Broadview Developments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04005763

Broadview Developments Limited

Filleted Unaudited Financial Statements

For the year ended

30 November 2025

Broadview Developments Limited

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		575,270		585,724

Current assets

Debtors	6	22,031	98,583
Cash at bank and in hand		28,368	11,235
		--------	---------
		50,399	109,818

Creditors: amounts falling due within one year	7	8,374		6,953
		--------		---------
Net current assets			42,025		102,865
			---------		---------
Total assets less current liabilities			617,295		688,589

Provisions

Taxation including deferred tax	58,582	60,698
	---------	---------
Net assets	558,713	627,891
	---------	---------

Capital and reserves

Called up share capital	1	1
Non-distributable reserves	276,219	276,219
Profit and loss account	282,493	351,671
	---------	---------
Shareholder funds	558,713	627,891
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Broadview Developments Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 1 September 2026 , and are signed on behalf of the board by:

Mr A P Gardiner
Director

Company registration number: 04005763

Broadview Developments Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8 High Ditch Road, Fen Ditton, Cambridge, CB5 8TE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment properties are shown at their fair value. The surplus or deficit arising from the annual revaluation is recognised through the profit and loss account for the year with any unrealised gains or losses at the balance sheet date being subsequently transferred to a separate non-distributable reserve.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% reducing balance

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 December 2024 and 30 November 2025	550,000	13,345	2,886	46,240	612,471
	---------	--------	-------	--------	---------
Depreciation
At 1 December 2024	–	8,267	2,811	15,669	26,747
Charge for the year	–	2,211	75	8,168	10,454
	---------	--------	-------	--------	---------
At 30 November 2025	–	10,478	2,886	23,837	37,201
	---------	--------	-------	--------	---------
Carrying amount
At 30 November 2025	550,000	2,867	–	22,403	575,270
	---------	--------	-------	--------	---------
At 30 November 2024	550,000	5,078	75	30,571	585,724
	---------	--------	-------	--------	---------

The historical cost of the land and buildings is £220,000 (2024: £220,000).

6. Debtors

	2025	2024
	£	£
Other debtors	22,031	98,583
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	4,834	3,677
Other creditors	3,540	3,276
	-------	-------
	8,374	6,953
	-------	-------

8. Director's advances, credits and guarantees

During the year the company made advances to and received repayments from the director. Interest has been charged at the official HMRC rate on any overdrawn loan account balances greater than £10,000. There are no repayment terms.

	2025	2024
	£	£
Advances	65,144	139,798
Repayments	141,776	48,809
Amounts due from director	21,409	98,041