REGISTERED NUMBER: 11420093 (England and Wales)

INSTANT BREAKS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

P.L. Healey

M.C. Jones

Mrs Y. Leslie

REGISTERED OFFICE:

14 Hemmells

Laindon

Basildon

Essex

SS15 6ED

REGISTERED NUMBER:

11420093 (England and Wales)

INDEPENDENT AUDITORS:

CR Bland Baker Limited

Chartered Accountants and

Statutory Auditor

21 Lodge Lane

Grays

Essex

RM17 5RY

FIXED ASSETS

Tangible assets

4

2,827

932

CURRENT ASSETS

Debtors

5

253,194

210,189

Cash at bank

40,483

40,444

293,677

250,633

CREDITORS

Amounts falling due within one year

6

637,600

502,829

NET CURRENT LIABILITIES

(343,923

)

(252,196

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(341,096

)

(251,264

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(341,196

)

(251,364

)

SHAREHOLDERS' FUNDS

(341,096

)

(251,264

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

P.L. Healey - Director

1.	STATUTORY INFORMATION

Instant Breaks 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have undertaken a review of the business and the Group, and have a reasonable expectation that the Group, and therefore the Company, has adequate resources to continue to be operational for a period of 12 months from the date of approval of the financial statements. For this reason, they continue to adopt the going concern basis in preparing the financial statements for the year ended 30 April 2025.

Turnover

Commissions received are recognised in the month the holiday is booked, any subsequent changes or cancellations are adjusted for in the month that the change occurs.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 9 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

14,022

Additions

3,251

At 30 April 2025

17,273

DEPRECIATION

At 1 May 2024

13,090

Charge for year

1,356

At 30 April 2025

14,446

NET BOOK VALUE

At 30 April 2025

2,827

At 30 April 2024

932

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

99,487

25,030

Amounts owed by group undertakings

60,661

112,661

Other debtors

93,046

72,498

253,194

210,189

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

137,257

109,476

Amounts owed to group undertakings

191,128

286,128

Taxation and social security

51,416

61,240

Other creditors

257,799

45,985

637,600

502,829

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steven James Garrod FCA (Senior Statutory Auditor)

for and on behalf of CR Bland Baker Limited

8.	RELATED PARTY DISCLOSURES

The company is fully owned by Notsallow 134 Limited and the group is headed by Vertical Group Limited.The company has take the exemptions under the section 33.1A of FRS102 not to disclose transactions between parent and subsidiary.

Transactions with other group companies are as follows:

During the year purchases of £3,366 (2024: £3,368) were made from MI Telecom Ltd, a fellow subsidiary of Notsallow 134 Limited.

9.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking of this company as at the year end 30 April 2025 was Vertical Group Limited which is incorporated and registered in England and Wales.

The immediate parent undertaking and controlling party of this company is Notsallow 134 Limited which is incorporated and registered in England and Wales. The largest and smallest group of undertakings which include this Company and for which consolidated accounts have been drawn up is that headed by Vertical Group Limited.

The consolidated financial statements, within which this Company is included, can be obtained from 14 Hemmells, Laindon, Basildon, Essex, SS15 6ED. This is also the registered office address of Vertical Group Limited.

The ultimate controlling party is Peter Healey.