Company Registration No. 12040444 (England and Wales)
Breaker Point Limited
Unaudited accounts
for the year ended 31 March 2026
Breaker Point Limited
Unaudited accounts
Contents
Breaker Point Limited
Company Information
for the year ended 31 March 2026
Company Number
12040444 (England and Wales)
Registered Office
Evans Entwistle
26 Berkeley Square
Bristol
Avon
BS8 1HP
England
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Breaker Point Limited
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Breaker Point Limited for the year ended 31 March 2026 which comprise of 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 CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
10 August 2026
Breaker Point Limited
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
6,237
4,558
Net current assets
6,237
6,157
Total assets less current liabilities
6,237
6,387
Creditors: amounts falling due after more than one year
(12,370)
(10,415)
Net liabilities
(6,133)
(4,028)
Called up share capital
100
100
Profit and loss account
(6,233)
(4,128)
Shareholders' funds
(6,133)
(4,028)
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 10 August 2026 and were signed on its behalf by
R A Bickers
Director
Company Registration No. 12040444
Breaker Point Limited
Notes to the Accounts
for the year ended 31 March 2026
Breaker Point Limited is a private company, limited by shares, registered in England and Wales, registration number 12040444. The registered office is Evans Entwistle, 26 Berkeley Square, Bristol, Avon, BS8 1HP, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. The depreciation policy has been changed this year from a 25% reducing balance method to a straight line method. This has resulted in adjustments to the brought forward balance of a write off of £230 shown as revaluation in the fixed asset note and charged to depreciation in the profit and loss. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Computer equipment
Surplus on revaluation
230
Breaker Point Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
6
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
11,615
10,415
Allotted, called up and fully paid:
50 Ordinary A shares of £1 each
50
50
50 Ordinary B shares of £1 each
50
50
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).