Registration number: 00926031

A.D.Broughton Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

A.D.Broughton Limited

Company Information

Directors

Mr Paul Andrew Lillywhite Mr Adam Robert Lillywhite Mr Clive Richard Lillywhite

Registered office

17 Harefield Road 17 Harefield Road Bognor Regis West Sussex England PO22 6EE

Accountants

Matthews Hanton Limited Chartered Certified Accountants93 Aldwick Road Bognor Regis West Sussex PO21 2NW

A.D.Broughton Limited

(Registration number: 00926031)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	304,510	270,992
Current assets
Stocks	5	116,488	57,624
Debtors	6	401,146	422,464
Cash at bank and in hand		39,684	97,067
		557,318	577,155
Creditors: Amounts falling due within one year	9	(487,471)	(441,881)
Net current assets		69,847	135,274
Total assets less current liabilities		374,357	406,266
Provisions for liabilities		(76,127)	(54,229)
Net assets		298,230	352,037
Capital and reserves
Called up share capital	7	490	490
Capital redemption reserve		885	885
Retained earnings		296,855	350,662
Shareholders' funds		298,230	352,037

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 May 2026 and signed on its behalf by:
 

......................................... Mr Clive Richard Lillywhite Director

A.D.Broughton Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
17 Harefield Road
17 Harefield Road
Bognor Regis
West Sussex
PO22 6EE
England

These financial statements were authorised for issue by the Board on 19 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

A.D.Broughton Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Short Leasehold	23 Yrs Straight Line
Plant & Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

A.D.Broughton Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 32 (2025 - 33).

A.D.Broughton Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	8,764	500,677	19,106	528,547
Additions	-	109,092	-	109,092
Disposals	-	(82,342)	-	(82,342)
At 31 March 2026	8,764	527,427	19,106	555,297
Depreciation
At 1 April 2025	8,764	236,630	12,161	257,555
Charge for the year	-	34,525	5,181	39,706
Eliminated on disposal	-	(46,474)	-	(46,474)
At 31 March 2026	8,764	224,681	17,342	250,787
Carrying amount
At 31 March 2026	-	302,746	1,764	304,510
At 31 March 2025	-	264,047	6,945	270,992

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of short leasehold land and buildings.
 

5

Stocks

	2026 £	2025 £
Raw materials and consumables	31,484	19,675
Work in progress	85,004	37,949
	116,488	57,624

A.D.Broughton Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	295,427	278,183
Prepayments	1,977	42,949
Other debtors	103,742	101,332
	401,146	422,464

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	490	490	490	490

A.D.Broughton Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	82,819	82,947

Loans to related parties

2026	Entities with joint control or significant influence £	Total £
At start of period	101,330	101,330
Impairment	(10,133)	(10,133)
At end of period	91,197	91,197

2025	Entities with joint control or significant influence £	Total £
At start of period	101,330	101,330
At end of period	101,330	101,330

9

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	302,287	273,676
Taxation and social security	46,204	43,299
Accruals and deferred income	24,248	64,210
Other creditors	114,732	60,696
	487,471	441,881