2023-04-012024-03-312024-03-31false08335502THE YAN AT BROADRAYNE LIMITED2024-08-0755100iso4217:GBPxbrli:pure083355022023-04-01083355022024-03-31083355022023-04-012024-03-31083355022022-04-01083355022023-03-31083355022022-04-012023-03-3108335502bus:SmallEntities2023-04-012024-03-3108335502bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108335502bus:FullAccounts2023-04-012024-03-3108335502bus:PrivateLimitedCompanyLtd2023-04-012024-03-3108335502core:WithinOneYear2024-03-3108335502core:AfterOneYear2024-03-3108335502core:WithinOneYear2023-03-3108335502core:AfterOneYear2023-03-3108335502core:ShareCapital2024-03-3108335502core:SharePremium2024-03-3108335502core:RevaluationReserve2024-03-3108335502core:OtherReservesSubtotal2024-03-3108335502core:RetainedEarningsAccumulatedLosses2024-03-3108335502core:ShareCapital2023-03-3108335502core:SharePremium2023-03-3108335502core:RevaluationReserve2023-03-3108335502core:OtherReservesSubtotal2023-03-3108335502core:RetainedEarningsAccumulatedLosses2023-03-3108335502core:LandBuildings2024-03-3108335502core:PlantMachinery2024-03-3108335502core:Vehicles2024-03-3108335502core:FurnitureFittings2024-03-3108335502core:OfficeEquipment2024-03-3108335502core:NetGoodwill2024-03-3108335502core:IntangibleAssetsOtherThanGoodwill2024-03-3108335502core:ListedExchangeTraded2024-03-3108335502core:UnlistedNon-exchangeTraded2024-03-3108335502core:LandBuildings2023-03-3108335502core:PlantMachinery2023-03-3108335502core:Vehicles2023-03-3108335502core:FurnitureFittings2023-03-3108335502core:OfficeEquipment2023-03-3108335502core:NetGoodwill2023-03-3108335502core:IntangibleAssetsOtherThanGoodwill2023-03-3108335502core:ListedExchangeTraded2023-03-3108335502core:UnlistedNon-exchangeTraded2023-03-3108335502core:LandBuildings2023-04-012024-03-3108335502core:PlantMachinery2023-04-012024-03-3108335502core:Vehicles2023-04-012024-03-3108335502core:FurnitureFittings2023-04-012024-03-3108335502core:OfficeEquipment2023-04-012024-03-3108335502core:NetGoodwill2023-04-012024-03-3108335502core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108335502core:ListedExchangeTraded2023-04-012024-03-3108335502core:UnlistedNon-exchangeTraded2023-04-012024-03-3108335502core:MoreThanFiveYears2023-04-012024-03-3108335502core:Non-currentFinancialInstruments2024-03-3108335502core:Non-currentFinancialInstruments2023-03-3108335502dpl:CostSales2023-04-012024-03-3108335502dpl:DistributionCosts2023-04-012024-03-3108335502core:LandBuildings2023-04-012024-03-3108335502core:PlantMachinery2023-04-012024-03-3108335502core:Vehicles2023-04-012024-03-3108335502core:FurnitureFittings2023-04-012024-03-3108335502core:OfficeEquipment2023-04-012024-03-3108335502dpl:AdministrativeExpenses2023-04-012024-03-3108335502core:NetGoodwill2023-04-012024-03-3108335502core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108335502dpl:GroupUndertakings2023-04-012024-03-3108335502dpl:ParticipatingInterests2023-04-012024-03-3108335502dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108335502core:ListedExchangeTraded2023-04-012024-03-3108335502dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108335502core:UnlistedNon-exchangeTraded2023-04-012024-03-3108335502dpl:CostSales2022-04-012023-03-3108335502dpl:DistributionCosts2022-04-012023-03-3108335502core:LandBuildings2022-04-012023-03-3108335502core:PlantMachinery2022-04-012023-03-3108335502core:Vehicles2022-04-012023-03-3108335502core:FurnitureFittings2022-04-012023-03-3108335502core:OfficeEquipment2022-04-012023-03-3108335502dpl:AdministrativeExpenses2022-04-012023-03-3108335502core:NetGoodwill2022-04-012023-03-3108335502core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108335502dpl:GroupUndertakings2022-04-012023-03-3108335502dpl:ParticipatingInterests2022-04-012023-03-3108335502dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108335502core:ListedExchangeTraded2022-04-012023-03-3108335502dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108335502core:UnlistedNon-exchangeTraded2022-04-012023-03-3108335502core:NetGoodwill2024-03-3108335502core:IntangibleAssetsOtherThanGoodwill2024-03-3108335502core:LandBuildings2024-03-3108335502core:PlantMachinery2024-03-3108335502core:Vehicles2024-03-3108335502core:FurnitureFittings2024-03-3108335502core:OfficeEquipment2024-03-3108335502core:AfterOneYear2024-03-3108335502core:WithinOneYear2024-03-3108335502core:ListedExchangeTraded2024-03-3108335502core:UnlistedNon-exchangeTraded2024-03-3108335502core:ShareCapital2024-03-3108335502core:SharePremium2024-03-3108335502core:RevaluationReserve2024-03-3108335502core:OtherReservesSubtotal2024-03-3108335502core:RetainedEarningsAccumulatedLosses2024-03-3108335502core:NetGoodwill2023-03-3108335502core:IntangibleAssetsOtherThanGoodwill2023-03-3108335502core:LandBuildings2023-03-3108335502core:PlantMachinery2023-03-3108335502core:Vehicles2023-03-3108335502core:FurnitureFittings2023-03-3108335502core:OfficeEquipment2023-03-3108335502core:AfterOneYear2023-03-3108335502core:WithinOneYear2023-03-3108335502core:Liste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THE YAN AT BROADRAYNE LIMITED

Registered Number
08335502
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

THE YAN AT BROADRAYNE LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

KEIGHLEY, David John
KEIGHLEY, Sally Ann

Company Secretary

KEIGHLEY, Sally Ann

Registered Address

Broadrayne Farm
Grasmere
Ambleside
LA22 9RU

Registered Number

08335502 (England and Wales)
THE YAN AT BROADRAYNE LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets334,90640,404
Tangible assets41,057,079830,798
1,091,985871,202
Current assets
Stocks514,57713,913
Debtors629,75110,491
Cash at bank and on hand134,568118,661
178,896143,065
Creditors amounts falling due within one year7(1,150,572)(1,001,952)
Net current assets (liabilities)(971,676)(858,887)
Total assets less current liabilities120,30912,315
Creditors amounts falling due after one year8(39,675)-
Provisions for liabilities10(59,200)(54,100)
Net assets21,434(41,785)
Capital and reserves
Called up share capital22
Profit and loss account21,432(41,787)
Shareholders' funds21,434(41,785)
The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2024, and are signed on its behalf by:
KEIGHLEY, David John
Director
KEIGHLEY, Sally Ann
Director

Registered Company No. 08335502
THE YAN AT BROADRAYNE LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Going concern
The company has net liabilities but it made a profit for the year. It has generated a profit before tax for the past three years, and its substantial tax charges have been deferred tax provisions caused by substantial capital expenditure and not performance related. The directors have reviewed the position of the company and its projected trading for a period of at least twelve months from the date of approval of the financial statements are are satisfied that the company is a going concern.
Turnover policy
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/or the 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.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery20-
Fixtures and fittings20-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
2.Average number of employees

20242023
Average number of employees during the year1513
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 April 2365,94229,01494,956
At 31 March 2465,94229,01494,956
Amortisation and impairment
At 01 April 2346,4388,11454,552
Charge for year1,3194,1795,498
At 31 March 2447,75712,29360,050
Net book value
At 31 March 2418,18516,72134,906
At 31 March 2319,50420,90040,404
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 23746,812139,76549,17617,020952,773
Additions214,80071,5572,8421,901291,100
Disposals-(35,750)--(35,750)
At 31 March 24961,612175,57252,01818,9211,208,123
Depreciation and impairment
At 01 April 2322,25467,67418,59013,457121,975
Charge for year7,96621,1016,5063,02938,602
On disposals-(9,533)--(9,533)
At 31 March 2430,22079,24225,09616,486151,044
Net book value
At 31 March 24931,39296,33026,9222,4351,057,079
At 31 March 23724,55872,09130,5863,563830,798
5.Stocks

2024

2023

££
Raw materials and consumables14,57713,913
Total14,57713,913
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables17,23890
Other debtors7,4675,354
Prepayments and accrued income5,0465,047
Total29,75110,491
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables49,10538,507
Bank borrowings and overdrafts80,71522,458
Amounts owed to related parties883,544811,138
Taxation and social security34,64428,653
Finance lease and HP contracts6,038-
Other creditors13,30613,010
Accrued liabilities and deferred income83,22088,186
Total1,150,5721,001,952
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Other creditors39,675-
Total39,675-
Finance lease and HP contracts after one year are secured against the assets to which they relate.
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts39,675-
10.Provisions for liabilities
The deferred tax provision is the net provision for accelerated capital allowances.

2024

2023

££
Net deferred tax liability (asset)59,20054,100
Total59,20054,100
11.Parent-subsidiary relationships
As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. This company's parent undertaking is Broadrayne Limited, a company registered in England and Wales, company number 11194260.