IRIS Accounts Production v26.1.0.640 09824900 director 1.10.24 30.9.25 30.9.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09824900 2024-09-30 09824900 2025-09-30 09824900 2024-10-01 2025-09-30 09824900 2023-09-30 09824900 2023-10-01 2024-09-30 09824900 2024-09-30 09824900 ns15:EnglandWales 2024-10-01 2025-09-30 09824900 ns14:PoundSterling 2024-10-01 2025-09-30 09824900 ns10:Director1 2024-10-01 2025-09-30 09824900 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09824900 ns10:SmallEntities 2024-10-01 2025-09-30 09824900 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09824900 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 09824900 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09824900 ns10:FullAccounts 2024-10-01 2025-09-30 09824900 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 09824900 ns5:CurrentFinancialInstruments 2025-09-30 09824900 ns5:CurrentFinancialInstruments 2024-09-30 09824900 ns5:ShareCapital 2025-09-30 09824900 ns5:ShareCapital 2024-09-30 09824900 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 09824900 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 09824900 ns5:FurnitureFittings 2024-10-01 2025-09-30 09824900 ns5:ComputerEquipment 2024-10-01 2025-09-30 09824900 ns5:FurnitureFittings 2024-09-30 09824900 ns5:ComputerEquipment 2024-09-30 09824900 ns5:FurnitureFittings 2025-09-30 09824900 ns5:ComputerEquipment 2025-09-30 09824900 ns5:FurnitureFittings 2024-09-30 09824900 ns5:ComputerEquipment 2024-09-30 09824900 ns5:CostValuation 2024-09-30 09824900 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 09824900 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 09824900 ns5:DeferredTaxation 2024-09-30 09824900 ns5:DeferredTaxation 2024-10-01 2025-09-30 09824900 ns5:DeferredTaxation 2025-09-30 09824900 ns10:OrdinaryShareClass1 2025-09-30 09824900 ns10:Director1 1 2024-09-30 09824900 ns10:Director1 1 2023-09-30 09824900 ns10:Director1 1 2024-10-01 2025-09-30 09824900 ns10:Director1 1 2023-10-01 2024-09-30 09824900 ns10:Director1 1 2025-09-30 09824900 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 09824900 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BROADWATER ESTATES LTD

BROADWATER ESTATES LTD (REGISTERED NUMBER: 09824900)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

BROADWATER ESTATES LTD (REGISTERED NUMBER: 09824900)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 465 |  | 547 |  |

Investments | 5 | 925,000 |  | 925,000 |  |

Investment property | 6 | 1,250,000 |  | 750,000 |  |

2,175,465 |  | 1,675,547 |  |

Current assets

Debtors | 7 | 147,289 |  | 106,566 |  |

Cash at bank | 212,122 |  | 214,335 |  |

359,411 |  | 320,901 |  |

Creditors

Amounts falling due within one year | 8 | 32,402 |  | 25,427 |  |

Net current assets | 327,009 |  | 295,474 |  |

Total assets less current liabilities | 2,502,474 |  | 1,971,021 |  |

Provisions for liabilities | 9 | 232,182 |  | 107,203 |  |

Net assets | 2,270,292 |  | 1,863,818 |  |

Capital and reserves

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 2,270,192 |  | 1,863,718 |  |

Shareholders' funds | 2,270,292 |  | 1,863,818 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2026 and were signed by:

Mrs J Mayer - Director

BROADWATER ESTATES LTD (REGISTERED NUMBER: 09824900)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Broadwater Estates Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09824900. The registered office address is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is 37 Alyth Road, Talbot Woods, Bournemouth, Dorset, BH3 7DG.

2. | Accounting policies

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents amounts receivable in respect of rental income received in the ordinary course of business. Turnover is recognised on a straight line basis over the rental term of the property.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 1 (2024 - 1 ) .

BROADWATER ESTATES LTD (REGISTERED NUMBER: 09824900)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | Tangible fixed assets

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 1,061 |  | 416 |  | 1,477 |  |

| Depreciation

| At 1 October 2024 | 815 |  | 115 |  | 930 |  |

| Charge for year | 37 |  | 45 |  | 82 |  |

| At 30 September 2025 | 852 |  | 160 |  | 1,012 |  |

| Net book value

| At 30 September 2025 | 209 |  | 256 |  | 465 |  |

| At 30 September 2024 | 246 |  | 301 |  | 547 |  |

5. | Fixed asset investments

| Interest

| in joint

| venture

£ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 925,000 |  |

| Net book value

| At 30 September 2025 | 925,000 |  |

| At 30 September 2024 | 925,000 |  |

6. | Investment property

| Total

£ |

| Fair value

| At 1 October 2024 | 750,000 |  |

| Revaluations | 500,000 |  |

| At 30 September 2025 | 1,250,000 |  |

| Net book value

| At 30 September 2025 | 1,250,000 |  |

| At 30 September 2024 | 750,000 |  |

| Investment property was valued by the director on an open market basis on 30 September 2025.

BROADWATER ESTATES LTD (REGISTERED NUMBER: 09824900)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 3,600 |  |

| Directors' current accounts | 87,892 |  | 91,305 |  |

| Prepayments and accrued income | 59,397 |  | 11,661 |  |

147,289 |  | 106,566 |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 38 |  |

| Tax | 27,512 |  | 19,850 |  |

| VAT | 3,120 |  | 3,929 |  |

| Accruals and deferred income | 1,770 |  | 1,610 |  |

32,402 |  | 25,427 |  |

9. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 232,182 |  | 107,203 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 107,203 |  |

| Provided during year | 124,979 |  |

| Balance at 30 September 2025 | 232,182 |  |

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | Director's advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mrs J Mayer

| Balance outstanding at start of year | 91,305 |  | - |  |

| Amounts advanced | 87,892 |  | 91,305 |  |

| Amounts repaid | (91,305 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 87,892 |  | 91,305 |  |

BROADWATER ESTATES LTD (REGISTERED NUMBER: 09824900)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | Director's advances, credits and guarantees - continued

| At the balance sheet date, the director owed the company £87,892 disclosed within debtors. The loan was fully repaid within 9 months of the year end.

12. | Ultimate controlling party

| The company is controlled by the director, Mrs J Mayer, by virtue of her 100% ownership of the issued share capital.