REGISTERED NUMBER: 15327300 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROOMER FARM HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Finnamore

Mrs D Finnamore

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:

15327300 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

20,148,291

-

Investments

5

71,250

71,250

20,219,541

71,250

CURRENT ASSETS

Cash at bank

25,542

-

CREDITORS

Amounts falling due within one year

6

2,105,431

-

NET CURRENT LIABILITIES

(2,079,889

)

-

TOTAL ASSETS LESS CURRENT LIABILITIES

18,139,652

71,250

PROVISIONS FOR LIABILITIES

8

2,789,591

-

NET ASSETS

15,350,061

71,250

CAPITAL AND RESERVES

Called up share capital

71,250

71,250

Revaluation reserve

10,762,873

-

Retained earnings

4,515,938

-

15,350,061

71,250

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.

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

1.	STATUTORY INFORMATION

Broomer Farm Holdings 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 Holdings 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

Land and buildings are recognised at market value.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any impairment.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS 102 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.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

Additions

20,148,291

At 31 March 2025

20,148,291

NET BOOK VALUE

At 31 March 2025

20,148,291

Cost or valuation at 31 March 2025 is represented by:

Land and

buildings

£

Valuation in 2025

13,552,073

Cost

6,596,218

20,148,291

The valuation of land and buildings has been carried out by the directors.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

71,250

NET BOOK VALUE

At 31 March 2025

71,250

At 31 March 2024

71,250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

602,191

-

Taxation and social security

101,240

-

Other creditors

1,402,000

-

2,105,431

-

7.	LEASING AGREEMENTS

The company is committed to a leasehold agreement which has 72 years remaining on a current ground rent of £71,200 per annum and is also committed to a leasehold agreement which has 976 years remaining with an annual peppercorn rent.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,789,591

-

Deferred tax

£

Fair value adjustment

2,789,200

Accelerated capital allowances

391

Balance at 31 March 2025

2,789,591