Breeze Boat Maintenance Limited

Registered number

09479144

Filleted Accounts

31 March 2025

Breeze Boat Maintenance Limited
Registered number:		09479144
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		32,903			40,134

Current assets
Work in progress		24,900			30,182
Debtors	5	4,640			9,151
Cash at bank and in hand		84,311			34,808
		113,851			74,141

Creditors: amounts falling due within one year	6	(47,209)			(42,240)

Net current assets			66,642			31,901

Total assets less current liabilities			99,545			72,035

Creditors: amounts falling due after more than one year	7		(15,027)			(25,303)



Net assets			84,518			46,732

Capital and reserves
Called up share capital			2			2
Profit and loss account			84,516			46,730

Shareholders' funds			84,518			46,732

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.


J Breeze
Director
Approved by the board on 23 November 2025

Breeze Boat Maintenance Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Goodwill	5 years on cost (commencing year following additions)

	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:

	Tools and office equipment	20% reducing balance
	Motor vehicles	20% reducing balance

	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.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					10,000
	At 31 March 2025					10,000

	Amortisation
	At 1 April 2024					10,000
	At 31 March 2025					10,000

	Net book value
	At 31 March 2025					-


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	11,825		66,660		78,485
	Additions	995		-		995
	At 31 March 2025	12,820		66,660		79,480

	Depreciation
	At 1 April 2024	6,769		31,582		38,351
	Charge for the year	1,210		7,016		8,226
	At 31 March 2025	7,979		38,598		46,577

	Net book value
	At 31 March 2025	4,841		28,062		32,903
	At 31 March 2024	5,056		35,078		40,134


5	Debtors			2025		2024
£					£

	Trade debtors			1,543		8,276
	Other debtors			3,097		875
				4,640		9,151


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

	Bank loans and overdrafts			4,246		4,023
	Obligations under finance lease and hire purchase contracts			5,982		5,982
	Taxation and social security costs			32,370		11,442
	Other creditors			4,611		20,793
				47,209		42,240


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

	Bank loans			984		5,279
	Obligations under finance lease and hire purchase contracts			14,043		20,024
				15,027		25,303


8	Other information

	Breeze Boat Maintenance Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Mill
	Kingsteignton Road
	Newton Abbot
	Devon
	TQ12 2QA