2024-09-01 2025-08-31 2025-08-31 false 13483934 BREAKSPEAR VENTURES LTD 2026-03-02 false iso4217:GBP xbrli:pure 13483934 2024-08-31 13483934 2025-08-31 13483934 2024-09-01 2025-08-31 13483934 2023-08-31 13483934 2024-08-31 13483934 2023-09-01 2024-08-31 13483934 bus:SmallEntities 2024-09-01 2025-08-31 13483934 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13483934 bus:FullAccounts 2024-09-01 2025-08-31 13483934 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13483934 core:WithinOneYear 2025-08-31 13483934 core:AfterOneYear 2025-08-31 13483934 core:WithinOneYear 2024-08-31 13483934 core:AfterOneYear 2024-08-31 13483934 core:ShareCapital 2025-08-31 13483934 core:SharePremium 2025-08-31 13483934 core:RevaluationReserve 2025-08-31 13483934 core:OtherReservesSubtotal 2025-08-31 13483934 core:RetainedEarningsAccumulatedLosses 2025-08-31 13483934 core:ShareCapital 2024-08-31 13483934 core:SharePremium 2024-08-31 13483934 core:RevaluationReserve 2024-08-31 13483934 core:OtherReservesSubtotal 2024-08-31 13483934 core:RetainedEarningsAccumulatedLosses 2024-08-31 13483934 core:LandBuildings 2025-08-31 13483934 core:PlantMachinery 2025-08-31 13483934 core:Vehicles 2025-08-31 13483934 core:FurnitureFittings 2025-08-31 13483934 core:OfficeEquipment 2025-08-31 13483934 core:NetGoodwill 2025-08-31 13483934 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 13483934 core:ListedExchangeTraded 2025-08-31 13483934 core:UnlistedNon-exchangeTraded 2025-08-31 13483934 core:LandBuildings 2024-08-31 13483934 core:PlantMachinery 2024-08-31 13483934 core:Vehicles 2024-08-31 13483934 core:FurnitureFittings 2024-08-31 13483934 core:OfficeEquipment 2024-08-31 13483934 core:NetGoodwill 2024-08-31 13483934 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 13483934 core:ListedExchangeTraded 2024-08-31 13483934 core:UnlistedNon-exchangeTraded 2024-08-31 13483934 core:LandBuildings 2024-09-01 2025-08-31 13483934 core:PlantMachinery 2024-09-01 2025-08-31 13483934 core:Vehicles 2024-09-01 2025-08-31 13483934 core:FurnitureFittings 2024-09-01 2025-08-31 13483934 core:OfficeEquipment 2024-09-01 2025-08-31 13483934 core:NetGoodwill 2024-09-01 2025-08-31 13483934 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 13483934 core:ListedExchangeTraded 2024-09-01 2025-08-31 13483934 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 13483934 core:MoreThanFiveYears 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments 2025-08-31 13483934 core:Non-currentFinancialInstruments 2024-08-31 13483934 dpl:CostSales 2024-09-01 2025-08-31 13483934 dpl:DistributionCosts 2024-09-01 2025-08-31 13483934 core:LandBuildings 2024-09-01 2025-08-31 13483934 core:PlantMachinery 2024-09-01 2025-08-31 13483934 core:Vehicles 2024-09-01 2025-08-31 13483934 core:FurnitureFittings 2024-09-01 2025-08-31 13483934 core:OfficeEquipment 2024-09-01 2025-08-31 13483934 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 13483934 core:NetGoodwill 2024-09-01 2025-08-31 13483934 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 13483934 dpl:GroupUndertakings 2024-09-01 2025-08-31 13483934 dpl:ParticipatingInterests 2024-09-01 2025-08-31 13483934 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 13483934 core:ListedExchangeTraded 2024-09-01 2025-08-31 13483934 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 13483934 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 13483934 dpl:CostSales 2023-09-01 2024-08-31 13483934 dpl:DistributionCosts 2023-09-01 2024-08-31 13483934 core:LandBuildings 2023-09-01 2024-08-31 13483934 core:PlantMachinery 2023-09-01 2024-08-31 13483934 core:Vehicles 2023-09-01 2024-08-31 13483934 core:FurnitureFittings 2023-09-01 2024-08-31 13483934 core:OfficeEquipment 2023-09-01 2024-08-31 13483934 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 13483934 core:NetGoodwill 2023-09-01 2024-08-31 13483934 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 13483934 dpl:GroupUndertakings 2023-09-01 2024-08-31 13483934 dpl:ParticipatingInterests 2023-09-01 2024-08-31 13483934 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 13483934 core:ListedExchangeTraded 2023-09-01 2024-08-31 13483934 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 13483934 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 13483934 core:NetGoodwill 2025-08-31 13483934 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 13483934 core:LandBuildings 2025-08-31 13483934 core:PlantMachinery 2025-08-31 13483934 core:Vehicles 2025-08-31 13483934 core:FurnitureFittings 2025-08-31 13483934 core:OfficeEquipment 2025-08-31 13483934 core:AfterOneYear 2025-08-31 13483934 core:WithinOneYear 2025-08-31 13483934 core:ListedExchangeTraded 2025-08-31 13483934 core:UnlistedNon-exchangeTraded 2025-08-31 13483934 core:ShareCapital 2025-08-31 13483934 core:SharePremium 2025-08-31 13483934 core:RevaluationReserve 2025-08-31 13483934 core:OtherReservesSubtotal 2025-08-31 13483934 core:RetainedEarningsAccumulatedLosses 2025-08-31 13483934 core:NetGoodwill 2024-08-31 13483934 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 13483934 core:LandBuildings 2024-08-31 13483934 core:PlantMachinery 2024-08-31 13483934 core:Vehicles 2024-08-31 13483934 core:FurnitureFittings 2024-08-31 13483934 core:OfficeEquipment 2024-08-31 13483934 core:AfterOneYear 2024-08-31 13483934 core:WithinOneYear 2024-08-31 13483934 core:ListedExchangeTraded 2024-08-31 13483934 core:UnlistedNon-exchangeTraded 2024-08-31 13483934 core:ShareCapital 2024-08-31 13483934 core:SharePremium 2024-08-31 13483934 core:RevaluationReserve 2024-08-31 13483934 core:OtherReservesSubtotal 2024-08-31 13483934 core:RetainedEarningsAccumulatedLosses 2024-08-31 13483934 core:NetGoodwill 2023-08-31 13483934 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 13483934 core:LandBuildings 2023-08-31 13483934 core:PlantMachinery 2023-08-31 13483934 core:Vehicles 2023-08-31 13483934 core:FurnitureFittings 2023-08-31 13483934 core:OfficeEquipment 2023-08-31 13483934 core:AfterOneYear 2023-08-31 13483934 core:WithinOneYear 2023-08-31 13483934 core:ListedExchangeTraded 2023-08-31 13483934 core:UnlistedNon-exchangeTraded 2023-08-31 13483934 core:ShareCapital 2023-08-31 13483934 core:SharePremium 2023-08-31 13483934 core:RevaluationReserve 2023-08-31 13483934 core:OtherReservesSubtotal 2023-08-31 13483934 core:RetainedEarningsAccumulatedLosses 2023-08-31 13483934 core:AfterOneYear 2024-09-01 2025-08-31 13483934 core:WithinOneYear 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 13483934 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 13483934 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 13483934 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 13483934 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 13483934 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 13483934 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 13483934 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 13483934 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 13483934 core:Non-currentFinancialInstruments core:CostValuation 2024-08-31 13483934 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-31 13483934 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-31 13483934 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-31 13483934 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-31 13483934 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-31 13483934 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-31 13483934 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-31 13483934 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-31 13483934 bus:Director1 2024-09-01 2025-08-31 13483934 bus:Director2 2024-09-01 2025-08-31 13483934 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2025-08-31

BREAKSPEAR VENTURES LTD

Registered Number
13483934
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

BREAKSPEAR VENTURES LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Richard Alan Abel
| Stuart John Moore

Registered Address | 72 Orchard Road
| Maldon
| CM9 6EP

Registered Number | 13483934 (England and Wales)

BREAKSPEAR VENTURES LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 4 |  |  | 1,396,247 |  |  |  | 1,981,397
|  |  |  | 1,396,247 |  |  |  | 1,981,397
Current assets |  |  |  |  |  |  |  |
Debtors |  | 2,563 |  |  |  | 15,285 |  |
Cash at bank and on hand |  | 11,144 |  |  |  | 37,161 |  |
|  | 13,707 |  |  |  | 52,446 |  |
Creditors amounts falling due within one year | 5 | (1,916) |  |  |  | (10,407) |  |
Net current assets (liabilities) |  |  |  | 11,791 |  |  |  | 42,039
Total assets less current liabilities |  |  |  | 1,408,038 |  |  |  | 2,023,436
Creditors amounts falling due after one year | 6 |  |  | (1,424,821) |  |  |  | (1,452,928)
Net assets |  |  |  | (16,783) |  |  |  | 570,508
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 383,645 |  |  |  | 383,645
Share premium |  |  |  | 370,834 |  |  |  | 370,834
Profit and loss account |  |  |  | (771,262) |  |  |  | (183,971)
Shareholders' funds |  |  |  | (16,783) |  |  |  | 570,508

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 March 2026, and are signed on its behalf by:
Richard Alan Abel Director
Stuart John Moore Director Registered Company No. 13483934

BREAKSPEAR VENTURES LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---
| The average number of persons (including executive directors) employed by the Company during the year.

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 1,981,397 |  | 1,981,397
| Additions | 22,477 |  | 22,477
| Revaluations | (570,725) |  | (570,725)
| Transfers | (36,902) |  | (36,902)
| At 31 August 25 | 1,396,247 |  | 1,396,247
| Net book value
| At 31 August 25 | 1,396,247 |  | 1,396,247
| At 31 August 24 | 1,981,397 |  | 1,981,397

| Notes
--- | ---
| 1Other investments other than loans

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,739 |  | 8,907
| Taxation and social security | 177 |  | -
| Accrued liabilities and deferred income | - |  | 1,500
| Total | 1,916 |  | 10,407

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 1,424,821 |  | 1,452,928
| Total | 1,424,821 |  | 1,452,928

7. | Share capital
--- | ---
| There were no changes in the issued share capital during the year.

8. | Controlling party
--- | ---
| In the opinion of the Directors there is no ultimate controlling party.