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REGISTERED NUMBER: 02048964 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROOMER FARM INVESTMENTS LIMITED

BROOMER FARM INVESTMENTS LIMITED (REGISTERED NUMBER: 02048964) |

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 INVESTMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | D A Finnamore

| Mrs D Finnamore

| P J A Finnamore

| Mrs H E Harries

| Mrs K A Moss

| Mrs E Grubb

| REGISTERED OFFICE: | Oakwood Lock Lane

| Birdham

| Chichester

| West Sussex

| PO20 7AX

| REGISTERED NUMBER: | 02048964 (England and Wales)

| ACCOUNTANTS: | Lewis Brownlee (Chichester) Limited

| Chartered Accountants

| Appledram Barns

| Birdham Road

| Chichester

| West Sussex

| PO20 7EQ

BROOMER FARM INVESTMENTS LIMITED (REGISTERED NUMBER: 02048964) |

BALANCE SHEET

31 MARCH 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 1,317,848 |  | 1,311,253 |  |

Investments | 5 | 621,111 |  | 621,111 |  |

Investment property | 6 | 900,000 |  | 900,000 |  |

2,838,959 |  | 2,832,364 |  |

CURRENT ASSETS

Debtors | 7 | 60,286 |  | 5,581 |  |

Cash at bank | 13,274 |  | 31,613 |  |

73,560 |  | 37,194 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,873,748 |  | 1,948,631 |  |

NET CURRENT LIABILITIES | (1,800,188 | ) | (1,911,437 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,038,771 |  | 920,927 |  |

PROVISIONS FOR LIABILITIES | 9 | 96,239 |  | 96,239 |  |

NET ASSETS | 942,532 |  | 824,688 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 410,282 |  | 410,282 |  |

Retained earnings | 532,150 |  | 414,306 |  |

942,532 |  | 824,688 |  |

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 INVESTMENTS LIMITED (REGISTERED NUMBER: 02048964) |

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 5 September 2025 and were signed on its behalf by:

Mrs E Grubb - Director

BROOMER FARM INVESTMENTS LIMITED (REGISTERED NUMBER: 02048964) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Broomer Farm Investments 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Broomer Farm Investments 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.

| 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 | - | 25% on cost

| Assets under construction are depreciated when they are brought into use.

| Investments in subsidiaries

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

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| 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.

BROOMER FARM INVESTMENTS LIMITED (REGISTERED NUMBER: 02048964) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

Assets | Plant and |

under | machinery |

construction | etc | Totals |

| £ | £ | £

| COST

| At 1 April 2024 | 1,307,770 |  | 19,826 |  | 1,327,596 |  |

| Additions | 7,695 |  | - |  | 7,695 |  |

| At 31 March 2025 | 1,315,465 |  | 19,826 |  | 1,335,291 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 16,343 |  | 16,343 |  |

| Charge for year | - |  | 1,100 |  | 1,100 |  |

| At 31 March 2025 | - |  | 17,443 |  | 17,443 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,315,465 |  | 2,383 |  | 1,317,848 |  |

| At 31 March 2024 | 1,307,770 |  | 3,483 |  | 1,311,253 |  |

5. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 621,111 |  |

| NET BOOK VALUE

| At 31 March 2025 | 621,111 |  |

| At 31 March 2024 | 621,111 |  |

BROOMER FARM INVESTMENTS LIMITED (REGISTERED NUMBER: 02048964) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 900,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 900,000 |  |

| At 31 March 2024 | 900,000 |  |

| Fair value at 31 March 2025 is represented by:

| £

| Valuation in 2017 | 506,521 |  |

| Cost | 393,479 |  |

900,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

| £ | £

| Cost | 393,479 |  | 393,479 |  |

| Investment property was valued on an open market basis on 31 March 2025 by the directors .

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

2025 | 2024 |

| £ | £

| Trade debtors | 4,061 |  | - |  |

| Other debtors | 56,225 |  | 5,581 |  |

60,286 |  | 5,581 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 20,355 |  | 46,871 |  |

| Amounts owed to group undertakings | 621,111 |  | 621,111 |  |

| Taxation and social security | 40,544 |  | 32,164 |  |

| Other creditors | 1,191,738 |  | 1,248,485 |  |

1,873,748 |  | 1,948,631 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 96,239 |  | 96,239 |  |

BROOMER FARM INVESTMENTS LIMITED (REGISTERED NUMBER: 02048964) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | PROVISIONS FOR LIABILITIES - continued

Deferred tax |

| £

| Balance at 1 April 2024 | 96,239 |  |

| Balance at 31 March 2025 | 96,239 |  |