Registration number: 15139861

Summer Breeze Property Consultants Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Summer Breeze Property Consultants Ltd

Company Information

Director

L J Cook

Registered office

Kingfisher Court Plaxton Bridge Road Woodmansey Beverley East Yorkshire England HU17 0RT

Summer Breeze Property Consultants Ltd

(Registration number: 15139861)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	31,817	28,367
Current assets
Debtors	5	8,001	9,674
Cash at bank and in hand		349,329	48,422
		357,330	58,096
Creditors: Amounts falling due within one year	6	(278,287)	(24,878)
Net current assets		79,043	33,218
Total assets less current liabilities		110,860	61,585
Provisions for liabilities		(6,424)	(5,559)
Net assets		104,436	56,026
Capital and reserves
Called up share capital		300	300
Retained earnings		104,136	55,726
Shareholders' funds		104,436	56,026

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 March 2026
 

......................................... L J Cook Director

Summer Breeze Property Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Kingfisher Court
Plaxton Bridge Road
Woodmansey
Beverley
East Yorkshire
HU17 0RT
England

These financial statements were authorised for issue by the director on 12 March 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102, including Section 1A, 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for consultancy income in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Summer Breeze Property Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for consultancy services provided in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Summer Breeze Property Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 2 (2024 - 1).

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	30,598	30,598
Additions	36,362	36,362
Disposals	(30,598)	(30,598)
At 30 September 2025	36,362	36,362
Depreciation
At 1 October 2024	2,231	2,231
Charge for the year	5,820	5,820
Eliminated on disposal	(3,506)	(3,506)
At 30 September 2025	4,545	4,545
Carrying amount
At 30 September 2025	31,817	31,817
At 30 September 2024	28,367	28,367

5

Debtors

	2025 £	2024 £
Trade debtors	7,200	9,000
Other debtors	600	150
Prepayments	201	524
	8,001	9,674

Summer Breeze Property Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	257,731	9,061
Trade creditors		402	-
Taxation and social security		17,708	13,817
Accruals and deferred income		2,446	2,000
		278,287	24,878

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	257,731	9,061

Other borrowings include unsecured amounts due to Directors. Also included in other borrowings is an unsecured amount due to Shareholders.

8	Related party transactions

Other transactions with the Director

At the year end the Company owed the Director £7,381 (2024:£9,061). Loans made to the Company by the Director are unsecured, interest free and repayable on demand.

Summary of transactions with other related parties

Loans with Shareholders

At the year end, the company owed a shareholder £250,350. The amount is unsecured, interest-free and repayable on demand. In 2024, the shareholder owed the company £150.