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REGISTERED NUMBER: 15943406 (England and Wales)

Unaudited Financial Statements

for the Period 9 September 2024 to 30 September 2025

for

Breakwater Records Ltd

| Breakwater Records Ltd (Registered number: 15943406) |

Contents of the Financial Statements

for the Period 9 September 2024 to 30 September 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| Breakwater Records Ltd |

Company Information

for the Period 9 September 2024 to 30 September 2025

| DIRECTOR: | L Knaggs

| REGISTERED OFFICE: | 27 Ritches Road

| London

| N15 3TB

| REGISTERED NUMBER: | 15943406 (England and Wales)

| ACCOUNTANTS: | Chandler and Partners Limited

| 5 Moor Street

| Worcester

| Worcestershire

| WR1 3DB

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Breakwater Records Ltd

The following reproduces the text of the report prepared for the director 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 Director 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 Breakwater Records Ltd for the period ended 30 September 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Breakwater Records Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Breakwater Records Ltd and state those matters that we have agreed to state to the director of Breakwater Records Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breakwater Records Ltd and its director for our work or for this report.

It is your duty to ensure that Breakwater Records Ltd 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 loss of Breakwater Records Ltd. You consider that Breakwater Records Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Breakwater Records Ltd. 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.

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

Date: .............................................

| Breakwater Records Ltd (Registered number: 15943406) |

Balance Sheet

30 September 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 4 | 319 |  |

| Cash at bank | 89 |  |

408 |  |

| CREDITORS

| Amounts falling due within one year | 5 | (360 | ) |

| NET CURRENT ASSETS | 48 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 48 |  |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | (52 | ) |

48 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 May 2026 and were signed by:

L Knaggs - Director

| Breakwater Records Ltd (Registered number: 15943406) |

Notes to the Financial Statements

for the Period 9 September 2024 to 30 September 2025

1. | STATUTORY INFORMATION

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

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Taxation

| Taxation for the period 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

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

£ |

| Directors' current accounts | 319 |  |

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

£ |

| Accrued expenses | 360 |  |

6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| As at 30th September 2025 there was a loan balance of £319.00 owing from the Director to the Company. The loan is repayable within 9 months of the year end and interest has not been charged.