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Company Registration No. 15049324 (England and Wales)
Broburn Partners Limited Unaudited accounts for the year ended 31 August 2025
Broburn Partners Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Broburn Partners Limited Company Information for the year ended 31 August 2025
Directors
Philip Brown David Blackburn
Company Number
15049324 (England and Wales)
Registered Office
51 Wilmslow Road Cheadle Cheshire SK8 1HG England
Accountants
SJM Accounting Services 51 Wilmslow Road Cheadle Stockport Cheshire SK8 1HG
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Broburn Partners Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
84,812
113,083
Current assets
Debtors
5
150,871
141,132
Cash at bank and in hand
222,194
19,619
373,065
160,751
Creditors: amounts falling due within one year
6
(220,390)
(166,450)
Net current assets/(liabilities)
152,675
(5,699)
Total assets less current liabilities
237,487
107,384
Provisions for liabilities
Deferred tax
7
(21,203)
(28,271)
Net assets
216,284
79,113
Capital and reserves
Called up share capital
8
102
102
Profit and loss account
216,182
79,011
Shareholders' funds
216,284
79,113
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2025 and were signed on its behalf by
David Blackburn Director Company Registration No. 15049324
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Broburn Partners Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Broburn Partners Limited is a private company, limited by shares, registered in England and Wales, registration number 15049324. The registered office is 51 Wilmslow Road, Cheadle, Cheshire, SK8 1HG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Broburn Partners Limited Notes to the Accounts for the year ended 31 August 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 September 2024
118,000
At 31 August 2025
118,000
Depreciation
At 1 September 2024
4,917
Charge for the year
28,271
At 31 August 2025
33,188
Net book value
At 31 August 2025
84,812
At 31 August 2024
113,083
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
147,693
136,940
Accrued income and prepayments
3,178
4,135
Other debtors
-
57
150,871
141,132
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
23,871
28,285
Trade creditors
79,763
56,310
Taxes and social security
106,348
71,165
Other creditors
3,815
3,825
Loans from directors
5,327
5,844
Accruals
1,266
1,021
220,390
166,450
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Broburn Partners Limited Notes to the Accounts for the year ended 31 August 2025
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
21,203
28,271
2025
2024
£
£
Provision at start of year
28,271
-
(Credited)/charged to the profit and loss account
(7,068)
28,271
Provision at end of year
21,203
28,271
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
102 Ordinary shares of £1 each
102
102
9
Operating lease commitments
2025
2024
£
£
At 31 August 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
6,398
6,398
Later than one year and not later than five years
5,865
12,263
12,263
18,661
10
Transactions with related parties
David Blackburn (director and shareholder) Dividends paid in the period: £40,000 (2024: £59,500) Loan account owed to David Blackburn: £624 (2024: owed £3,539) Philip Brown (director and shareholder) Dividends paid in the period: £120,000 (2024: £59,500) Loan account owed to Philip Brown: £4,703 (2024: owed £2,305)
11
Average number of employees
During the year the average number of employees was 4 (2024: 2).
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