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Registration number: 09814383

108 Broomgrove Limited
Unaudited Filleted Financial Statements
for the Year Ended 29 October 2025

108 Broomgrove Limited

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

108 Broomgrove Limited

Company Information

Director | I W Grasier

Registered office | 108 Broomgrove Road Sheffield S10 2NA

Accountants | Wickershams Eckington Business Centre 1 62 Market Street Eckington Sheffield S21 4JH

108 Broomgrove Limited

Director's Report for the Year Ended 29 October 2025

The director presents his report and the financial statements for the year ended 29 October 2025.

Director of the company

The director who held office during the year was as follows:

I W Grasier

Principal activity

The principal activity of the company is Property rental

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 14 July 2026

......................................... I W Grasier Director

108 Broomgrove Limited

(Registration number: 09814383)
Balance Sheet as at 29 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 575,000 | 575,000
Current assets |  |  |
Debtors | 5 | 3,301 | 3,244
Cash at bank and in hand |  | 1,259 | 1,404
|  | 4,560 | 4,648
Creditors: Amounts falling due within one year | 6 | (1,367) | (1,098)
Net current assets |  | 3,193 | 3,550
Total assets less current liabilities |  | 578,193 | 578,550
Creditors: Amounts falling due after more than one year | 6 | (537,465) | (533,014)
Net assets |  | 40,728 | 45,536
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 40,628 | 45,436
Shareholders' funds |  | 40,728 | 45,536

For the financial year ending 29 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 14 July 2026

......................................... I W Grasier Director

108 Broomgrove Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
108 Broomgrove Road
Sheffield
S10 2NA

These financial statements were authorised for issue by the director on 14 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

108 Broomgrove Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 October 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Investment properties

| 2025 £
At 30 October | 575,000
At 29 October | 575,000

108 Broomgrove Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 October 2025

The company has one investment property at 108 Broomgrove Road, Sheffield. The directors have valued the property at £575,000 at the balance sheet date, based on the market value of similar properties within the local area and the property market as a whole.

There has been no valuation of investment property by an independent valuer.

5 | debtors

Current | 2025 £ | 2024 £
Other debtors | 3,301 | 3,244
| 3,301 | 3,244

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 1,122 | 1,098
Other creditors | 245 | -
| 1,367 | 1,098

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 354,729 | 354,778
Other financial liabilities |  | 182,736 | 178,236
|  | 537,465 | 533,014

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

108 Broomgrove Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 October 2025

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 354,729 | 354,778

9 | Related party transactions

Summary of transactions with all entities with joint control or significant interest

Mullberry Health Limited
(A company of which Mr I Grasier is a director and shareholder) During the year 108 Broomgrove Limited received amounts totalling £4,500 from Mulberry Health Limited. At the balance sheet date the total amount due to Mulberry Health Limited was £182,736 (2024 - £178,236).