THE YAN AT BROADRAYNE LIMITED


Directors	KEIGHLEY, David John
	KEIGHLEY, Sally Ann
	KEIGHLEY-KING, Georgina Rose
	KING, Peter Matthew
	MANLEY, Jessica Ann


Company Secretary	KEIGHLEY, Sally Ann


Registered Address	Broadrayne Farm
	Grasmere
	Ambleside
	LA22 9RU


Registered Number	08335502 (England and Wales)

Notes to the Financial Statements
for the year ended 31 March 2026

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 financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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

	Going concern
	The company has net liabilities but it made a profit for the year. It has generated a profit before tax for the past three years, and its substantial tax charges have been deferred tax provisions caused by substantial capital expenditure and not performance related. The directors have reviewed the position of the company and its projected trading for a period of at least twelve months from the date of approval of the financial statements are are satisfied that the company is a going concern.

Going concern

The company has net liabilities but it made a profit for the year. It has generated a profit before tax for the past three years, and its substantial  tax charges have been deferred tax provisions  caused by substantial capital expenditure and not performance related. The directors have reviewed the position of the company and its projected trading for a period of at least twelve months from the date of approval of the financial statements are are satisfied that the company is a going concern.

	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/or the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

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/or the rendering of services.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Employee benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in accruals in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

	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.

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.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	20	-
Fixtures and fittings	20	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

	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). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	9		9

3.	Intangible assets

	Goodwill	Other	Total
	£	£	£
Cost or valuation
At 01 April 25	65,942	32,404	98,346
At 31 March 26	65,942	32,404	98,346
Amortisation and impairment
At 01 April 25	49,076	16,089	65,165
Charge for year	1,319	3,263	4,582
At 31 March 26	50,395	19,352	69,747
Net book value
At 31 March 26	15,547	13,052	28,599
At 31 March 25	16,866	16,315	33,181

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	1,075,585	170,430	52,756	20,287	1,319,058
Additions	27,179	7,718	6,726	1,455	43,078
At 31 March 26	1,102,764	178,148	59,482	21,742	1,362,136
Depreciation and impairment
At 01 April 25	39,818	94,829	30,542	18,420	183,609
Charge for year	11,729	15,717	5,022	1,372	33,840
At 31 March 26	51,547	110,546	35,564	19,792	217,449
Net book value
At 31 March 26	1,051,217	67,602	23,918	1,950	1,144,687
At 31 March 25	1,035,767	75,601	22,214	1,867	1,135,449

5.	Stocks

	2026	2025
	£	£
Raw materials and consumables	17,416	16,083
Total	17,416	16,083

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	130	23,711
Other debtors	41,256	27,353
Prepayments and accrued income	23,117	4,984
Total	64,503	56,048

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	37,491	54,345
Bank borrowings and overdrafts	22,274	28,870
Amounts owed to related parties	860,997	893,182
Taxation and social security	59,054	37,149
Finance lease and HP contracts	12,477	13,086
Other creditors	12,697	13,279
Accrued liabilities and deferred income	318,662	151,781
Total	1,323,652	1,191,692

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	54,072	73,972
Total	54,072	73,972

9.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	66,550		87,059

10.	Provisions for liabilities
	The deferred tax provision is the net provision for accelerated capital allowances.

	2026	2025
	£	£
Net deferred tax liability (asset)	114,614	70,814
Total	114,614	70,814

11.	Parent-subsidiary relationships
	As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. This company's parent undertaking is Broadrayne Limited, a company registered in England and Wales, company number 11194260.

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		28,599		33,181
Tangible assets	4		1,144,687		1,135,449
			1,173,286		1,168,630
Current assets
Stocks	5	17,416		16,083
Debtors	6	64,503		56,048
Cash at bank and on hand		375,799		149,104
		457,718		221,235
Creditors amounts falling due within one year	7	(1,323,652)		(1,191,692)
Net current assets (liabilities)			(865,934)		(970,457)
Total assets less current liabilities			307,352		198,173
Creditors amounts falling due after one year	8		(54,072)		(73,972)
Provisions for liabilities	10		(114,614)		(70,814)
Net assets			138,666		53,387
Capital and reserves
Called up share capital			2		2
Profit and loss account			138,664		53,385
Shareholders' funds			138,666		53,387