors
-
0
211
Corporation tax
4,934
5,237
Other creditors
10,786
10,558
18,320
16,006
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,227
6,452
SOUTHERN BREEZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
7
Creditors: amounts falling due after more than one year
(Continued)
- 5 -

Included within creditors is £13,000 in respect of a bank loan which is guaranteed by the Government under the Bounce Back Loan Scheme.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100

9
Related party transactions

Included within other debtors is £45,309 (202 4: £23,369) owed to the company by the director s at the balance sheet date.

The maximum balance outstanding during the year was £4 5,309 (202 4: £28,776).

During the year interest of £748 (202 4: £42 6) was charged on the overdrawn balance at the HM Revenue & Customs official rate for beneficial loans.

The loan was repaid to the company in full within nine months of the year-end.

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