Broome Farm (West Midlands) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13743391 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

BROOME FARM (WEST MIDLANDS) LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs A M Callow

Mrs H L Needham

J D Callow

REGISTERED OFFICE:

Severn House

Sandy Lane Industrial Estate

Stourport-On-Severn

DY13 9QB

REGISTERED NUMBER:

13743391 (England and Wales)

ACCOUNTANTS:

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Broome Farm (West Midlands) Limited for the year ended 30th September 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Broome Farm (West Midlands) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Broome Farm (West Midlands) Limited and state those matters that we have agreed to state to the Board of Directors of Broome Farm (West Midlands) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Broome Farm (West Midlands) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Broome Farm (West Midlands) Limited. You consider that Broome Farm (West Midlands) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Broome Farm (West Midlands) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

2nd June 2026

FIXED ASSETS

Intangible assets

4

15,563

17,638

Tangible assets

5

1,857,140

1,857,511

1,872,703

1,875,149

CURRENT ASSETS

Debtors

6

444,309

484,573

Cash at bank

32,650

20,337

476,959

504,910

CREDITORS

Amounts falling due within one year

7

8,423

41,832

NET CURRENT ASSETS

468,536

463,078

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,341,239

2,338,227

PROVISIONS FOR LIABILITIES

149,553

149,646

NET ASSETS

2,191,686

2,188,581

CAPITAL AND RESERVES

Called up share capital

2,203,560

Retained earnings

(11,874

)

(14,979

)

2,191,686

2,188,581

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd June 2026 and were signed on its behalf by:

J D Callow - Director

1.	STATUTORY INFORMATION

Broome Farm (West Midlands) 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.

Significant judgements and estimates

In applying the company's accounting policies, the directors are required to make judgements in determining the carrying amounts of assets and liabilities. The directors' judgements are based on the best and most reliable evidence available at the time when the decisions are ,made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, the actual results and outcomes may differ.

Critical judgements in applying the company's accounting policies

The directors have not made any material judgements or estimations in the process of applying the company's accounting policies.

Revenue recognition

Revenue from the sale of goods is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the company will receive the previously agreed upon payment. Revenue is shown net of discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance and 10% on cost

No depreciation has been charged on freehold property as the estimated remaining useful economic life of the property exceeds 50 years and a continuous policy of renewal and maintenance is undertaken. A full review of the impairment of freehold property has been completed at the end of the accounting period with no adjustments being considered necessary to the value at which the property is shown in the financial statements. Freehold land is not depreciated.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

COST

At 1st October 2024

and 30th September 2025

20,749

1

20,750

AMORTISATION

At 1st October 2024

3,112

-

3,112

Charge for year

2,075

-

2,075

At 30th September 2025

5,187

-

5,187

NET BOOK VALUE

At 30th September 2025

15,562

1

15,563

At 30th September 2024

17,637

1

17,638

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st October 2024

and 30th September 2025

1,855,291

2,902

1,858,193

DEPRECIATION

At 1st October 2024

-

682

Charge for year

-

371

At 30th September 2025

-

1,053

NET BOOK VALUE

At 30th September 2025

1,855,291

1,849

1,857,140

At 30th September 2024

1,855,291

2,220

1,857,511

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

444,309

484,573

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

6,035

462

Taxation and social security

1,259

40,507

Other creditors

1,129

863

8,423

41,832

8.	RELATED PARTY DISCLOSURES

The directors of Broome Farm (West Midlands) Limited are also directors of Hingley & Callow Oils Limited and directors and shareholders of it's holding company Hingley & Callow Oils Holdings Limited.

At 30th September 2025 £442,085 (2024 £482,369) was due to the company from Hingley & Callow Oils Limited.The loan is interest fee and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Broome Farm Holdings Limited.

The ultimate controlling party is Mrs A M Callow.

The registered address of Broome Farm Holdings Limited is Severn House, Sandy Lane Industrial Estate, Stourport-On-Severn DY13 9QB.

Copies of the individual financial statements in respect of Broome Farm Holdings Limited can be obtained from the Registrar of Companies (England and Wales), Companies House, Crown Way, Cardiff CF14 3UZ.