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REGISTERED NUMBER: 04892274 (England and Wales)

Broadley Developments Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Broadley Developments Limited (Registered number: 04892274)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Broadley Developments Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | Mr P Halsall

| REGISTERED OFFICE: | 36 Waterloo Road

| Southport

| Merseyside

| PR8 2NG

| REGISTERED NUMBER: | 04892274 (England and Wales)

| ACCOUNTANTS: | Advance Chartered Certified Accountants

| 71-73 Hoghton Street

| Southport

| Merseyside

| PR9 0PR

Broadley Developments Limited (Registered number: 04892274)

Abridged Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 184,720 |  | 197,462 |  |

CURRENT ASSETS

Stocks | 1,140,922 |  | 1,714,463 |  |

Debtors | 5 | 1,361,044 |  | 1,283,133 |  |

Cash at bank | 739 |  | 31,071 |  |

2,502,705 |  | 3,028,667 |  |

CREDITORS

Amounts falling due within one year | 8,615 |  | 13,443 |  |

NET CURRENT ASSETS | 2,494,090 |  | 3,015,224 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,678,810 |  | 3,212,686 |  |

CREDITORS

Amounts falling due after more than one year | 1,493,434 |  | 1,921,458 |  |

NET ASSETS | 1,185,376 |  | 1,291,228 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000,100 |  | 1,000,100 |  |

Retained earnings | 185,276 |  | 291,128 |  |

SHAREHOLDERS' FUNDS | 1,185,376 |  | 1,291,228 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Broadley Developments Limited (Registered number: 04892274)

Abridged Balance Sheet - continued

31 October 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 March 2026 and were signed by:

Mr P Halsall - Director

Broadley Developments Limited (Registered number: 04892274)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Broadley Developments 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102"), as adapted by Section 1A of FRS 102, and the requirements of the Companies Act 2006.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for the sale of real estate and is shown net of VAT.

| Revenue from the sale of real estate is recognised when the significant risks and rewards of ownership of the real estate have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

| All fixed assets are initially recorded at cost and subsequently measured at cost, net of depreciation and any impairment losses.

| Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows:

| Plant & Machinery |  | - |  | 15% on reducing balance |  |

| Motor Vehicles |  | - |  | 25% on reducing balance |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset and is credited or charged to profit or loss.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Broadley Developments Limited (Registered number: 04892274)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost 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, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Cash at bank and in hand

| Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

| 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 amortised 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 amortised.

| 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 and 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 amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| 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 amortised cost using the effective interest method.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Broadley Developments Limited (Registered number: 04892274)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 348,943 |  |

| DEPRECIATION

| At 1 November 2024 | 151,481 |  |

| Charge for year | 12,742 |  |

| At 31 October 2025 | 164,223 |  |

| NET BOOK VALUE

| At 31 October 2025 | 184,720 |  |

| At 31 October 2024 | 197,462 |  |

Broadley Developments Limited (Registered number: 04892274)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1 November 2024 | 23,495 |  |

| Transfer to ownership | (23,495 | ) |

| At 31 October 2025 | - |  |

| DEPRECIATION

| At 1 November 2024 | 12,303 |  |

| Transfer to ownership | (15,235 | ) |

| At 31 October 2025 | (2,932 | ) |

| NET BOOK VALUE

| At 31 October 2025 | 2,932 |  |

| At 31 October 2024 | 11,192 |  |

5. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 821,123 |  | 1,240,383 |  |