Breaking Through The Barriers Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Breaking Through The Barriers Ltd for the year ended 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Breaking Through The Barriers Ltd which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Breaking Through The Barriers Ltd , as a body, in accordance with the terms of our engagement letter dated 07 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Breaking Through The Barriers Ltd and state those matters that we have agreed to state to the directors of Breaking Through The Barriers Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breaking Through The Barriers Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Breaking Through The Barriers Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Breaking Through The Barriers Ltd . You consider that Breaking Through The Barriers Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Breaking Through The Barriers 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 financial statements.

7 July 2026

McPhersons Walpole Harding

ACCA

Citibase Brighton

95 Ditchling Road

Brighton

BN1 4ST

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Breaking Through The Barriers Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 08505000

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,598		6,366

			5,598		6,366
CURRENT ASSETS
Debtors	5	1,092		26,730
Cash at bank and in hand		42,159		44,398

		43,251		71,128
Creditors: Amounts Falling Due Within One Year	6	(6,282 )		(13,769 )

NET CURRENT ASSETS (LIABILITIES)			36,969		57,359

TOTAL ASSETS LESS CURRENT LIABILITIES			42,567		63,725

NET ASSETS			42,567		63,725

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			42,467		63,625

SHAREHOLDERS' FUNDS			42,567		63,725

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Breaking Through The Barriers Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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

Mr S Zivanovic

Director

7 July 2026

The notes on pages 4 to 7 form part of these financial statements.

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Breaking Through The Barriers Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Breaking Through The Barriers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08505000 . The registered office is 11 Lenham Road East, Rottingdean, Brighton, BN2 7GP.

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.

The presentation currency is £ Sterling.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

Significant Judgements

The directors have assessed whether any significant judgements were required in applying the company’s accounting policies.

Other than the assessment of going concern, which is disclosed in a separate note, the directors concluded that no judgements have been made that have a material effect on the amounts recognised in these financial statements.

Key Sources of Estimation Uncertainty

The directors have considered whether there are any assumptions or other sources of estimation uncertainty that could result in a material adjustment to the carrying amounts of assets or liabilities within the next financial year.

The company’s operations and transactions are straightforward, and no such sources of estimation uncertainty have been identified.

2.4. 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 rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.5. 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:

Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

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Breaking Through The Barriers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.6. Financial Instruments

Financial instruments are recognised in the company’s statement of financial position when the company become party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets classified as receivable within one year are not amortised.

Cash and cash equivalents

Cash and cash equivalents are basic financial instruments and include cash in hand and deposits held on call with banks.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Breaking Through The Barriers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	5,133	13,037	18,170
Additions	-	1,098	1,098

As at 30 April 2026	5,133	14,135	19,268

Depreciation
As at 1 May 2025	4,168	7,636	11,804
Provided during the period	241	1,625	1,866

As at 30 April 2026	4,409	9,261	13,670

Net Book Value
As at 30 April 2026	724	4,874	5,598

As at 1 May 2025	965	5,401	6,366

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	26,730
Other debtors	1,092	-

	1,092	26,730

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	142	2
Other creditors	1,311	1,502
Taxation and social security	4,829	12,265

	6,282	13,769

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Breaking Through The Barriers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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