Broomer Farm Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02048964 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BROOMER FARM INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Finnamore

Mrs D Finnamore

P J A Finnamore

Mrs H E Harries

Mrs K A Moss

Mrs E Grubb

REGISTERED OFFICE:

Oakwood Lock Lane

Birdham

Chichester

West Sussex

PO20 7AX

REGISTERED NUMBER:

02048964 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

1,358,170

1,317,848

Investments

5

621,111

Investment property

6

900,000

2,879,281

2,838,959

CURRENT ASSETS

Debtors

7

53,179

60,286

Cash at bank

17,318

13,274

70,497

73,560

CREDITORS

Amounts falling due within one year

8

1,793,049

1,873,748

NET CURRENT LIABILITIES

(1,722,552

)

(1,800,188

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,156,729

1,038,771

PROVISIONS FOR LIABILITIES

9

126,630

96,239

NET ASSETS

1,030,099

942,532

CAPITAL AND RESERVES

Called up share capital

100

Revaluation reserve

379,890

410,282

Retained earnings

650,109

532,150

1,030,099

942,532

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 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 23 October 2026 and were signed on its behalf by:

Mrs E Grubb - Director

1.	STATUTORY INFORMATION

Broomer Farm Investments Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the Company Information page.

The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Broomer Farm Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

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

Assets under construction are depreciated when they are brought into use.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairments.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 section 1A. Basic financial instruments are recognised at amortised cost using effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

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.

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Property

under

Plant and

construction

machinery

Totals

£

COST

At 1 April 2025

1,315,465

19,826

1,335,291

Additions

41,422

-

41,422

At 31 March 2026

1,356,887

19,826

1,376,713

DEPRECIATION

At 1 April 2025

-

17,443

Charge for year

-

1,100

At 31 March 2026

-

18,543

NET BOOK VALUE

At 31 March 2026

1,356,887

1,283

1,358,170

At 31 March 2025

1,315,465

2,383

1,317,848

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1 April 2025

and 31 March 2026

621,111

NET BOOK VALUE

At 31 March 2026

621,111

At 31 March 2025

621,111

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

900,000

NET BOOK VALUE

At 31 March 2026

900,000

At 31 March 2025

900,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2017

506,521

Cost

393,479

900,000

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

Cost

393,479

Investment property was valued on an open market basis on 31 March 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

1,883

4,061

Other debtors

51,296

56,225

53,179

60,286

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

11,744

20,355

Amounts owed to group undertakings

621,111

Taxation and social security

41,400

40,544

Other creditors

1,118,794

1,191,738

1,793,049

1,873,748

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

126,630

96,239

Deferred

tax

£

Balance at 1 April 2025

96,239

Provided during year

30,391

Balance at 31 March 2026

126,630