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Registered number: 16283099
Breakfast and Brunch Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
DMH Accountants Ltd
Breakfast and Brunch Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Breakfast and Brunch Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 16283099

| 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 87,720
|  |  | 87,720
CURRENT ASSETS
Stocks | 5 | 2,254 |
Debtors | 6 | 8,787 |
Cash at bank and in hand |  | 2,122 |
|  | 13,163 |
Creditors: Amounts Falling Due Within One Year | 7 | (65,694 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (52,531 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 35,189
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (63,338 )
NET LIABILITIES |  |  | (28,149 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100
Profit and Loss Account |  |  | (28,249 )
SHAREHOLDERS' FUNDS |  |  | (28,149)

Page 1
Page 2
Breakfast and Brunch Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs D Jordan Director | Mrs S Kerr Director
8th June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Breakfast and Brunch Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Breakfast and Brunch Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16283099 . The registered office is Unit 3, North Lynn Business Village Bergen Way, North Lynn Industrial Estate, King's Lynn, PE30 2JG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% Reducing balance
Motor Vehicles | 15% Reducing balance
Fixtures & Fittings | 15% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
...CONTINUED
Page 3
Page 4
Breakfast and Brunch Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Financial Instruments - continued
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4
4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 28 February 2025 | - | - | -
Additions | 22,200 | 81,000 | 103,200
As at 28 February 2026 | 22,200 | 81,000 | 103,200
Depreciation
As at 28 February 2025 | - | - | -
Provided during the period | 3,330 | 12,150 | 15,480
As at 28 February 2026 | 3,330 | 12,150 | 15,480
Net Book Value
As at 28 February 2026 | 18,870 | 68,850 | 87,720
As at 28 February 2025 | - | - | -

5. Stocks

| 2026
--- | ---
| £
Finished goods | 2,254

Page 4
Page 5
Breakfast and Brunch Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Debtors

| 2026
--- | ---
| £
Due within one year
Trade debtors | 4,377
Other debtors | 4,410
| 8,787

7. Creditors: Amounts Falling Due Within One Year

| 2026
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 12,491
Trade creditors | 12,461
Other creditors | 39,363
Taxation and social security | 1,379
| 65,694

8. Creditors: Amounts Falling Due After More Than One Year

| 2026
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 63,338

9. Secured Creditors
Of the creditors the following amounts are secured.
There is a fixed charge on the vehicles to which they relate to.

| 2026
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 75,828

10. Obligations Under Finance Leases and Hire Purchase

| 2026
--- | ---
| £
The future minimum finance lease payments are as follows:
Not later than one year | 12,491
Later than one year and not later than five years | 63,338
| 75,829
| 75,829

11. Share Capital

| 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 5
Page 6
Breakfast and Brunch Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026
--- | ---
| £
Later than one year and not later than five years | 66,250
| 66,250

Page 6