UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

LITTLE BREACH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S L Young

REGISTERED OFFICE:

2 Wellington Mews

Broyle Road

Chichester

West Sussex

PO19 6BD

REGISTERED NUMBER:

14072390 (England and Wales)

ACCOUNTANTS:

Evans Weir

The Victoria

25 St Pancras

Chichester

West Sussex

PO19 7LT

FIXED ASSETS

Investment property

4

350,000

350,000

CURRENT ASSETS

Debtors

5

359

-

Cash at bank

17,332

15,701

17,691

15,701

CREDITORS

Amounts falling due within one year

6

200,600

181,224

NET CURRENT LIABILITIES

(182,909

)

(165,523

)

TOTAL ASSETS LESS CURRENT LIABILITIES

167,091

184,477

CREDITORS

Amounts falling due after more than one year

7

204,278

224,980

NET LIABILITIES

(37,187

)

(40,503

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(37,188

)

(40,504

)

SHAREHOLDERS' FUNDS

(37,187

)

(40,503

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd June 2026 and were signed by:

Mrs S L Young - Director

1.	STATUTORY INFORMATION

Little Breach 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 as modified by the revaluation of certain assets.

There was a net deficiency of assets of £37,187 at the balance sheet, however the director have confirmed continued support and consider that the company retains sufficient working capital to continue trading for the foreseeable future.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2025

and 30th April 2026

350,000

NET BOOK VALUE

At 30th April 2026

350,000

At 30th April 2025

350,000

Fair value at 30th April 2026 is represented by:

£

Valuation in 2024

(19,598

)

Valuation in 2025

(25,000

)

Cost

394,598

350,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

394,598

394,598

Investment property was valued on an open market basis on 30th April 2025 by The Director. .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

359

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

780

960

Other creditors

199,820

180,264

200,600

181,224

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

204,278

224,980

2026

2025

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

204,278

224,980