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REGISTERED NUMBER: 02353533 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BROADWELL FINANCE LIMITED
BROADWELL FINANCE LIMITED (REGISTERED NUMBER: 02353533)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025










Page

Balance Sheet 1

Notes to the Financial Statements 3


BROADWELL FINANCE LIMITED (REGISTERED NUMBER: 02353533)

BALANCE SHEET
31 DECEMBER 2025

31.12.25 31.12.24
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2,103,682 1,890,338

CURRENT ASSETS
Cash at bank 1,507 4,787

CREDITORS
Amounts falling due within one year 5 2,610 12,915
NET CURRENT LIABILITIES (1,103 ) (8,128 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,102,579
1,882,210

CREDITORS
Amounts falling due after more than one
year
6
-
(2,879
)

PROVISIONS FOR LIABILITIES (47,500 ) (85,000 )
NET ASSETS 2,055,079 1,794,331

CAPITAL AND RESERVES
Called up share capital 40,115 40,115
Share premium 607,310 607,310
Retained earnings 1,407,654 1,146,906
SHAREHOLDERS' FUNDS 2,055,079 1,794,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 notes form part of these financial statements

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BROADWELL FINANCE LIMITED (REGISTERED NUMBER: 02353533)

BALANCE SHEET - continued
31 DECEMBER 2025


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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:





A E Lea - Director


The notes form part of these financial statements

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BROADWELL FINANCE LIMITED (REGISTERED NUMBER: 02353533)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025


1. STATUTORY INFORMATION

Broadwell Finance Limited is a private company, limited by shares, registered in England and Wales, registered number 02353533. Its registered office is 1 Church Road, Brewood, Staffordshire, ST19 9BT.

The financial statements are presented in Sterling, which is the functional currency of the company

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.

Investments in associates
Investments in associated undertakings are recognised at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.

Listed investments
Listed investments are included at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.

Financial instruments
Basic financial asses and liabilities, including trade and other debtors and creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts or payments discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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BROADWELL FINANCE LIMITED (REGISTERED NUMBER: 02353533)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Interest
in Other
associate investments Totals
£    £    £   
COST OR VALUATION
At 1 January 2025 1,278,799 611,539 1,890,338
Additions - 89,482 89,482
Disposals - (231,011 ) (231,011 )
Revaluations 345,207 9,666 354,873
At 31 December 2025 1,624,006 479,676 2,103,682
NET BOOK VALUE
At 31 December 2025 1,624,006 479,676 2,103,682
At 31 December 2024 1,278,799 611,539 1,890,338

Cost or valuation at 31 December 2025 is represented by:

Interest
in Other
associate investments Totals
£    £    £   
Valuation in 2019 - 72,702 72,702
Valuation in 2020 141,755 - 141,755
Valuation in 2021 200,085 266,574 466,659
Valuation in 2022 33,260 (118,505 ) (85,245 )
Valuation in 2023 113,203 66,661 179,864
Valuation in 2024 243,813 123,042 366,855
Valuation in 2025 345,207 9,666 354,873
Cost 546,683 59,536 606,219
1,624,006 479,676 2,103,682

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£    £   
Bank loans and overdrafts - 6,000
Other creditors 2,610 6,915
2,610 12,915

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BROADWELL FINANCE LIMITED (REGISTERED NUMBER: 02353533)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.25 31.12.24
£    £   
Bank loans - 2,879

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £57,243 (2024 - £55,299) were paid to the directors .

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