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Registered number: 13970193
BREEZE ACADEMY LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Beach Accountants Limited
Chartered Certified Accountants
10 Blue Sky Way
Monkton Business Park South
Hebburn
South Tyneside
NE31 2EQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13970193
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,956 9,600
Tangible Assets 5 23,978 23,186
28,934 32,786
CURRENT ASSETS
Debtors 6 273,843 169,186
Cash at bank and in hand 403,462 304,149
677,305 473,335
Creditors: Amounts Falling Due Within One Year 7 (588,125 ) (346,230 )
NET CURRENT ASSETS (LIABILITIES) 89,180 127,105
TOTAL ASSETS LESS CURRENT LIABILITIES 118,114 159,891
Creditors: Amounts Falling Due After More Than One Year 8 (113,202 ) (154,842 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,181 ) (4,265 )
NET ASSETS 731 784
CAPITAL AND RESERVES
Called up share capital 9 20 20
Profit and Loss Account 711 764
SHAREHOLDERS' FUNDS 731 784
Page 1
Page 2
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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Kathryn Clarkson
Director
Mr Carl Clarkson
Director
28/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BREEZE ACADEMY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13970193 . The registered office is 10 Blue Sky Way, Monkton Business Park, Hebburn, Tyne And Wear, NE31 2EQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are presented in GBP (£), which is the functional and presentation currency of the Company.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are IP It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% Reducing Balance
Plant & Machinery 20% Reducing Balance
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 6)
10 6
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2025 24,000 - 24,000
Additions - 170 170
As at 31 March 2026 24,000 170 24,170
Amortisation
As at 1 April 2025 14,400 - 14,400
Provided during the period 4,800 14 4,814
As at 31 March 2026 19,200 14 19,214
Net Book Value
As at 31 March 2026 4,800 156 4,956
As at 1 April 2025 9,600 - 9,600
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2025 3,781 29,610 33,391
Additions - 10,660 10,660
Disposals - (7,600 ) (7,600 )
As at 31 March 2026 3,781 32,670 36,451
Depreciation
As at 1 April 2025 1,292 8,913 10,205
Provided during the period 498 5,159 5,657
Disposals - (3,389 ) (3,389 )
As at 31 March 2026 1,790 10,683 12,473
Net Book Value
As at 31 March 2026 1,991 21,987 23,978
As at 1 April 2025 2,489 20,697 23,186
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 149,704 102,151
Prepayments and accrued income 84,972 51,860
Other debtors - 7,810
Directors' loan accounts 39,167 7,365
273,843 169,186
Debtors includes a loan to the directors of £39,167, this loan will be repaid within 9 months of the year end by means of a dividend.
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1,754
Bank loans and overdrafts 39,839 33,711
Corporation tax 18,793 19,870
Other taxes and social security 10,032 14,599
VAT 78,551 39,962
Other creditors 1,515 955
Credit card 32,912 -
Accruals and deferred income 406,483 234,687
Capital grants - 692
588,125 346,230
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 113,202 153,455
Capital grants - 1,387
113,202 154,842
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 20 20
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mrs Kathryn Clarkson 3,683 48,401 (32,500 ) - 19,584
Mr Carl Clarkson 3,683 48,400 (32,500 ) - 19,583
The above loan is unsecured, interest free and repayable on demand.
The above loan will be repaid within 9 months of the year end my means of a dividend.
Dividends paid to directors
2026 2025
£ £
Mrs Kathryn Clarkson 32,500 41,500
Mr Carl Clarkson 32,500 41,500
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