BREAKER SURFACING LTD

Company Registration Number:
10807716 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 July 2024

End date: 31 March 2025

BREAKER SURFACING LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

BREAKER SURFACING LTD

Balance sheet

As at 31 March 2025


Notes
9 months to 31 March 2025
2024


£
£
Fixed assets
Tangible assets: 3 111,737 105,966
Total fixed assets: 111,737 105,966
Current assets
Stocks: 7,975 8,112
Debtors:   166,947 41,125
Cash at bank and in hand: 0 1
Total current assets: 174,922 49,238
Creditors: amounts falling due within one year:   (142,301) (56,238)
Net current assets (liabilities): 32,621 (7,000)
Total assets less current liabilities: 144,358 98,966
Creditors: amounts falling due after more than one year:   (105,981) (53,116)
Provision for liabilities: (17,477) (20,134)
Total net assets (liabilities): 20,900 25,716
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 20,800 25,616
Shareholders funds: 20,900 25,716

The notes form part of these financial statements

BREAKER SURFACING LTD

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 November 2025
and signed on behalf of the board by:

Name: Mr T Breaker Jnr
Status: Director

The notes form part of these financial statements

BREAKER SURFACING LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation

Tangible fixed assets and depreciation policy

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 basis:- Plant and Equipment 25% straight line Computers 25% 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

BREAKER SURFACING LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

9 months to 31 March 2025 2024
Average number of employees during the period 6 6

BREAKER SURFACING LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 July 2024 150,675
Additions 51,108
Disposals (39,938)
At 31 March 2025 161,845
Depreciation
At 01 July 2024 44,709
Charge for year 9,815
On disposals (4,416)
At 31 March 2025 50,108
Net book value
At 31 March 2025 111,737
At 30 June 2024 105,966