2024-03-01 2025-02-28 2025-02-28 false 10382092 BROADSTAIRS TRADING LIMITED 2026-02-24 false iso4217:GBP xbrli:pure 10382092 2024-02-29 10382092 2025-02-28 10382092 2024-03-01 2025-02-28 10382092 2023-02-28 10382092 2024-02-29 10382092 2023-03-01 2024-02-29 10382092 bus:SmallEntities 2024-03-01 2025-02-28 10382092 bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 10382092 bus:FullAccounts 2024-03-01 2025-02-28 10382092 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10382092 core:WithinOneYear 2025-02-28 10382092 core:AfterOneYear 2025-02-28 10382092 core:WithinOneYear 2024-02-29 10382092 core:AfterOneYear 2024-02-29 10382092 core:ShareCapital 2025-02-28 10382092 core:SharePremium 2025-02-28 10382092 core:RevaluationReserve 2025-02-28 10382092 core:OtherReservesSubtotal 2025-02-28 10382092 core:RetainedEarningsAccumulatedLosses 2025-02-28 10382092 core:ShareCapital 2024-02-29 10382092 core:SharePremium 2024-02-29 10382092 core:RevaluationReserve 2024-02-29 10382092 core:OtherReservesSubtotal 2024-02-29 10382092 core:RetainedEarningsAccumulatedLosses 2024-02-29 10382092 core:LandBuildings 2025-02-28 10382092 core:PlantMachinery 2025-02-28 10382092 core:Vehicles 2025-02-28 10382092 core:FurnitureFittings 2025-02-28 10382092 core:OfficeEquipment 2025-02-28 10382092 core:NetGoodwill 2025-02-28 10382092 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 10382092 core:ListedExchangeTraded 2025-02-28 10382092 core:UnlistedNon-exchangeTraded 2025-02-28 10382092 core:LandBuildings 2024-02-29 10382092 core:PlantMachinery 2024-02-29 10382092 core:Vehicles 2024-02-29 10382092 core:FurnitureFittings 2024-02-29 10382092 core:OfficeEquipment 2024-02-29 10382092 core:NetGoodwill 2024-02-29 10382092 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 10382092 core:ListedExchangeTraded 2024-02-29 10382092 core:UnlistedNon-exchangeTraded 2024-02-29 10382092 core:LandBuildings 2024-03-01 2025-02-28 10382092 core:PlantMachinery 2024-03-01 2025-02-28 10382092 core:Vehicles 2024-03-01 2025-02-28 10382092 core:FurnitureFittings 2024-03-01 2025-02-28 10382092 core:OfficeEquipment 2024-03-01 2025-02-28 10382092 core:NetGoodwill 2024-03-01 2025-02-28 10382092 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 10382092 core:ListedExchangeTraded 2024-03-01 2025-02-28 10382092 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 10382092 core:MoreThanFiveYears 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments 2025-02-28 10382092 core:Non-currentFinancialInstruments 2024-02-29 10382092 dpl:CostSales 2024-03-01 2025-02-28 10382092 dpl:DistributionCosts 2024-03-01 2025-02-28 10382092 core:LandBuildings 2024-03-01 2025-02-28 10382092 core:PlantMachinery 2024-03-01 2025-02-28 10382092 core:Vehicles 2024-03-01 2025-02-28 10382092 core:FurnitureFittings 2024-03-01 2025-02-28 10382092 core:OfficeEquipment 2024-03-01 2025-02-28 10382092 dpl:AdministrativeExpenses 2024-03-01 2025-02-28 10382092 core:NetGoodwill 2024-03-01 2025-02-28 10382092 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 10382092 dpl:GroupUndertakings 2024-03-01 2025-02-28 10382092 dpl:ParticipatingInterests 2024-03-01 2025-02-28 10382092 dpl:GroupUndertakings core:ListedExchangeTraded 2024-03-01 2025-02-28 10382092 core:ListedExchangeTraded 2024-03-01 2025-02-28 10382092 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 10382092 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 10382092 dpl:CostSales 2023-03-01 2024-02-29 10382092 dpl:DistributionCosts 2023-03-01 2024-02-29 10382092 core:LandBuildings 2023-03-01 2024-02-29 10382092 core:PlantMachinery 2023-03-01 2024-02-29 10382092 core:Vehicles 2023-03-01 2024-02-29 10382092 core:FurnitureFittings 2023-03-01 2024-02-29 10382092 core:OfficeEquipment 2023-03-01 2024-02-29 10382092 dpl:AdministrativeExpenses 2023-03-01 2024-02-29 10382092 core:NetGoodwill 2023-03-01 2024-02-29 10382092 core:IntangibleAssetsOtherThanGoodwill 2023-03-01 2024-02-29 10382092 dpl:GroupUndertakings 2023-03-01 2024-02-29 10382092 dpl:ParticipatingInterests 2023-03-01 2024-02-29 10382092 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-29 10382092 core:ListedExchangeTraded 2023-03-01 2024-02-29 10382092 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 10382092 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 10382092 core:NetGoodwill 2025-02-28 10382092 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 10382092 core:LandBuildings 2025-02-28 10382092 core:PlantMachinery 2025-02-28 10382092 core:Vehicles 2025-02-28 10382092 core:FurnitureFittings 2025-02-28 10382092 core:OfficeEquipment 2025-02-28 10382092 core:AfterOneYear 2025-02-28 10382092 core:WithinOneYear 2025-02-28 10382092 core:ListedExchangeTraded 2025-02-28 10382092 core:UnlistedNon-exchangeTraded 2025-02-28 10382092 core:ShareCapital 2025-02-28 10382092 core:SharePremium 2025-02-28 10382092 core:RevaluationReserve 2025-02-28 10382092 core:OtherReservesSubtotal 2025-02-28 10382092 core:RetainedEarningsAccumulatedLosses 2025-02-28 10382092 core:NetGoodwill 2024-02-29 10382092 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 10382092 core:LandBuildings 2024-02-29 10382092 core:PlantMachinery 2024-02-29 10382092 core:Vehicles 2024-02-29 10382092 core:FurnitureFittings 2024-02-29 10382092 core:OfficeEquipment 2024-02-29 10382092 core:AfterOneYear 2024-02-29 10382092 core:WithinOneYear 2024-02-29 10382092 core:ListedExchangeTraded 2024-02-29 10382092 core:UnlistedNon-exchangeTraded 2024-02-29 10382092 core:ShareCapital 2024-02-29 10382092 core:SharePremium 2024-02-29 10382092 core:RevaluationReserve 2024-02-29 10382092 core:OtherReservesSubtotal 2024-02-29 10382092 core:RetainedEarningsAccumulatedLosses 2024-02-29 10382092 core:NetGoodwill 2023-02-28 10382092 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 10382092 core:LandBuildings 2023-02-28 10382092 core:PlantMachinery 2023-02-28 10382092 core:Vehicles 2023-02-28 10382092 core:FurnitureFittings 2023-02-28 10382092 core:OfficeEquipment 2023-02-28 10382092 core:AfterOneYear 2023-02-28 10382092 core:WithinOneYear 2023-02-28 10382092 core:ListedExchangeTraded 2023-02-28 10382092 core:UnlistedNon-exchangeTraded 2023-02-28 10382092 core:ShareCapital 2023-02-28 10382092 core:SharePremium 2023-02-28 10382092 core:RevaluationReserve 2023-02-28 10382092 core:OtherReservesSubtotal 2023-02-28 10382092 core:RetainedEarningsAccumulatedLosses 2023-02-28 10382092 core:AfterOneYear 2024-03-01 2025-02-28 10382092 core:WithinOneYear 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:CostValuation 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 10382092 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 10382092 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 10382092 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 10382092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 10382092 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 10382092 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 10382092 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 10382092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 10382092 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 10382092 core:Non-currentFinancialInstruments core:CostValuation 2024-02-29 10382092 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-29 10382092 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-29 10382092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-29 10382092 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-29 10382092 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-29 10382092 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-29 10382092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-29 10382092 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 10382092 bus:Director1 2024-03-01 2025-02-28

BROADSTAIRS TRADING LIMITED

Registered Number
10382092
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

BROADSTAIRS TRADING LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director | Mrs H Haque

Company Secretary | HAQUE, Hemina

Registered Address | 2nd Floor Grove House
| 55 Lowlands Road
| Harrow
| HA1 3AW

Registered Number | 10382092 (England and Wales)

BROADSTAIRS TRADING LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | - |  |  |  | 24,881
|  |  |  | - |  |  |  | 24,881
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | - |  |  |  | 2,024 |  |
Debtors | 5 | 80,326 |  |  |  | 34,797 |  |
Cash at bank and on hand |  | 16,615 |  |  |  | 5,092 |  |
|  | 96,941 |  |  |  | 41,913 |  |
Creditors amounts falling due within one year | 6 | (42,779) |  |  |  | (210,951) |  |
Net current assets (liabilities) |  |  |  | 54,162 |  |  |  | (169,038)
Total assets less current liabilities |  |  |  | 54,162 |  |  |  | (144,157)
Creditors amounts falling due after one year | 7 |  |  | (1,375) |  |  |  | (17,552)
Net assets |  |  |  | 52,787 |  |  |  | (161,709)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 52,687 |  |  |  | (161,809)
Shareholders' funds |  |  |  | 52,787 |  |  |  | (161,709)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 February 2026, and are signed on its behalf by:
Mrs H Haque Director Registered Company No. 10382092

BROADSTAIRS TRADING LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is recognised when goods are sold to the customers.

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

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Straight line (years)
| Plant and machinery | 6.5

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Financial instruments
--- | ---
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities 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 company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 24 | 169,589 |  | 169,589
| Disposals | (169,589) |  | (169,589)
| Depreciation and impairment
| At 01 March 24 | 144,708 |  | 144,708
| Charge for year | 12,679 |  | 12,679
| On disposals | (157,387) |  | (157,387)
| Net book value
| At 28 February 25 | - |  | -
| At 29 February 24 | 24,881 |  | 24,881

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | - |  | 2,024
| Total | - |  | 2,024

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 100 |  | 100
| Other debtors | 80,226 |  | 33,905
| Prepayments and accrued income | - |  | 792
| Total | 80,326 |  | 34,797

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 9,240
| Bank borrowings and overdrafts | 24,620 |  | 36,049
| Amounts owed to related parties | 18,159 |  | 15,566
| Taxation and social security | - |  | 8,632
| Other creditors | - |  | 141,464
| Total | 42,779 |  | 210,951

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,375 |  | 17,552
| Total | 1,375 |  | 17,552

| Included in bank borrowings less than one year and more than one year is a bounce back loan of £20,281 (2024:£30,744). It also includes the other loans of £5,714 (2024: £22,857) which are secured by the fixed assets of the company.

8. | Related party transactions
--- | ---
| Included in amounts owed to related parties is £6,792 (2024: £4,200) due to Tempting Subs Ltd, £11,366 (2024 : £11,366) due to Eating Healthy Ltd, companies related to the director. Included in other debtors is an amount of £23,829 (2024 : £3,829) due from Endeavour Property Development Ltd, a company connected to the director.