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Breaking Point Group Limited
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Notes to the financial statements
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for the period ended 31 March 2026
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1
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Company information
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Breaking Point Group Limited is a private company registered in England and Wales. Its registered number is 16730389. The company is limited by shares. Its registered office is 24 Beech Avenue, Long Eaton, Nottingham, Nottinghamshire, NG10 2AX.
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2
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Accounting policies
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Basis of preparing the financial statements
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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 historic cost convention.
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Going concern
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In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
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The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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Exemption from preparation of consolidated financial statements
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The financial statements contain information about Breaking Point Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
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Tangible fixed assets
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Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
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Plant and machinery etc.:
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Motor vehicles
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-
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20% reducing balance
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Investments in subsidiaries
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Investments in subsidiaries are recognised at cost.
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3
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Average number of employees
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During the period the average number of employees was 2.
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3
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