Broadey & Baumgardt Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07615701 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Broadey & Baumgardt Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs A Broadey

Mr P Broadey

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

07615701 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

1,270

847

CURRENT ASSETS

Debtors

5

8,070

11,407

Cash at bank

111,136

116,717

119,206

128,124

CREDITORS

Amounts falling due within one year

6

17,887

19,141

NET CURRENT ASSETS

101,319

108,983

TOTAL ASSETS LESS CURRENT LIABILITIES

102,589

109,830

PROVISIONS FOR LIABILITIES

241

161

NET ASSETS

102,348

109,669

CAPITAL AND RESERVES

Called up share capital

8

3

Retained earnings

9

102,345

109,666

SHAREHOLDERS' FUNDS

102,348

109,669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 16th June 2026 and were signed on its behalf by:

Mrs A Broadey - Director

1.	STATUTORY INFORMATION

Broadey & Baumgardt 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 financial statements are presented in sterling (£), which is the functional currency of the company.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the directors to make estimates and judgements that affect the reported amounts of assets and liabilities.

The key areas of judgement are:

Depreciation of tangible fixed assets

Estimates are made in determining the useful economic lives of assets.

Provision for doubtful debts

Judgement is applied in assessing the recoverability of trade debtors.

Deferred taxation

Estimation is required in determining the extent and timing of deferred tax balances.

Turnover

Turnover represents amounts receivable for VAT consultancy services provided during the year, excluding value added tax. Revenue is recognised when services are performed and the right to consideration has been established.

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

-

15% on reducing balance

Computer equipment

-

33.33% on cost

Financial instruments

The company applies Section 11 "Basic Financial Instruments". Financial assets and liabilities are recognised at transaction price and subsequently measured at amortised cost.

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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the company’s financial position and are satisfied that it will be able to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1st April 2025

2,375

937

3,312

Additions

-

550

Disposals

-

(475

)

(475

)

At 31st March 2026

2,375

1,012

3,387

DEPRECIATION

At 1st April 2025

1,528

937

2,465

Charge for year

127

-

127

Eliminated on disposal

-

(475

)

(475

)

At 31st March 2026

1,655

462

2,117

NET BOOK VALUE

At 31st March 2026

720

550

1,270

At 31st March 2025

847

-

847

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

7,671

11,021

Prepayments

399

386

8,070

11,407

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

8,772

8,680

Social security and other taxes

332

316

VAT

4,526

6,572

Directors' current accounts

3,092

2,468

Accrued expenses

1,165

1,105

17,887

19,141

7.	SECURED DEBTS

There were no secured debts at the year end.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

1

Ordinary A

£1

1

Ordinary B

£1

1

Ordinary C

£1

1

3

9.

RESERVES

Retained

earnings

£

At 1st April 2025

109,666

Profit for the year

37,679

Dividends

(45,000

)

At 31st March 2026

102,345

10.	CONTINGENT LIABILITIES

The company had no contingent liabilities at the balance sheet date.

11.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had no capital or other financial commitments

12.	RELATED PARTY DISCLOSURES

During the year, the company entered into the following transactions with related parties.

Director’s loan account: At the year end, the company owed £3,092 to the director (2024: £2,468). The balance is unsecured, interest-free and repayable on demand.

13.	POST BALANCE SHEET EVENTS

There have been no material events after the balance sheet date requiring disclosure or adjustment to the financial

statements.