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REGISTERED NUMBER: 04000504 (England and Wales)

Breckland Shipping Services Limited

Unaudited Financial Statements

For The Year Ended

31st May 2025

Breckland Shipping Services Limited (Registered number: 04000504)

Contents of the Financial Statements

For The Year Ended 31st May 2025

| Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |  | to |  | 4

Breckland Shipping Services Limited (Registered number: 04000504)

Balance Sheet

31st May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,619 |  | 6,563 |  |

Investment property | 5 | 1,634,076 |  | 1,634,076 |  |

1,639,695 |  | 1,640,639 |  |

CURRENT ASSETS

Debtors | 6 | 8,886 |  | 25,427 |  |

Cash at bank | 65,965 |  | 63,498 |  |

74,851 |  | 88,925 |  |

CREDITORS

Amounts falling due within one year | 7 | 32,298 |  | 26,936 |  |

NET CURRENT ASSETS | 42,553 |  | 61,989 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,682,248 |  | 1,702,628 |  |

PROVISIONS FOR LIABILITIES | 64,703 |  | 64,824 |  |

NET ASSETS | 1,617,545 |  | 1,637,804 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 1,617,445 |  | 1,637,704 |  |

SHAREHOLDERS' FUNDS | 1,617,545 |  | 1,637,804 |  |

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 2nd February 2026 and were signed on its behalf by:

S E Samuel - Director

Breckland Shipping Services Limited (Registered number: 04000504)

Notes to the Financial Statements

For The Year Ended 31st May 2025

1. | STATUTORY INFORMATION

| Breckland Shipping Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04000504

| Registered office: | 8 Hopper Way

| Diss Business Park

| Diss

| Norfolk

| IP22 4GT

| 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoices 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.

| Improvements to property | - | 10% reducing balance

| Fixtures and fittings | - | 15% reducing balance

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| Other income

| Other income relates to rents received, recognised on an accruals basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

Breckland Shipping Services Limited (Registered number: 04000504)

Notes to the Financial Statements - continued

For The Year Ended 31st May 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st June 2024

| and 31st May 2025 | 7,106 |  | 52,223 |  | 14,503 |  | 73,832 |  |

| DEPRECIATION

| At 1st June 2024 | 5,958 |  | 46,971 |  | 14,340 |  | 67,269 |  |

| Charge for year | 115 |  | 788 |  | 41 |  | 944 |  |

| At 31st May 2025 | 6,073 |  | 47,759 |  | 14,381 |  | 68,213 |  |

| NET BOOK VALUE

| At 31st May 2025 | 1,033 |  | 4,464 |  | 122 |  | 5,619 |  |

| At 31st May 2024 | 1,148 |  | 5,252 |  | 163 |  | 6,563 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st June 2024

| and 31st May 2025 | 1,634,076 |  |

| NET BOOK VALUE

| At 31st May 2025 | 1,634,076 |  |

| At 31st May 2024 | 1,634,076 |  |

| Fair value at 31st May 2025 is represented by:

£ |

| Valuation in 2016 | 103,930 |  |

| Valuation in 2021 | 140,308 |  |

| Valuation in 2022 | 90,685 |  |

| Cost | 1,299,153 |  |

1,634,076 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,299,153 |  | 1,299,153 |  |

| Investment property was valued on an open market basis on 31st May 2022 by the director .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,645 |  | 11,876 |  |

| Amounts owed by group undertakings | - |  | 1,782 |  |

| Other debtors | 3,241 |  | 11,769 |  |

8,886 |  | 25,427 |  |

Breckland Shipping Services Limited (Registered number: 04000504)

Notes to the Financial Statements - continued

For The Year Ended 31st May 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 372 |  | 548 |  |

| Amounts owed to group undertakings | 500 |  | - |  |

| Taxation and social security | 7,957 |  | 9,238 |  |

| Other creditors | 23,469 |  | 17,150 |  |

32,298 |  | 26,936 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31st May 2025 and 31st May 2024:

2025 | 2024 |

£ | £ |

| S E Samuel

| Balance outstanding at start of year | - |  | 1,111 |  |

| Amounts repaid | - |  | (1,111 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| N G Samuel

| Balance outstanding at start of year | 6,260 |  | 3,130 |  |

| Amounts advanced | - |  | 3,130 |  |

| Amounts repaid | (6,260 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 6,260 |  |

10. | RELATED PARTY DISCLOSURES

| At the end of the year, the company owed the directors £17,493 (2024 - £5,785) relating to an interest free loan with no set repayment terms.