Company Registration No. 08024471 (England and Wales)
Broadland Towbar & Trailer Centre Ltd
Unaudited accounts
for the year ended 30 April 2026
Broadland Towbar & Trailer Centre Ltd
Unaudited accounts
Contents
Broadland Towbar & Trailer Centre Ltd
Company Information
for the year ended 30 April 2026
Directors
Wayne Henry Scotton
Julie Christine Scotton
Company Number
08024471 (England and Wales)
Registered Office
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Broadland Towbar & Trailer Centre Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
37,737
7,794
Cash at bank and in hand
207,339
230,471
Creditors: amounts falling due within one year
(58,834)
(82,328)
Net current assets
275,576
274,479
Total assets less current liabilities
313,313
282,273
Provisions for liabilities
Other provisions
(7,269)
354
Net assets
306,044
282,627
Called up share capital
100
100
Profit and loss account
305,944
282,527
Shareholders' funds
306,044
282,627
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by
Julie Christine Scotton
Director
Company Registration No. 08024471
Broadland Towbar & Trailer Centre Ltd
Notes to the Accounts
for the year ended 30 April 2026
Broadland Towbar & Trailer Centre Ltd is a private company, limited by shares, registered in England and Wales, registration number 08024471. The registered office is JHW Azoth Ltd, 13 The Close, Norwich, Norfolk, NR1 4DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Broadland Towbar & Trailer Centre Ltd
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2025
31,389
14,490
3,955
8,678
58,512
Additions
-
33,246
-
-
33,246
At 30 April 2026
31,389
47,736
3,955
8,678
91,758
At 1 May 2025
28,454
11,198
3,393
7,673
50,718
Charge for the year
734
1,884
141
544
3,303
At 30 April 2026
29,188
13,082
3,534
8,217
54,021
At 30 April 2026
2,201
34,654
421
461
37,737
At 30 April 2025
2,935
3,292
562
1,005
7,794
Amounts falling due within one year
Trade debtors
6,591
11,894
Other debtors
55,480
62,942
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
24,011
20,561
Taxes and social security
7,848
16,888
Loans from directors
21,759
23,827
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
Broadland Agriculture Limited
Included in other debtors is a loan from Broadland Towbar & Trailer Centre Ltd to Broadland Agriculture Ltd amounting to £57,395 (2024: £48,895). Broadland Agriculture Ltd is a company that is under the same ownership and control as Broadland Towbar & Trailer Centre Ltd.
Broadland Towbar & Trailer Centre Ltd
Notes to the Accounts
for the year ended 30 April 2026
9
Average number of employees
During the year the average number of employees was 3 (2025: 3).