REGISTERED NUMBER: 06274766 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BR3AKFREE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

Mrs I Ahonkhai

REGISTERED OFFICE:

C/O The Civic Centre

S W Essex & Settlement Reform Synagogue

Oaks Lane, Newbury Park

Ilford

Essex

IG2 7PL

REGISTERED NUMBER:

06274766 (England and Wales)

ACCOUNTANTS:

Dataday Accountability

Accountants & Businees Consultants

2 Seabraes Lane

Dundee

Angus

DD1 4AB

BANKERS:

HSBC Bank PLC

192 Hoe Street London

Walthamstow

London

E17 4QN

FIXED ASSETS

Tangible assets

4

4,927

21,987

CURRENT ASSETS

Debtors

5

9,500

45,264

Cash at bank

78,063

75,610

87,563

120,874

CREDITORS

Amounts falling due within one year

6

(58,478

)

(38,530

)

NET CURRENT ASSETS

29,085

82,344

TOTAL ASSETS LESS CURRENT LIABILITIES

34,012

104,331

CREDITORS

Amounts falling due after more than one year

7

(7,996

)

(30,355

)

NET ASSETS

26,016

73,976

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

26,015

73,975

SHAREHOLDERS' FUNDS

26,016

73,976

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 23 December 2025 and were signed by:

Mrs I Ahonkhai - Director

1.	STATUTORY INFORMATION

Br3akfree Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

73,312

181,559

254,871

Additions

3,768

-

3,768

At 31 March 2025

77,080

181,559

258,639

DEPRECIATION

At 1 April 2024

69,325

163,559

232,884

Charge for year

2,828

18,000

20,828

At 31 March 2025

72,153

181,559

253,712

NET BOOK VALUE

At 31 March 2025

4,927

-

4,927

At 31 March 2024

3,987

18,000

21,987

Cost or valuation at 31 March 2025 is represented by:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Valuation in 2023

69,735

181,559

251,294

Valuation in 2024

3,577

-

3,577

Valuation in 2025

3,768

-

3,768

77,080

181,559

258,639

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

181,559

DEPRECIATION

At 1 April 2024

163,559

Charge for year

18,000

At 31 March 2025

181,559

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

18,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

-

35,764

Rent Deposit

9,500

9,500

9,500

45,264

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts (see note 8)

10,468

10,213

Hire purchase contracts

12,037

11,085

Payments on account

20,082

-

Trade creditors

3,302

5,042

Tax

1,696

2,324

Social security and other taxes

7,131

6,633

Pension Contributions

2,003

1,474

Accrued expenses

1,759

1,759

58,478

38,530

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans (see note 8)

1,955

12,236

Hire purchase contracts

6,041

18,119

7,996

30,355

8.

LOANS

An analysis of the maturity of loans is given below:

31/3/25

31/3/24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,468

10,213

Amounts falling due between two and five years:

Bank loans - 2-5 years

1,955

12,236

On 8 May 2020, the company secured a bank loan under the Government's Bounce Back Scheme.

The Bounce Back Loan is secured by way of a Government guarantee. Repayments, by way of monthly instalments, commenced in June 2021.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Retained

earnings

£

At 1 April 2024

73,975

Deficit for the year

(7,960

)

Dividends

(40,000

)

At 31 March 2025

26,015

11.	RELATED PARTY DISCLOSURES

During the year under review the company secured an operating lease on premises from which the company intends to offer Respite services. The Director, Mrs I Ahonkhai, has a 50% beneficial interest in those premises.

The arrangement to rent the premises were conducted on an arm's length basis.

There were no amounts outstanding to or from the company at 31 March 2025.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Dataday Accountability

Accountants & Businees Consultants

2 Seabraes Lane

Dundee

Angus

DD1 4AB

23 December 2025