Company Registration No. 05863709 (England and Wales)
Tony Breach Electrical Services Ltd
Unaudited accounts
for the year ended 31 March 2026
Tony Breach Electrical Services Ltd
Unaudited accounts
Contents
Tony Breach Electrical Services Ltd
Company Information
for the year ended 31 March 2026
Company Number
05863709 (England and Wales)
Registered Office
Kingfisher House
Rownhams Lane
North Baddesley
Southampton
Hampshire
SO52 9LP
United Kingdom
Accountants
TBT Accountancy Ltd
Kingfisher House
Rownhams Lane
North Baddesley
Southampton
Hampshire
SO52 9LP
Tony Breach Electrical Services Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
34,723
55,597
Cash at bank and in hand
112,144
117,306
Creditors: amounts falling due within one year
(37,787)
(38,925)
Net current assets
90,599
101,242
Total assets less current liabilities
125,322
156,839
Creditors: amounts falling due after more than one year
(15,469)
(31,658)
Provisions for liabilities
Deferred tax
(13,313)
(9,635)
Called up share capital
100
100
Profit and loss account
96,440
115,446
Shareholders' funds
96,540
115,546
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 19 October 2026 and were signed on its behalf by
A Breach
Director
Company Registration No. 05863709
Tony Breach Electrical Services Ltd
Notes to the Accounts
for the year ended 31 March 2026
Tony Breach Electrical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 05863709. The registered office is Kingfisher House, Rownhams Lane, North Baddesley, Southampton, Hampshire, SO52 9LP, United Kingdom.
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.
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.
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:
Fixtures & fittings
25% SL
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tony Breach Electrical Services Ltd
Notes to the Accounts
for the year ended 31 March 2026
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2025
12,807
4,142
89,561
4,519
5,837
116,866
At 31 March 2026
12,807
4,142
89,561
4,519
5,837
116,866
At 1 April 2025
7,686
2,248
41,378
4,518
5,439
61,269
Charge for the year
1,281
204
19,060
-
329
20,874
At 31 March 2026
8,967
2,452
60,438
4,518
5,768
82,143
At 31 March 2026
3,840
1,690
29,123
1
69
34,723
At 31 March 2025
5,121
1,894
48,183
1
398
55,597
Amounts falling due within one year
Trade debtors
11,407
10,807
Accrued income and prepayments
43
43
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
2,931
10,000
Obligations under finance leases and hire purchase contracts
22,637
25,009
Taxes and social security
11,650
3,623
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
15,469
29,160
Tony Breach Electrical Services Ltd
Notes to the Accounts
for the year ended 31 March 2026
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).