IRIS Accounts Production v26.1.10.61 11067186 Board of Directors Board of Directors 1.12.24 30.11.25 30.11.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11067186 2024-11-30 11067186 2025-11-30 11067186 2024-12-01 2025-11-30 11067186 2023-11-30 11067186 2023-12-01 2024-11-30 11067186 2024-11-30 11067186 ns15:EnglandWales 2024-12-01 2025-11-30 11067186 ns14:PoundSterling 2024-12-01 2025-11-30 11067186 ns10:Director1 2024-12-01 2025-11-30 11067186 ns10:Director2 2024-12-01 2025-11-30 11067186 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11067186 ns10:SmallEntities 2024-12-01 2025-11-30 11067186 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11067186 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 11067186 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11067186 ns10:FullAccounts 2024-12-01 2025-11-30 11067186 ns10:CompanySecretary1 2024-12-01 2025-11-30 11067186 ns10:RegisteredOffice 2024-12-01 2025-11-30 11067186 ns5:CurrentFinancialInstruments 2025-11-30 11067186 ns5:CurrentFinancialInstruments 2024-11-30 11067186 ns5:Non-currentFinancialInstruments 2025-11-30 11067186 ns5:Non-currentFinancialInstruments 2024-11-30 11067186 ns5:ShareCapital 2025-11-30 11067186 ns5:ShareCapital 2024-11-30 11067186 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 11067186 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 11067186 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-12-01 2025-11-30 11067186 ns5:PlantMachinery 2024-12-01 2025-11-30 11067186 ns5:MotorVehicles 2024-12-01 2025-11-30 11067186 ns5:ComputerEquipment 2024-12-01 2025-11-30 11067186 ns5:LandBuildings 2024-11-30 11067186 ns5:PlantMachinery 2024-11-30 11067186 ns5:MotorVehicles 2024-11-30 11067186 ns5:ComputerEquipment 2024-11-30 11067186 ns5:LandBuildings 2024-12-01 2025-11-30 11067186 ns5:LandBuildings 2025-11-30 11067186 ns5:PlantMachinery 2025-11-30 11067186 ns5:MotorVehicles 2025-11-30 11067186 ns5:ComputerEquipment 2025-11-30 11067186 ns5:LandBuildings 2024-11-30 11067186 ns5:PlantMachinery 2024-11-30 11067186 ns5:MotorVehicles 2024-11-30 11067186 ns5:ComputerEquipment 2024-11-30 11067186 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-11-30 11067186 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-01 2025-11-30 11067186 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-11-30 11067186 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-11-30 11067186 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 11067186 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 11067186 ns5:Secured 2025-11-30 11067186 ns5:Secured 2024-11-30 11067186 ns5:DeferredTaxation 2024-11-30 11067186 ns5:DeferredTaxation 2024-12-01 2025-11-30 11067186 ns5:DeferredTaxation 2025-11-30

REGISTERED NUMBER: 11067186 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

J & S BROADWITH LIMITED

J & S BROADWITH LIMITED (REGISTERED NUMBER: 11067186)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 November 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

J & S BROADWITH LIMITED

COMPANY INFORMATION

for the year ended 30 November 2025

| DIRECTORS: | J I Broadwith

| Mrs S J Broadwith

| SECRETARY: |

| REGISTERED OFFICE: | Red House Farm

| Kirklington

| Bedale

| North Yorkshire

| DL8 2LZ

| REGISTERED NUMBER: | 11067186 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie Watson Limited

| Chartered Accountants

| 1 Church Street

| Kirkbymoorside

| YO62 6AZ

J & S BROADWITH LIMITED (REGISTERED NUMBER: 11067186)

STATEMENT OF FINANCIAL POSITION

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,380,071 |  | 1,062,331 |  |

CURRENT ASSETS

Stocks | 1,298,794 |  | 1,128,555 |  |

Debtors | 5 | 209,811 |  | 387,415 |  |

Cash at bank | 24,692 |  | - |  |

1,533,297 |  | 1,515,970 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,333,426 |  | 1,385,656 |  |

NET CURRENT ASSETS | 199,871 |  | 130,314 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,579,942 |  | 1,192,645 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (163,115 | ) | (306,183 | ) |

PROVISIONS FOR LIABILITIES | 9 | (319,474 | ) | (220,412 | ) |

NET ASSETS | 1,097,353 |  | 666,050 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,097,253 |  | 665,950 |  |

SHAREHOLDERS' FUNDS | 1,097,353 |  | 666,050 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

J & S BROADWITH LIMITED (REGISTERED NUMBER: 11067186)

STATEMENT OF FINANCIAL POSITION - continued

30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

J I Broadwith - Director

Mrs S J Broadwith - Director

J & S BROADWITH LIMITED (REGISTERED NUMBER: 11067186)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 November 2025

1. | STATUTORY INFORMATION

| J & S Broadwith 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| The directors have considered the financial resources and commitments of the company and concluded that they have sufficient resources to meet liabilities as they fall due. The directors therefore consider it appropriate to prepare the financial statements on the going concern basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Buildings | - | 4% on cost excluding land

| Plant equipment & tractors | - | 15% on reducing balance and 10% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer and office equipment | - | 20% on reducing balance

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Biological assets, agricultural produce and other stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.

| 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 statement of financial position date.

J & S BROADWITH LIMITED (REGISTERED NUMBER: 11067186)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade, other accounts receivable and payable and loans from related parties.

| Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Debt instruments such as loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised costs using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 10 ) .

J & S BROADWITH LIMITED (REGISTERED NUMBER: 11067186)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 November 2025

4. | TANGIBLE FIXED ASSETS

| Computer |

| Plant |  | and |

| equipment |  | Motor |  | office |

| Buildings |  | & tractors |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 December 2024 | 112,789 |  | 1,244,323 |  | 40,114 |  | 2,907 |  | 1,400,133 |  |

| Additions | - |  | 514,194 |  | - |  | - |  | 514,194 |  |

| Disposals | - |  | (67,750 | ) | - |  | - |  | (67,750 | ) |

| Grants | - |  | (9,488 | ) | - |  | - |  | (9,488 | ) |

| At 30 November 2025 | 112,789 |  | 1,681,279 |  | 40,114 |  | 2,907 |  | 1,837,089 |  |

| DEPRECIATION

| At 1 December 2024 | 5,393 |  | 323,428 |  | 7,519 |  | 1,462 |  | 337,802 |  |

| Charge for year | 4,512 |  | 149,682 |  | 8,150 |  | 268 |  | 162,612 |  |

| Eliminated on disposal | - |  | (43,396 | ) | - |  | - |  | (43,396 | ) |

| At 30 November 2025 | 9,905 |  | 429,714 |  | 15,669 |  | 1,730 |  | 457,018 |  |

| NET BOOK VALUE

| At 30 November 2025 | 102,884 |  | 1,251,565 |  | 24,445 |  | 1,177 |  | 1,380,071 |  |

| At 30 November 2024 | 107,396 |  | 920,895 |  | 32,595 |  | 1,445 |  | 1,062,331 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant

| equipment

| & tractors

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 682,153 |  |

| DEPRECIATION

| At 1 December 2024 | 64,559 |  |

| Charge for year | 68,215 |  |

| At 30 November 2025 | 132,774 |  |

| NET BOOK VALUE

| At 30 November 2025 | 549,379 |  |

| At 30 November 2024 | 617,594 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 160,216 |  | 304,240 |  |

| Other debtors | 49,595 |  | 83,175 |  |

209,811 |  | 387,415 |  |

J & S BROADWITH LIMITED (REGISTERED NUMBER: 11067186)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 November 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,556 |  | 160,788 |  |

| Hire purchase contracts | 139,740 |  | 136,781 |  |

| Trade creditors | 196,166 |  | 210,430 |  |

| Taxation and social security | 75,360 |  | 3,006 |  |

| Other creditors | 916,604 |  | 874,651 |  |

1,333,426 |  | 1,385,656 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 20,371 |  | 25,926 |  |

| Hire purchase contracts | 142,744 |  | 280,257 |  |

163,115 |  | 306,183 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | - |  | 155,232 |  |

| Bank loans | 25,927 |  | 31,482 |  |

| Hire purchase contracts | 282,484 |  | 417,038 |  |

308,411 |  | 603,752 |  |

| The bank holds fixed and floating charges which cover all the property and undertakings of the company.

| Assets purchased on HP agreements are secured on the individual asset.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 319,474 |  | 220,412 |  |

| Deferred |

| tax |

£ |

| Balance at 1 December 2024 | 220,412 |  |

| Provided during year | 99,062 |  |

| Balance at 30 November 2025 | 319,474 |  |