IRIS Accounts Production v25.2.0.378 01007863 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01007863 2024-03-31 01007863 2025-03-31 01007863 2024-04-01 2025-03-31 01007863 2023-03-31 01007863 2023-04-01 2024-03-31 01007863 2024-03-31 01007863 ns15:EnglandWales 2024-04-01 2025-03-31 01007863 ns14:PoundSterling 2024-04-01 2025-03-31 01007863 ns10:Director1 2024-04-01 2025-03-31 01007863 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01007863 ns10:SmallEntities 2024-04-01 2025-03-31 01007863 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01007863 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 01007863 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 01007863 ns10:FullAccounts 2024-04-01 2025-03-31 01007863 1 2024-04-01 2025-03-31 01007863 ns10:Director4 2024-04-01 2025-03-31 01007863 ns10:Director5 2024-04-01 2025-03-31 01007863 ns10:Director6 2024-04-01 2025-03-31 01007863 ns10:Director7 2024-04-01 2025-03-31 01007863 ns10:CompanySecretary1 2024-04-01 2025-03-31 01007863 ns10:RegisteredOffice 2024-04-01 2025-03-31 01007863 ns5:CurrentFinancialInstruments 2025-03-31 01007863 ns5:CurrentFinancialInstruments 2024-03-31 01007863 ns5:ShareCapital 2025-03-31 01007863 ns5:ShareCapital 2024-03-31 01007863 ns5:RevaluationReserve 2025-03-31 01007863 ns5:RevaluationReserve 2024-03-31 01007863 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 01007863 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 01007863 ns5:NetGoodwill 2024-04-01 2025-03-31 01007863 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 01007863 ns5:PlantMachinery 2024-04-01 2025-03-31 01007863 ns5:FurnitureFittings 2024-04-01 2025-03-31 01007863 ns5:MotorVehicles 2024-04-01 2025-03-31 01007863 ns5:ComputerEquipment 2024-04-01 2025-03-31 01007863 ns5:NetGoodwill 2024-03-31 01007863 ns5:NetGoodwill 2025-03-31 01007863 ns5:NetGoodwill 2024-03-31 01007863 ns5:LandBuildings 2024-03-31 01007863 ns5:PlantMachinery 2024-03-31 01007863 ns5:LandBuildings 2024-04-01 2025-03-31 01007863 ns5:LandBuildings 2025-03-31 01007863 ns5:PlantMachinery 2025-03-31 01007863 ns5:LandBuildings 2024-03-31 01007863 ns5:PlantMachinery 2024-03-31 01007863 ns5:CostValuation 2024-03-31 01007863 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 01007863 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 01007863 ns5:DeferredTaxation 2024-03-31 01007863 ns5:DeferredTaxation 2024-04-01 2025-03-31 01007863 ns5:DeferredTaxation 2025-03-31

REGISTERED NUMBER: 01007863 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROOMER FARM TRADING LIMITED

BROOMER FARM TRADING LIMITED (REGISTERED NUMBER: 01007863) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BROOMER FARM TRADING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | P J A Finnamore

| Mrs K A Moss

| Mrs E Grubb

| T Grubb

| Mrs H E Harries

| SECRETARY: | D A Finnamore

| REGISTERED OFFICE: | Oakwood Lock Lane

| Birdham

| Chichester

| West Sussex

| PO20 7AX

| REGISTERED NUMBER: | 01007863 (England and Wales)

| ACCOUNTANTS: | Lewis Brownlee (Chichester) Limited

| Chartered Accountants

| Appledram Barns

| Birdham Road

| Chichester

| West Sussex

| PO20 7EQ

BROOMER FARM TRADING LIMITED (REGISTERED NUMBER: 01007863) |

BALANCE SHEET

31 MARCH 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | 120,000 |  | 180,000 |  |

Tangible assets | 5 | 372,445 |  | 19,020,538 |  |

Investments | 6 | 1 |  | 1 |  |

492,446 |  | 19,200,539 |  |

CURRENT ASSETS

Stocks | 635,515 |  | 85,030 |  |

Debtors | 7 | 2,535,281 |  | 1,959,232 |  |

Cash at bank and in hand | 165,252 |  | 1,197,953 |  |

3,336,048 |  | 3,242,215 |  |

CREDITORS

Amounts falling due within one year | 8 | 948,117 |  | 1,802,592 |  |

NET CURRENT ASSETS | 2,387,931 |  | 1,439,623 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,880,377 |  | 20,640,162 |  |

PROVISIONS FOR LIABILITIES | 9 | 79,115 |  | 2,864,689 |  |

NET ASSETS | 2,801,262 |  | 17,775,473 |  |

CAPITAL AND RESERVES

Called up share capital | 71,250 |  | 71,250 |  |

Revaluation reserve | - |  | 10,789,420 |  |

Retained earnings | 2,730,012 |  | 6,914,803 |  |

2,801,262 |  | 17,775,473 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BROOMER FARM TRADING LIMITED (REGISTERED NUMBER: 01007863) |

BALANCE SHEET - continued

31 MARCH 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Mrs E Grubb - Director

BROOMER FARM TRADING LIMITED (REGISTERED NUMBER: 01007863) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Broomer Farm Trading Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the Company Information page.

| The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Broomer Farm Trading Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 33% on cost, 25% on cost and 10% on cost

| Fixtures and fittings | - | 25% on cost and 10% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost and 25% on cost

| Land and properties were recognised at market value.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any impairments.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 section 1A. Basic financial instruments are recognised at amortised cost using effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

BROOMER FARM TRADING LIMITED (REGISTERED NUMBER: 01007863) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| 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 is 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

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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

| Leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and and expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 25 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 300,000 |  |

| AMORTISATION

| At 1 April 2024 | 120,000 |  |

| Charge for year | 60,000 |  |

| At 31 March 2025 | 180,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 120,000 |  |

| At 31 March 2024 | 180,000 |  |

BROOMER FARM TRADING LIMITED (REGISTERED NUMBER: 01007863) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1 April 2024 | 18,600,000 |  | 1,465,959 |  | 20,065,959 |  |

| Additions | - |  | 171,634 |  | 171,634 |  |

| Disposals | (18,600,000 | ) | (96,180 | ) | (18,696,180 | ) |

| At 31 March 2025 | - |  | 1,541,413 |  | 1,541,413 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 1,045,421 |  | 1,045,421 |  |

| Charge for year | - |  | 161,618 |  | 161,618 |  |

| Eliminated on disposal | - |  | (38,071 | ) | (38,071 | ) |

| At 31 March 2025 | - |  | 1,168,968 |  | 1,168,968 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 372,445 |  | 372,445 |  |

| At 31 March 2024 | 18,600,000 |  | 420,538 |  | 19,020,538 |  |

6. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 1 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1 |  |

| At 31 March 2024 | 1 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 199,588 |  | 211,418 |  |

| Amounts owed by group undertakings | 602,191 |  | - |  |

| Other debtors | 1,733,502 |  | 1,747,814 |  |

2,535,281 |  | 1,959,232 |  |

BROOMER FARM TRADING LIMITED (REGISTERED NUMBER: 01007863) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | 582,911 |  | 607,222 |  |

| Taxation and social security | 32,204 |  | 311,752 |  |

| Other creditors | 333,002 |  | 883,618 |  |

948,117 |  | 1,802,592 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 79,115 |  | 2,864,689 |  |

Deferred tax |

| £

| Balance at 1 April 2024 | 2,864,689 |  |

| Provided during year | 3,626 |  |

| Group transfer | (2,789,200 | ) |

| Balance at 31 March 2025 | 79,115 |  |