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Registered number: 02865217










BROADLEAF JOINERY (OXFORD) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
BROADLEAF JOINERY (OXFORD) LIMITED
REGISTERED NUMBER: 02865217

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,819
8,269

  
6,819
8,269

Current assets
  

Stocks
  
29,385
26,356

Debtors: amounts falling due within one year
 5 
155,099
80,541

Cash at bank and in hand
 6 
92,044
88,063

  
276,528
194,960

Creditors: amounts falling due within one year
 7 
(72,794)
(75,299)

Net current assets
  
 
 
203,734
 
 
119,661

Total assets less current liabilities
  
210,553
127,930

  

Net assets
  
210,553
127,930


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
210,543
127,920

  
210,553
127,930


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 
Page 1

 
BROADLEAF JOINERY (OXFORD) LIMITED
REGISTERED NUMBER: 02865217
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024





................................................
N J Watts
Director

Date: 26 August 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
BROADLEAF JOINERY (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Broadleaf Joinery (Oxford) Limited is a private company limited by shares, incorporated in the United Kingdom, registered in England and Wales. The registered office is Unit 6 Camp Industrial Estate, Rycote Lane Milton Common, Thame, Oxfordshire, OX9 2NP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.


Page 3

 
BROADLEAF JOINERY (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Short-term leasehold land and buildings
-
4%
Plant and equipment
-
25%
Fixtures and fittings
-
15%
Office equipment
-
33%
Computer equipment
-
33%

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
BROADLEAF JOINERY (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2023 - 9).



4.


Tangible fixed assets






S/Term Leasehold Property
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment

£
£
£
£
£



Cost or valuation


At 1 December 2023
40,161
109,143
38,244
6,649
9,236


Additions
-
-
-
-
925



At 30 November 2024

40,161
109,143
38,244
6,649
10,161



Depreciation


At 1 December 2023
40,161
108,877
31,630
6,649
7,845


Charge for the year on owned assets
-
232
1,653
-
492



At 30 November 2024

40,161
109,109
33,283
6,649
8,337



Net book value



At 30 November 2024
-
34
4,961
-
1,824



At 30 November 2023
-
266
6,613
-
1,390
Page 5

 
BROADLEAF JOINERY (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

           4.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 December 2023
203,433


Additions
925



At 30 November 2024

204,358



Depreciation


At 1 December 2023
195,162


Charge for the year on owned assets
2,377



At 30 November 2024

197,539



Net book value



At 30 November 2024
6,819



At 30 November 2023
8,269


5.


Debtors

2024
2023
£
£


Trade debtors
133,097
56,753

Other debtors
5,857
5,857

Prepayments and accrued income
16,145
17,931

155,099
80,541


Page 6

 
BROADLEAF JOINERY (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
92,044
88,063

92,044
88,063



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
44,734
22,574

Other taxation and social security
24,385
49,050

Accruals and deferred income
3,675
3,675

72,794
75,299



8.


Related party transactions

Amounts owed from Broadleaf Construction, (a company in which BJ Watts owns 50% of the issued share capital), at the year end were £5,857 (2023 £5,857).


9.


Controlling party

No party has overall control of the company by virtue of their shareholdings.

 
Page 7