REGISTERED NUMBER: 10233647 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TEA BREAK TRAINING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D S Swanston

SECRETARY:

J C Swanston

REGISTERED OFFICE:

37 Percy Gardens

Tynemouth

NE30 4HQ

REGISTERED NUMBER:

10233647 (England and Wales)

ACCOUNTANTS:

TC CH Limited

4 Office Village

Forder Way

Cygnet Park, Hampton

Peterborough

Cambridgeshire

PE7 8GX

FIXED ASSETS

Tangible assets

4

12,079

16,038

CURRENT ASSETS

Debtors

5

53,713

10,516

Cash at bank

4,872

1,266

58,585

11,782

CREDITORS

Amounts falling due within one year

6

48,786

14,499

NET CURRENT ASSETS/(LIABILITIES)

9,799

(2,717

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,878

13,321

PROVISIONS FOR LIABILITIES

7

3,020

3,047

NET ASSETS

18,858

10,274

CAPITAL AND RESERVES

Called up share capital

8

150

150

Retained earnings

9

18,708

10,124

SHAREHOLDERS' FUNDS

18,858

10,274

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

D S Swanston - Director

1.	STATUTORY INFORMATION

Company information

Tea Break Training Ltd is a private company limited by shares incorporated in England and Wales.The registered office is 4 Office Village Forder Way, Cygnet Park, Hampton, Peterborough, United Kingdom, PE7 8GX

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

6,163

13,867

7,923

27,953

Additions

-

-

578

578

At 31 March 2025

6,163

13,867

8,501

28,531

DEPRECIATION

At 1 April 2024

503

4,746

6,666

11,915

Charge for year

1,415

2,281

841

4,537

At 31 March 2025

1,918

7,027

7,507

16,452

NET BOOK VALUE

At 31 March 2025

4,245

6,840

994

12,079

At 31 March 2024

5,660

9,121

1,257

16,038

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

45,003

4,960

Amounts owed by group undertakings

5,007

1,853

Other debtors

3,703

3,703

53,713

10,516

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,771

1,278

Corporation tax

2,605

-

Social security and other taxes

8,598

739

Net Wages

12,422

-

VAT

13,210

6,141

Other creditors

147

-

Directors' current accounts

6,033

4,741

Accruals and deferred income

-

1,600

48,786

14,499

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,020

3,047

Deferred

tax

£

Balance at 1 April 2024

3,047

Provided during year

(27

)

Balance at 31 March 2025

3,020

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

50

Ordinary C

1

50

50

150

150

9.

RESERVES

Retained

earnings

£

At 1 April 2024

10,124

Profit for the year

9,584

Dividends

(1,000

)

At 31 March 2025

18,708

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at the year end, the company owed the director £6,033 (2024 : 4,741) there are no terms relating to this loan and it is repayable upon demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is the Tea Break Trust, James Swanston and Dulcie Swanston.