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REGISTERED NUMBER: 02292146 (England and Wales)









Financial Statements

for the Year Ended 31 January 2026

for

Broad Oak Finance Limited
Broad Oak Finance Limited (Registered number: 02292146)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Broad Oak Finance Limited

Company Information
for the Year Ended 31 January 2026







DIRECTORS: M Gershon
S Newton





REGISTERED OFFICE: c/o Parker Cavendish, Suite 301
Stanmore Business and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW





REGISTERED NUMBER: 02292146 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW
1
Broad Oak Finance Limited (Registered number: 02292146)

Statement of Financial Position
31 January 2026

2026 2025
as restated
Notes £    £   
CURRENT ASSETS
Debtors 4 685,435 420,815
Cash at bank 91,174 361,698
776,609 782,513
CREDITORS
Amounts falling due within one year 5 (17,157 ) (16,439 )
NET CURRENT ASSETS 759,452 766,074
TOTAL ASSETS LESS CURRENT
LIABILITIES
759,452
766,074

CREDITORS
Amounts falling due after more than one
year
6
(500,000
)
(500,000
)
NET ASSETS 259,452 266,074

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 258,452 265,074
SHAREHOLDERS' FUNDS 259,452 266,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:





M Gershon - Director


The notes form part of these financial statements

2
Broad Oak Finance Limited (Registered number: 02292146)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

Broad Oak Finance 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.

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

Income is recognised when the service is provided.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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
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 2 (2025 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
as restated
£    £   
Trade debtors 139,998 155,474
Other debtors 545,437 265,341
685,435 420,815

3 continued...
Broad Oak Finance Limited (Registered number: 02292146)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
as restated
£    £   
Taxation and social security 3,197 2,479
Other creditors 13,960 13,960
17,157 16,439

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2026 2025
as restated
£    £   
Other creditors 500,000 500,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 500,000 500,000

7. SECURED DEBTS

The following secured debts are included within creditors:

2026 2025
as restated
£    £   
Other loans 500,000 500,000

The loans are secured by way of fixed and floating charges over the undertaking and all property assets present and future including uncalled capital.

8. RELATED PARTY DISCLOSURES

Included within other debtors due within one year is an amount due from related party Misuma Limited of £540,000 (2025: £260,000) on which interest received amounted to £15,000 (2025: £10,583). This amount has been provided unsecured and is repayable on demand.

Included within other debtors due within one year is an amount due from shareholder Watchtower Finance Limited of £5,437 (2025: £5,341). This amount has been provided unsecured, interest free and is repayable on demand.

Included within other creditors due within one year are amounts due to the shareholders R Miller and M Miller of £2,500 (2025: £2,500) and £7,500 (2025: £7,500) respectively. These amounts have been provided unsecured, interest free and are repayable on demand.

Included within creditors due after more than one year is an aggregate amount due to R Miller and M Miller of £500,000 (2025: £500,000). Interest of £35,734 (2025: £39,044) has been charged on the loans at interest rates of 2.5% fixed and 4% above the Bank of England base rate.

4