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Company Registration No. 01357054 (England and Wales)
Breakway Clothing Limited Unaudited accounts for the year ended 30 April 2026
Breakway Clothing Limited Unaudited accounts Contents
Page
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Breakway Clothing Limited Company Information for the year ended 30 April 2026
Directors
John Horgan Shelia Horgan
Secretary
Shelia Horgan
Company Number
01357054 (England and Wales)
Registered Office
Corner House Market Place Braintree Essex CM7 3HQ England
Accountants
ST Accountancy Services Ltd Corner House Market Place Braintree Essex CM7 3HQ
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Breakway Clothing Limited Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,625 
28,555 
Investment property
500,000 
500,000 
538,625 
528,555 
Current assets
Debtors
7,220 
3,671 
Cash at bank and in hand
85,516 
86,888 
92,736 
90,559 
Creditors: amounts falling due within one year
(14,505)
(16,680)
Net current assets
78,231 
73,879 
Total assets less current liabilities
616,856 
602,434 
Provisions for liabilities
Deferred tax
(84,455)
(84,455)
Net assets
532,401 
517,979 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
375,814 
375,814 
Fair value reserve
3,478 
3,478 
Profit and loss account
153,009 
138,587 
Shareholders' funds
532,401 
517,979 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by
John Horgan Director Company Registration No. 01357054
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Breakway Clothing Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Breakway Clothing Limited is a private company, limited by shares, registered in England and Wales, registration number 01357054. The registered office is Corner House, Market Place, Braintree, Essex, CM7 3HQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% straight line basis
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 May 2025
49,392 
Additions
51,500 
Disposals
(49,392)
At 30 April 2026
51,500 
Depreciation
At 1 May 2025
20,837 
Charge for the year
12,875 
On disposals
(20,837)
At 30 April 2026
12,875 
Net book value
At 30 April 2026
38,625 
At 30 April 2025
28,555 
5
Investment property
2026 
£ 
Fair value at 1 May 2025
500,000 
At 30 April 2026
500,000 
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Breakway Clothing Limited Notes to the Accounts for the year ended 30 April 2026
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
7,220 
3,671 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
1,477 
378 
Other creditors
1,624 
1,624 
Loans from directors
11,404 
11,378 
Accruals
- 
3,300 
14,505 
16,680 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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