REGISTERED NUMBER: 05149434 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BROADWELL ENTERPRISES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Shah

Mrs N A Shah

Mr N Dhanani

Mrs S N Dhanani

REGISTERED OFFICE:

87 South Street

Bishops Stortford

Hertfordshire

CM23 3AL

REGISTERED NUMBER:

05149434 (England and Wales)

ACCOUNTANTS:

Arithma LLP

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

1

1,336

Tangible assets

5

96,145

113,683

Investments

6

-

1,296,293

96,146

1,411,312

CURRENT ASSETS

Stocks

62,541

82,145

Debtors

7

339,638

450,982

Cash at bank and in hand

869,864

214,413

1,272,043

747,540

CREDITORS

Amounts falling due within one year

8

(251,060

)

(259,734

)

NET CURRENT ASSETS

1,020,983

487,806

TOTAL ASSETS LESS CURRENT LIABILITIES

1,117,129

1,899,118

CREDITORS

Amounts falling due after more than one year

9

-

(550,000

)

PROVISIONS FOR LIABILITIES

(21,598

)

(25,447

)

NET ASSETS

1,095,531

1,323,671

CAPITAL AND RESERVES

Called up share capital

40,000

40,000

Retained earnings

10

1,055,531

1,283,671

SHAREHOLDERS' FUNDS

1,095,531

1,323,671

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 4 September 2026 and were signed on its behalf by:

Mr N Dhanani - Director

1.	STATUTORY INFORMATION

Broadwell Enterprises 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.

TURNOVER

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

over the duration of the lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

25% on reducing balance

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

STOCKS

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

TAXATION

Taxation for the year comprises current and deferred tax.

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 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.

HIRE PURCHASE AND LEASING COMMITMENTS

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 12 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

712,075

AMORTISATION

At 1 January 2025

710,739

Amortisation for year

1,335

At 31 December 2025

712,074

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1,336

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2025

5,827

318,472

70,557

Additions

-

19,705

-

At 31 December 2025

5,827

338,177

70,557

DEPRECIATION

At 1 January 2025

5,826

274,460

58,632

Charge for year

-

15,692

2,982

At 31 December 2025

5,826

290,152

61,614

NET BOOK VALUE

At 31 December 2025

1

48,025

8,943

At 31 December 2024

1

44,012

11,925

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

161,131

21,987

577,974

Additions

-

2,646

22,351

At 31 December 2025

161,131

24,633

600,325

DEPRECIATION

At 1 January 2025

108,154

17,219

464,291

Charge for year

19,362

1,853

39,889

At 31 December 2025

127,516

19,072

504,180

NET BOOK VALUE

At 31 December 2025

33,615

5,561

96,145

At 31 December 2024

52,977

4,768

113,683

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2025

1,296,293

Disposals

(1,296,293

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,296,293

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

213,473

187,194

Amounts owed by group undertakings

-

120,588

Other debtors

126,165

143,200

339,638

450,982

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

239,486

226,243

Taxation and social security

5,758

22,141

Other creditors

5,816

11,350

251,060

259,734

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

550,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

-

550,000

Other creditors represent a loan from Mahavir Trust, which is unsecured and bears interest at the rate of 4% per annum. The loan was repaid in October 2025.

10.

RESERVES

Retained

earnings

£

At 1 January 2025

1,283,671

Deficit for the year

(82,462

)

Dividends

(145,678

)

At 31 December 2025

1,055,531

11.	RELATED PARTY DISCLOSURES

As at 31 December 2025, the company owed £105 to the directors. As at 31 December 2024, the company was owed £88,573 by the directors.

12.

CONTROL

The company is controlled by the directors by virtue of their shareholdings.