ACCOUNTS - Final Accounts preparation

Company registration number: 05536596

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2025

	BROADWAY MALYAN TRUSTEE LIMITED


BROADWAY MALYAN TRUSTEE LIMITED

COMPANY INFORMATION

Directors	I Apsley
	X L Li
	L Martin


Registered number	05536596


Registered office	Holmes House
	4 Pear Place
	London
	England
	SE1 8BT


Independent auditor	Menzies LLP
	Chartered Accountants & Statutory Auditor
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Bankers	HSBC Bank PLC
	2-4 St Ann's Square
	Manchester
	M2 7HD


BROADWAY MALYAN TRUSTEE LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


BROADWAY MALYAN TRUSTEE LIMITED REGISTERED NUMBER:05536596

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

		2025		2024
Note		£		£

Current assets
Debtors		35,465		7,448
Bank and cash balances		30		247
		35,495		7,695
Creditors: amounts falling due within one year	5	(19,264)		(14,968)
Net assets/(liabilities)			16,231		(7,273)

Capital and reserves
Called up share capital	1	1
Profit and loss account	16,230	(7,274)
	16,231	(7,273)

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:

I Apsley

Director

Date: 20 October 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1


BROADWAY MALYAN TRUSTEE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

Broadway Malyan Trustee Limited is a private limited liability company incorporated in England and Wales. The registered office and registered number of the Company can be found on the company information page.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover represents the invoiced value, net of Value Added tax, of goods sold and services provided to other companies in the Broadway Malyan Group. The Broadway Malyan Group is the group of companies controlled by Broadway Malyan Holdings Limtied.

2.3

Going concern

The Company is a wholly owned subsidiary of Broadway Malyan Holdings Limited. Support is provided from Broadway Malyan Holdings Limited, the Company's parent undertaking, that confirms that Broadway Malyan Holdings Limited will provide sufficient financial support to the Company to enable the Company's financial statements for the year ended 30 April 2024 to be prepared on a going concern basis of preparation. A detailed assessment of the Group's consideration of going concern is provided in note 2.4 of the Broadway Malyan Holdings Limited financial statements which are publicly available. The Directors are confident that Broadway Malyan Holdings Limited has sufficient funds to provide such support as may be required.

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 reporting date in the countries where the Company operates and generates income.

2.5

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.

Employees

The Company has no employees other than the Directors, who did not receive any remuneration (2024 - £NIL)

Page 2


BROADWAY MALYAN TRUSTEE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

4.	Cash and cash equivalents

Broadway Malyan Trustee Limited participates in the group banking facilities and arrangements within the Broadway Malyan Group which provide day to day financing throughout the Broadway Malyan Group of companies controlled by Broadway Malyan Employee Ownership Trust Limited, a company incorporated in England and Wales.

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,646	-
Corporation tax	7,108	7,108
Accruals	9,510	7,860
	19,264	14,968

The Broadway Malyan Group has a number of loans and overdrafts which are secured by various debentures providing fixed and floating charges over certain assets of the group including its controlling interest in Broadway Malyan Trusteee Limited.

6.	Parent undertaking

The parent undertaking of the smallest group in which consolidated financial statements are prepared, which include this company, is Broadway Malyan Holdings Limited. The company’s registered address is Holmes House, 4 Pear Place, London, England, SE1 8BT.

7.	Auditor's information

The auditor's report on the financial statements for the year ended 30 April 2025 was unqualified.

The audit report was signed on 20 October 2025 by Ralph Mitchison FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

Page 3