Registration number: 09508389

Broadoak Game Farm Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 5

Broadoak Game Farm Limited

(Registration number: 09508389)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	37,000
Tangible assets	5	402,615	370,990
		402,615	407,990
Current assets
Stocks		42,452	52,500
Debtors		859,897	1,124,148
Cash at bank and in hand		168,155	102,570
		1,070,504	1,279,218
Creditors: Amounts falling due within one year		(241,086)	(721,736)
Net current assets		829,418	557,482
Total assets less current liabilities		1,232,033	965,472
Provisions for liabilities		(63,725)	(55,802)
Net assets		1,168,308	909,670
Capital and reserves
Called up share capital		100	100
Profit and loss account		1,168,208	909,570
Total equity		1,168,308	909,670

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 23 September 2025
 

Mr Paul Yates

Director

Broadoak Game Farm Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the director on 23 September 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Broadoak Game Farm Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Buildings	2% straight line
Motor vehicles	25% reducing balance
Plant and machinery	20% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 14 (2024 - 15).

Broadoak Game Farm Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 April 2024	370,000
At 31 March 2025	370,000
Amortisation
At 1 April 2024	333,000
Amortisation charge	37,000
At 31 March 2025	370,000
Carrying amount
At 31 March 2025	-
At 31 March 2024	37,000

5	Tangible assets

	Total £
Cost or valuation
At 1 April 2024	627,822
Additions	85,860
Disposals	(40,034)
At 31 March 2025	673,648
Depreciation
At 1 April 2024	256,832
Charge for the year	35,402
Eliminated on disposal	(21,201)
At 31 March 2025	271,033
Carrying amount
At 31 March 2025	402,615
At 31 March 2024	370,990

Broadoak Game Farm Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

6	Related party transactions

2025	At 1 April 2024 £	Advances to Director £	Repayments by Director £	At 31 March 2025 £
Mr Paul Yates
Advances and repayments including interest at HMRC official rate	504,215	45,368	(500)	549,083

2024	At 1 April 2023 £	Advances to Director £	Repayments by Director £	At 31 March 2024 £
Mr Paul Yates
Advances and repayments including interest at HMRC official rate	184,563	320,653	(1,000)	504,215