REGISTERED NUMBER: 02658912 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2024 TO 30 SEPTEMBER 2025

FOR

BROXBOURNE PLANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Williams

Mrs J Williams

REGISTERED OFFICE:

48 St Leonards Road

Bexhill-On-Sea

East Sussex

TN40 1JB

REGISTERED NUMBER:

02658912 (England and Wales)

ACCOUNTANTS:

Honey Barrett Limited

53 Gildredge Road

Eastbourne

East Sussex

BN21 4SF

FIXED ASSETS

Tangible assets

5

-

73,136

Investments

6

225,675

158,748

225,675

231,884

CURRENT ASSETS

Debtors

7

105,656

28,267

Cash at bank

200,697

39,691

306,353

67,958

CREDITORS

Amounts falling due within one year

8

38,250

32,448

NET CURRENT ASSETS

268,103

35,510

TOTAL ASSETS LESS CURRENT LIABILITIES

493,778

267,394

PROVISIONS FOR LIABILITIES

9

4,797

17,954

NET ASSETS

488,981

249,440

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Revaluation reserve

11

14,390

-

Retained earnings

473,591

248,440

SHAREHOLDERS' FUNDS

488,981

249,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by:

Mr A J Williams - Director

1.	STATUTORY INFORMATION

Broxbourne Plant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The accounts have been prepared on a cessation basis due to the director's decision to cease trading on 30 September 2025. An impairment review has been carried out on the assets of the company to value them at the lower of net book value and recoverable amount.

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

All fixed assets are initially recorded at cost. No depreciation has been provided for as all fixed assets have been disposed of during the year. Profits and losses on disposals of fixed assets have been recorded as exceptional items in the profit and loss account.

Investments in subsidiaries

Fixed asset investments are stated at cost less provision for impairment, except where investments are revalued. Where the revaluation model is applied, investments are revalued to fair value at each reporting date and any increase in value is credited to the revaluation reserve. Decreases in value are charged to the profit and loss account to the extent that they exceed any previous revaluation surpluses relating to the same investment.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

Equipment

Totals

£

£

£

COST

At 1 November 2024

95,936

16,985

112,921

Disposals

(95,936

)

(16,985

)

(112,921

)

At 30 September 2025

-

-

-

DEPRECIATION

At 1 November 2024

48,041

13,560

61,601

Eliminated on disposal

(48,041

)

(13,560

)

(61,601

)

At 30 September 2025

-

-

-

NET BOOK VALUE

At 30 September 2025

-

-

-

At 31 October 2024

47,895

3,425

51,320

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 November 2024

158,748

Additions

47,742

Disposals

(2

)

Revaluations

19,187

At 30 September 2025

225,675

NET BOOK VALUE

At 30 September 2025

225,675

At 31 October 2024

158,748

During the year, the company revalued its fixed asset investment to its estimated market value at the balance sheet date. The resulting revaluation gain of £14,390, net of deferred tax of £4,797, has been credited directly to the revaluation reserve.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

63,485

27,777

Other debtors

29,500

-

Directors' current accounts

12,567

-

Prepayments and accrued income

104

490

105,656

28,267

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

2,056

Corporation tax

18,841

2,762

VAT

13,576

295

Other creditors

-

503

Directors' current accounts

-

23,972

Accruals and deferred income

5,833

2,860

38,250

32,448

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

-

17,954

Other timing differences

4,797

-

4,797

17,954

Deferred

tax

£

Balance at 1 November 2024

17,954

Provided during period

(13,157

)

Balance at 30 September 2025

4,797

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

800

Ordinary A

£1

800

800

200

Ordinary B

£1

200

200

1,000

1,000

11.

RESERVES

Revaluation

reserve

£

Revaluation

14,390

At 30 September 2025

14,390