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Registered number: 01635550
Broadfields Logistics Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mrs Janis Mann
Mr Sydney Mann
Dr Bradley Mann
Ms Claudine Mann
Secretary Mrs Janis Mann
Company Number 01635550
Registered Office First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
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Page 2
Balance Sheet
Registered number: 01635550
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 305,930 305,940
305,930 305,940
CURRENT ASSETS
Stocks 4 7,000 7,000
Debtors 5 1,164 7,049
Cash at bank and in hand 2,032 4,365
10,196 18,414
Creditors: Amounts Falling Due Within One Year 6 (9,593 ) (12,815 )
NET CURRENT ASSETS (LIABILITIES) 603 5,599
TOTAL ASSETS LESS CURRENT LIABILITIES 306,533 311,539
Creditors: Amounts Falling Due After More Than One Year 7 (88,274 ) (95,413 )
NET ASSETS 218,259 216,126
CAPITAL AND RESERVES
Called up share capital 166 166
Profit and Loss Account 218,093 215,960
SHAREHOLDERS' FUNDS 218,259 216,126
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For the year ending 30 June 2023 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
Mr Sydney Mann
Director
13 March 2024
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2. 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. 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.
1.3. 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:
Motor Vehicles 15% on reducing balance
1.4. Investment Properties
In accordance with the provisions of section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", investment properties are included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
1.6. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
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 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 is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
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1.8. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2022: 4)
4 4
3. Tangible Assets
Investment Properties Motor Vehicles Total
£ £ £
Cost
As at 1 July 2022 305,870 300 306,170
As at 30 June 2023 305,870 300 306,170
Depreciation
As at 1 July 2022 - 230 230
Provided during the period - 10 10
As at 30 June 2023 - 240 240
Net Book Value
As at 30 June 2023 305,870 60 305,930
As at 1 July 2022 305,870 70 305,940
The analysis of the cost or valuation of the above assets is as follows:
Investment Properties Motor Vehicles Total
£ £ £
As at 30 June 2023
At cost 305,870 300 306,170
305,870 300 306,170
As at 1 July 2022
At cost 305,870 300 306,170
305,870 300 306,170
In the opinion of the directors, the market value of the property at the balance sheet date was £305,870 on an open market basis.
4. Stocks
2023 2022
£ £
Stock 7,000 7,000
7,000 7,000
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 499 7,049
Other debtors 665 -
1,164 7,049
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,245 3,712
Corporation tax 2,490 6,270
Accruals and deferred income 3,858 2,833
9,593 12,815
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 88,274 95,413
88,274 95,413
8. General Information
Broadfields Logistics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01635550 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St Albans, AL1 2HA.
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