REGISTERED NUMBER: 09051641 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

BREAKFAST & COMPANY LEISURE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A W Freeth

Mrs T M Freeth

SECRETARY:

Mrs T M Freeth

REGISTERED OFFICE:

The Old Rectory

Ipsley lane

Redditch

Worcestershire

B98 0AP

REGISTERED NUMBER:

09051641 (England and Wales)

ACCOUNTANTS:

A K Papadamou & Co

Accountants & Tax Advisors

573 Chester Road

Sutton Coldfield

West Midlands

B73 5HU

BANKERS:

Royal Bank Of Scotland

Birmingham New street

144 New Street

Birmingham

B2 4NX

FIXED ASSETS

Tangible assets

4

232,004

256,567

CURRENT ASSETS

Stocks

10,257

11,100

Debtors

5

20,211

21,373

Cash at bank and in hand

67,430

67,370

97,898

99,843

CREDITORS

Amounts falling due within one year

6

235,052

227,696

NET CURRENT LIABILITIES

(137,154

)

(127,853

)

TOTAL ASSETS LESS CURRENT LIABILITIES

94,850

128,714

CREDITORS

Amounts falling due after more than one year

7

-

36,750

NET ASSETS

94,850

91,964

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

94,750

91,864

SHAREHOLDERS' FUNDS

94,850

91,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2026 and were signed on its behalf by:

Mrs T M Freeth - Director

1.	STATUTORY INFORMATION

Breakfast & Company Leisure 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 represents net sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

in accordance with the property

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

and

Computer

leasehold

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

34,007

136,828

560,203

933

731,971

Additions

-

-

6,259

-

6,259

At 30 September 2025

34,007

136,828

566,462

933

738,230

DEPRECIATION

At 1 October 2024

13,600

54,301

406,670

833

475,404

Charge for year

1,360

5,473

23,969

20

30,822

At 30 September 2025

14,960

59,774

430,639

853

506,226

NET BOOK VALUE

At 30 September 2025

19,047

77,054

135,823

80

232,004

At 30 September 2024

20,407

82,527

153,533

100

256,567

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,512

5,761

Prepayments and accrued income

16,699

15,612

20,211

21,373

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

37,559

49,000

Trade creditors

103,254

81,224

Tax

5,624

8,830

Social security and other taxes

53,395

34,338

Other creditors

31,045

41,433

Accruals and deferred income

4,175

12,871

235,052

227,696

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

36,750

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

37,559

85,750

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of its directors, Mr A W Freeth and Mrs T M Freeth.