Breckland Garden Buildings Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11670279

Breckland Garden Buildings Ltd

Unaudited financial statements

30 November 2025

Breckland Garden Buildings Ltd

Statement of financial position

30 November 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		62,208		78,390

Current assets

Stocks		125,474	89,415
Debtors	6	91,377	97,084
Cash at bank and in hand		56,219	45,969
		---------	---------
		273,070	232,468

Creditors: Amounts falling due within one year	7	( 151,053)		( 162,361)
		---------		---------
Net current assets			122,017		70,107
			---------		---------
Total assets less current liabilities			184,225		148,497

Creditors: Amounts falling due after more than one year	8		( 65,597)		( 26,217)

Provisions

Taxation including deferred tax	( 14,913)	( 19,043)
	---------	---------
Net assets	103,715	103,237
	---------	---------

Capital and reserves

Called up share capital	200	200
Profit and loss account	103,515	103,037
	---------	---------
Shareholders funds	103,715	103,237
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Breckland Garden Buildings Ltd

Statement of financial position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:

A M McManus	S Readman
Director	Director

Company registration number: 11670279

Breckland Garden Buildings Ltd

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 5a, Hereward Way Business Park, Roudham Road, East Harling, Norfolk, NR16 2SR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Hire purchase contracts

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account at a constant rate of charge on the balance of capital repayments outstanding.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of employees during the year was 9 (2024: 9 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 December 2024	14,434	2,050	148,087	5,254	169,825
Additions	3,607	166	–	184	3,957
	-------	------	---------	------	---------
At 30 November 2025	18,041	2,216	148,087	5,438	173,782
	-------	------	---------	------	---------
Depreciation
At 1 December 2024	6,969	901	80,511	3,054	91,435
Charge for the year	2,377	305	16,895	562	20,139
	-------	------	---------	------	---------
At 30 November 2025	9,346	1,206	97,406	3,616	111,574
	-------	------	---------	------	---------
Carrying amount
At 30 November 2025	8,695	1,010	50,681	1,822	62,208
	-------	------	---------	------	---------
At 30 November 2024	7,465	1,149	67,576	2,200	78,390
	-------	------	---------	------	---------

6. Debtors

	2025	2024
	£	£
Other debtors	91,377	97,084
	-------	-------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	17,629	17,974
Trade creditors	46,506	20,570
Social security and other taxes	74,301	61,726
Other creditors	12,617	62,091
	---------	---------
	151,053	162,361
	---------	---------

Included in other creditors are obligations under hire purchase contracts of £6,122 (2024: £14,097) which are secured on the assets concerned.

8. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	65,597	20,094
Other creditors	–	6,123
	-------	-------
	65,597	26,217
	-------	-------

Included in other creditors are obligations under hire purchase contracts of £NIL (2024: £6,123) which are secured on the assets concerned.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	15,000	15,000
Later than 1 year and not later than 5 years	16,250	28,750
	-------	-------
	31,250	43,750
	-------	-------

10. Directors' advances, credits and guarantees

Included within debtors at the balance sheet date is an amount of £88,731 (2024: £94,468) which is owed to the company by the directors. Interest was charged on the loan at the official rate.