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REGISTERED NUMBER: 10421065 (England and Wales)
























FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BRECKON SERVICES (NE) LIMITED
BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2026










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRECKON SERVICES (NE) LIMITED

COMPANY INFORMATION
For The Year Ended 31 January 2026







DIRECTORS: Mr M A Rossi
Mrs L Rossi





REGISTERED OFFICE: Unit 14 Carrick Court
Middlesbrough
Cleveland
TS2 1QE





REGISTERED NUMBER: 10421065 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
5 & 6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU
Page 1
BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

BALANCE SHEET
31 January 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,000 40,000
Tangible assets 5 20,737 8,410
40,737 48,410

CURRENT ASSETS
Stocks 30,000 40,000
Debtors 6 287,934 208,906
Cash at bank 9,586 12,590
327,520 261,496
CREDITORS
Amounts falling due within one year 7 170,778 166,452
NET CURRENT ASSETS 156,742 95,044
TOTAL ASSETS LESS CURRENT LIABILITIES 197,479 143,454

CREDITORS
Amounts falling due after more than
one year
8
89,998
88,083
NET ASSETS 107,481 55,371

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 107,381 55,271
SHAREHOLDERS' FUNDS 107,481 55,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 notes form part of these financial statements

Page 2 continued...
BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

BALANCE SHEET - continued
31 January 2026


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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:





Mr M A Rossi - Director


The notes form part of these financial statements

Page 3
BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2026


1. STATUTORY INFORMATION

Breckon Services (NE) Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Page 4 continued...
BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 January 2026


2. ACCOUNTING POLICIES - continued

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2025
and 31 January 2026 200,000
AMORTISATION
At 1 February 2025 160,000
Charge for year 20,000
At 31 January 2026 180,000
NET BOOK VALUE
At 31 January 2026 20,000
At 31 January 2025 40,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2025 51,320
Additions 18,970
At 31 January 2026 70,290
DEPRECIATION
At 1 February 2025 42,910
Charge for year 6,643
At 31 January 2026 49,553
NET BOOK VALUE
At 31 January 2026 20,737
At 31 January 2025 8,410

Page 5 continued...
BRECKON SERVICES (NE) LIMITED (REGISTERED NUMBER: 10421065)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 January 2026


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 198,045 153,017
Other debtors 89,889 55,889
287,934 208,906

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loans and overdrafts 10,246 17,500
Hire purchase contracts 1,182 -
Trade creditors 42,320 46,183
Taxation and social security 85,192 61,729
Other creditors 31,838 41,040
170,778 166,452

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2026 2025
£    £   
Bank loans 76,417 88,083
Hire purchase contracts 13,581 -
89,998 88,083

9. SECURED DEBTS

The following secured debts are included within creditors:

2026 2025
£    £   
Bank loans 86,663 105,583
Hire purchase contracts 14,763 -
101,426 105,583

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2026 2025
value: £    £   
100 Ordinary 1 100 100

Page 6