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Company Registration No. 11539325 (England and Wales)
BREATHE INTERNATIONAL LTD
Financial Statements
for the Period from 01 September 2024 to 31 August 2025

BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

Company Information

Company Details
Company Number 11539325
Registered Office 332 LADBROKE GROVE
LONDON
W10 5AD
Directors
Directors who held office during the period were:
Deborah Joy HOUGHTON   
Samuel Eric Houghton WATSON   
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BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

Statement of Financial Position

123456789
Notes 2025 2024
£ £
Fixed Assets
Intangible assets 5 2,911 3,629
Tangible assets 6 1,587 778
Investments 7 843,610 843,610
Current Assets
Debtors due 3,681,910 3,969,438
Cash at bank and in hand 379,887 106,662
4,061,797 4,076,100
Creditors
Amount falling due within one year (40,945) (70,246)
Net Current Assets 4,020,852 4,005,854
Total Assets less current liabilities 4,868,960 4,853,871
Net Assets 4,868,960 4,853,871
Capital and Reserves
Called up Share Capital 10 10
Share Premium Account 7,668,678 7,668,678
Retained earnings at end of year (2,799,728) (2,814,817)
Shareholder funds 4,868,960 4,853,871
For the year ending 31/08/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 28 May 2026
Samuel Watson
Company Registration No. 11539325
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BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

1. Statutory Information
BREATHE INTERNATIONAL LTD is a private company, limited by shares, registered in England and Wales, registration number 11539325.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Revenue is recognised to the extent that it is probable that economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes
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BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

Tangible Fixed Asset Policy
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the costs of assets less their residual value over their estimated useful lives, using the straight-line method.Depreciation is provided on the following basis:(i) plant and machinery - 20% straight line basis(ii) office equipment - 20% straight line basis.The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings.
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BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

Intangible Asset Policy
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment loss. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
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BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 0
2024 0
4. Principal Activity
Breathe International Ltd is a holding company.
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BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/09/2024 7,178 7,178
Additions - -
Disposals - -
Revaluations - -
At 31/08/2025 7,178 7,178
Amortisation
At 01/09/2024 3,549 3,549
Charge for the Year 718 718
On Disposals - -
Other increases/(decreases) - -
At end of period 4,267 4,267
Net book value
At 31/08/2025 2,911 2,911
At 31/08/2024 3,629 3,629
6. Fixed Assets
Computer Equipment Total
Cost or valuation £ £
At 01/09/2024 2,667 6,678
Additions 1,249 1,249
At 31/08/2025 3,916 7,927
Depreciation
At 01/09/2024 1,889 5,900
Charge for the year 440 440
At 31/08/2025 2,329 6,340
Net Book Value
At 31/08/2025 1,587 1,587
At 31/08/2024 778 778
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BREATHE INTERNATIONAL LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

7. Investments
Investments in Subsidiaries Other Investments - Listed Other Investments -Unlisted Total
£ £ £ £
Valuation at 01/09/2024 - 514,223 329,387 843,610
Additions - - - -
Disposals - - - -
Adjustments - - - -
Valuation at 31/08/2025 - 514,223 329,387 843,610
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