REGISTERED NUMBER: 09483917 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BROADOAKS COUNTRY HOUSE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D S Leathem

REGISTERED OFFICE:

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

REGISTERED NUMBER:

09483917 (England and Wales)

ACCOUNTANTS:

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

FIXED ASSETS

Intangible assets

4

606,667

686,667

Tangible assets

5

4,526,587

4,600,256

5,133,254

5,286,923

CURRENT ASSETS

Stocks

6

17,219

21,784

Debtors

7

140,289

140,019

Cash at bank and in hand

74,410

40,112

231,918

201,915

CREDITORS

Amounts falling due within one year

8

601,442

563,922

NET CURRENT LIABILITIES

(369,524

)

(362,007

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,763,730

4,924,916

CREDITORS

Amounts falling due after more than one year

9

3,898,047

3,723,047

NET ASSETS

865,683

1,201,869

CAPITAL AND RESERVES

Called up share capital

5,992

5,992

Revaluation reserve

10

1,570,283

1,570,283

Capital redemption reserve

74,572

74,572

Retained earnings

(785,164

)

(448,978

)

SHAREHOLDERS' FUNDS

865,683

1,201,869

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 September 2026 and were signed by:

D S Leathem - Director

1.	STATUTORY INFORMATION

Broadoaks Country House Ltd 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 as modified by the revaluation of certain assets.

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

Significant judgements and estimates

No significant judgements have had to be made by management in preparing these financial statements.

Income recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. All turnover arose wholly within the United Kingdom. Income in respect of accommodation is recognised overnight during each night the customer stays, whilst other sales, including venue hire, restaurant and bar revenue, are recognised on the day of the service.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Stocks

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

Financial instruments

The company only enters in to basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans form banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

Financial assets and liabilities are offset and measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 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.

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.

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.

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid, the company has no further payment obligations.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2025 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

800,000

AMORTISATION

At 1 April 2025

113,333

Amortisation for year

80,000

At 31 March 2026

193,333

NET BOOK VALUE

At 31 March 2026

606,667

At 31 March 2025

686,667

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 April 2025

4,300,000

149,992

244,411

26,779

4,721,182

Additions

-

-

33,381

6,555

39,936

At 31 March 2026

4,300,000

149,992

277,792

33,334

4,761,118

DEPRECIATION

At 1 April 2025

-

53,122

60,239

7,565

120,926

Charge for year

-

37,498

64,996

11,111

113,605

At 31 March 2026

-

90,620

125,235

18,676

234,531

NET BOOK VALUE

At 31 March 2026

4,300,000

59,372

152,557

14,658

4,526,587

At 31 March 2025

4,300,000

96,870

184,172

19,214

4,600,256

Cost or valuation at 31 March 2026 is represented by:

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

Valuation in 2023

1,570,283

-

-

-

1,570,283

Cost

2,729,717

149,992

277,792

33,334

3,190,835

4,300,000

149,992

277,792

33,334

4,761,118

6.

STOCKS

31.3.26

31.3.25

£

£

Stocks

17,219

21,784

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

-

800

VAT

67,839

62,422

Prepayments

72,450

76,797

140,289

140,019

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

119,966

134,661

Other creditors

2,823

5,567

Customer deposits

471,835

415,031

Accruals and deferred income

6,818

8,663

601,442

563,922

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed to group undertakings

3,898,047

3,723,047

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

1,570,283