Le Breton Engineering Limited - Filleted accounts

Registered number

07959542

Le Breton Engineering Limited

Filleted Accounts

28 February 2025

Le Breton Engineering Limited
Registered number:		07959542
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		58,552			64,372

Current assets
Stocks		42,700			54,800
Debtors	4	34,184			41,501
Cash at bank and in hand		24,504			8,649
		101,388			104,950

Creditors: amounts falling due within one year	5	(104,469)			(102,765)

Net current (liabilities)/assets			(3,081)			2,185

Total assets less current liabilities			55,471			66,557

Creditors: amounts falling due after more than one year	6		(24,477)			(31,973)



Net assets			30,994			34,584

Capital and reserves
Called up share capital			3			3
Profit and loss account			30,991			34,581

Shareholders' funds			30,994			34,584

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S P Le Breton
Director
Approved by the board on 29 November 2025

Le Breton Engineering Limited
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

	Revenue recognition
	Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is show net of sales/value added tax, returns, rebates and discounts.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			10% on a reducing balance basis
	Fixtures and fittings			10% on a reducing balance basis
	Office equipment			10% on a reducing balance basis
	Motor vehicles			10% on a reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 March 2024			83,402		38,941		122,343
	Additions			708		-		708
	At 28 February 2025			84,110		38,941		123,051

	Depreciation
	At 1 March 2024			43,022		14,949		57,971
	Charge for the year			4,129		2,399		6,528
	At 28 February 2025			47,151		17,348		64,499

	Net book value
	At 28 February 2025			36,959		21,593		58,552
	At 29 February 2024			40,380		23,992		64,372


4	Debtors					2025		2024
£							£

	Trade debtors					31,250		38,743
	Other debtors					2,934		2,758
						34,184		41,501


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					14		9,038
	Trade creditors					36,614		12,189
	Taxation and social security costs					13,151		20,786
	Other creditors					54,690		60,752
						104,469		102,765


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					20,510		24,549
	Other creditors					3,967		7,424
						24,477		31,973


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr S P Le Breton
	[Loan 1]	(23,742)		3,465		(9,500)		(29,777)

	Mrs A J Le Breton
	[Loan 1]	(23,741)		3,465		(9,500)		(29,776)

		(47,483)		6,930		(19,000)		(59,553)


8	Other information

	Le Breton Engineering Limited is a private company limited by shares and incorporated in England. Its registered office is:
	11 Moorfield Avenue
	Clarbeston Road
	Haverfordwest
	Pembrokeshire
	SA63 4UU

	The principal place of business is:
	Unit G, North Estate
	Withybush Business Park
	Haverfordwest
	Pembrokeshire
	SA62 4BS