Breckland Fire and Security Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Registered number: 12558467

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,434		9,469

			3,434		9,469
CURRENT ASSETS
Cash at bank and in hand		3,158		-

		3,158		-
Creditors: Amounts Falling Due Within One Year	5	(26,929 )		(23,755 )

NET CURRENT ASSETS (LIABILITIES)			(23,771 )		(23,755 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(20,337 )		(14,286 )

Creditors: Amounts Falling Due After More Than One Year	6		(2,279 )		(7,895 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(652 )		-

NET LIABILITIES			(23,268 )		(22,181 )

CAPITAL AND RESERVES
Called up share capital	7		101		101
Profit and Loss Account			(23,369 )		(22,282 )

SHAREHOLDERS' FUNDS			(23,268)		(22,181)

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Breckland Fire and Security Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

D Bee

Director

16/01/2026

The notes on pages 4 to 5 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 May 2023	101	304	405
Loss for the year and total comprehensive income	-	(22,586 )	(22,586)

As at 30 April 2024 and 1 May 2024	101	(22,282 )	(22,181)


Loss for the year and total comprehensive income	-	(1,087 )	(1,087)

As at 30 April 2025	101	(23,369 )	(23,268)

1. General Information

Breckland Fire and Security Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12558467 . The registered office is 128 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and

assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The

estimates and associated assumptions are based on historical experience and other factors that are considered to be

relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are

recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There have been no judgements, estimates or assumptions made in the preparation of these financial statements.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	20% Straight Line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Breckland Fire and Security Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.5. Taxation - continued

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2024	1,603	23,278	179	1,129	26,189
Additions	-	-	-	380	380

As at 30 April 2025	1,603	23,278	179	1,509	26,569

Depreciation
As at 1 May 2024	530	15,486	95	609	16,720
Provided during the period	321	5,819	36	239	6,415

As at 30 April 2025	851	21,305	131	848	23,135

Net Book Value
As at 30 April 2025	752	1,973	48	661	3,434

As at 1 May 2024	1,073	7,792	84	520	9,469

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	16	360
Bank loans and overdrafts	5,170	7,605
Other loans	-	4,919
Corporation tax	(42 )	220
Other taxes and social security	289	307
VAT	2,189	109
Directors' loan accounts	19,307	10,235

	26,929	23,755

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,279	7,895

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

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