REGISTERED NUMBER: 12424558 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

BREACH INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Breach

L P K Breach

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

12424558 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Investment property

4

1,518,088

1,928,504

CURRENT ASSETS

Debtors

5

1,495

23,260

Cash at bank

397,290

1,715

398,785

24,975

CREDITORS

Amounts falling due within one year

6

(1,036,797

)

(1,267,512

)

NET CURRENT LIABILITIES

(638,012

)

(1,242,537

)

TOTAL ASSETS LESS CURRENT LIABILITIES

880,076

685,967

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

406,904

406,904

Retained earnings

473,072

278,963

880,076

685,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 11 August 2026 and were signed on its behalf by:

N Breach - Director

1.	STATUTORY INFORMATION

Breach Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Tangible fixed assets

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

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 Income Statement, 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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,928,504

Disposals

(410,416

)

At 31 March 2026

1,518,088

NET BOOK VALUE

At 31 March 2026

1,518,088

At 31 March 2025

1,928,504

The directors have considered the fair value of the investment properties and overall their considered market value is not materially different to the purchased costs and is representative of the market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,495

23,260

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

741

18,585

Amounts owed to group undertakings

60,294

66,738

Taxation and social security

72,524

46,825

Other creditors

903,238

1,135,364

1,036,797

1,267,512

7.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

406,904

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date the company owed the director, N Breach, £207,224 (2025: £504,751) The balance is unsecured, interest free and has no set repayment terms.

As at the balance sheet date the company owed the director, L Breach, £190,087 (2025: £487,024). The balance is unsecured, interest free and has no set repayment terms

9.	RELATED PARTY DISCLOSURES

Included within the accounts is an intercompany balance £60,294 (2025: £66,145) owed to Accurate Die Cast Limited, a company where Mr N Breach is also a director and shareholder. The amount outstanding is not subject to interest and is repayable on demand.