Broadland Consultants Ltd - Filleted accounts

Registered number

05599047

Broadland Consultants Ltd

Filleted Accounts

31 December 2025

Broadland Consultants Ltd
Registered number:		05599047
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		19,971			24,903

Current assets
Debtors	4	237,148			234,031
Cash at bank and in hand		685,197			627,894
		922,345			861,925

Creditors: amounts falling due within one year	5	(119,090)			(125,011)

Net current assets			803,255			736,914

Total assets less current liabilities			823,226			761,817

Creditors: amounts falling due after more than one year	6		-			(5,290)



Net assets			823,226			756,527

Capital and reserves
Called up share capital			1,150			1,150
Profit and loss account			822,076			755,377

Shareholders' funds			823,226			756,527

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Gilvey
Director
Approved by the board on 21 August 2026

Broadland Consultants Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the rendering of services is recognised when the service has been provided and commission is received.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance
	Computer equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		10		10


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				52,685
	Additions				842
	At 31 December 2025				53,527

	Depreciation
	At 1 January 2025				27,782
	Charge for the year				5,774
	At 31 December 2025				33,556

	Net book value
	At 31 December 2025				19,971
	At 31 December 2024				24,903


4	Debtors		2025		2024
£				£

	Trade debtors		8,182		22,480
	Other debtors		228,966		211,551
			237,148		234,031


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		5,290		10,375
	Trade creditors		7,392		4,651
	Taxation and social security costs		87,889		58,417
	Other creditors		18,519		51,568
			119,090		125,011


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		-		5,290


7	Other information

	Broadland Consultants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	38 High Street
	Watton
	Norfolk
	IP25 6AE