REGISTERED NUMBER: 03218565 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

BROADLEIGH ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K P Mitchell

A Paterson

Mrs J Mitchell

SECRETARY:

Mrs J Mitchell

REGISTERED OFFICE:

Office Suite 7

Littlemoor Business Centre

Eckington

Sheffield

South Yorkshire

S21 4EF

REGISTERED NUMBER:

03218565 (England and Wales)

ACCOUNTANTS:

S Burgess & Co Ltd

11 Slayleigh Avenue

Sheffield

South Yorkshire

S10 3RA

CURRENT ASSETS

Stocks

5

265,545

265,545

Debtors

6

2,866

1,642

Cash at bank

14,550

16,269

282,961

283,456

CREDITORS

Amounts falling due within one year

7

406,466

404,337

NET CURRENT LIABILITIES

(123,505

)

(120,881

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(123,505

)

(120,881

)

CAPITAL AND RESERVES

Called up share capital

8

30,000

30,000

Retained earnings

(153,505

)

(150,881

)

SHAREHOLDERS' FUNDS

(123,505

)

(120,881

)

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

A Paterson - Director

1.	STATUTORY INFORMATION

Broadleigh Associates 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 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.

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

Turnover

Turnover comprises rental income excluding value added tax. Rental income is recognised in accordance with the underlying lease.

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

-

25% on reducing balance

Stocks

Stocks comprise development land, which is valued at cost, and the associated professional fee costs incurred.

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.

Debtors and creditors due within one year

Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

Impairment

At each balance sheet date, assets not measured at fair value are reviewed for any indication that the asset may be impaired at the balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount, where the impairment loss is recognised as a revaluation reduction.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2024

and 30 September 2025

17,793

DEPRECIATION

At 1 October 2024

and 30 September 2025

17,793

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.

STOCKS

30.9.25

30.9.24

£

£

Development land

265,545

265,545

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

VAT

578

-

Prepayments

2,288

1,642

2,866

1,642

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

3,867

1,358

VAT

-

380

Other creditors

400,852

400,852

Directors' current accounts

1,147

1,147

Accrued expenses

600

600

406,466

404,337

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

30,000

Ordinary

£1

30,000

30,000

9.	RELATED PARTY DISCLOSURES

During the year the company had related party transactions with Broadleigh Developments Limited and Rightmarque Limited. Mr K P Mitchell and Mrs J Mitchell, are shareholders and directors of Broadleigh Developments Limited, and directors of Rightmarque Limited. Related party transactions in the year, with the previous year in brackets, were as follows.

The company was in receipt of a loan from Broadleigh Developments Limited, which at the year end, amounted to £400,852 (£366,421).The company repaid a loan from Rightmarque Limited in the year. At the year end the loan balance amounted to £nil (£34,431).