Breathe Promotions Limited

Financial Statements for the Year Ended 31 October 2025

DIRECTORS:

L Worland

T Worland

REGISTERED OFFICE:

Unit Q1, Capital Point

Capital Business Park

Parkway

Cardiff

CF3 2PU

REGISTERED NUMBER:

09308815 (England and Wales)

ACCOUNTANTS:

BPU Limited

Chartered Accountants

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Breathe Promotions Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Breathe Promotions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Breathe Promotions Limited and state those matters that we have agreed to state to the Board of Directors of Breathe Promotions Limited, as a body, in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breathe Promotions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Breathe Promotions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Breathe Promotions Limited. You consider that Breathe Promotions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Breathe Promotions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BPU Limited

Chartered Accountants

13 March 2026

FIXED ASSETS

Investments

3

551,502

CURRENT ASSETS

Debtors

4

-

411

Cash at bank

9

11

9

422

CREDITORS

Amounts falling due within one year

5

195,021

93,047

NET CURRENT LIABILITIES

(195,012

)

(92,625

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

356,490

458,877

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

356,488

458,875

SHAREHOLDERS' FUNDS

356,490

458,877

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 13 March 2026 and were signed on its behalf by:

T Worland - Director

1.	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.

Fixed asset investments

Fixed asset investments held by the company are shown at cost.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.	FIXED ASSET INVESTMENTS

Other

investme

£

COST

At 1 November 2024

and 31 October 2025

551,502

NET BOOK VALUE

At 31 October 2025

551,502

At 31 October 2024

551,502

Investments relates to shares in a UK unlisted company.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors & prepayments

-

411

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

194,815

93,047

Other creditors & accruals

206

-

195,021

93,047