ACCOUNTS - Final Accounts preparation

Registered number: 14230031

BROADWAY ADVISORS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

BROADWAY ADVISORS LTD

CONTENTS

	Page
Accountants' report	1
Balance sheet	2 - 3
Notes to the financial statements	4 - 7

BROADWAY ADVISORS LTD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BROADWAY ADVISORS LTD
FOR THE YEAR ENDED 31 JULY 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Broadway Advisors Ltd for the year ended 31 July 2026 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the board of directors of Broadway Advisors Ltd, as a body, in accordance with the terms of our engagement letter dated 24 March 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Broadway Advisors Ltd and state those matters that we have agreed to state to the board of directors of Broadway Advisors Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Broadway Advisors Ltd and its board of directors, as a body, for our work or for this report.

It is your duty to ensure that Broadway Advisors Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Broadway Advisors Ltd. You consider that Broadway Advisors Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Broadway Advisors Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

22 October 2026

Page 1

BROADWAY ADVISORS LTD

REGISTERED NUMBER: 14230031

BALANCE SHEET

AS AT 31 JULY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets			1,137		452
			1,137		452
Current assets
Debtors: amounts falling due within one year	5	1,472		2,521
Cash at bank and in hand		468		13,272
		1,940		15,793
Creditors: amounts falling due within one year	6	(7,968)		(7,022)
Net current (liabilities)/assets			(6,028)		8,771
Total assets less current liabilities			(4,891)		9,223

Net (liabilities)/assets			(4,891)		9,223

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(4,991)	9,123
		(4,891)	9,223

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

Page 2

BROADWAY ADVISORS LTD

REGISTERED NUMBER: 14230031

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2026

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 September 2026.

A D Smith

Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

BROADWAY ADVISORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

1.	General information

The company is a United Kingdom company limited by shares. It is incorporated and domiciled in England and Wales. The registered office is 7 The Close, Norwich, NR13 4DJ.

The company's principal activity is the provision of consultancy services. The principal place of business is Latimer, Buckinghamshire.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The directors have considered a period of twelve months from the date of approval of the financial statements. The directors consider that projected income together with current cash reserves will be adequate for the company's needs. The business is able to rely upon the continued support of the directors and, as such, they believe that the financial statements should be prepared on a going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

BROADWAY ADVISORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

33%

straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Financial instruments

Page 5

BROADWAY ADVISORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

2.Accounting policies (continued)

2.10

Financial instruments (continued)

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

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.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 August 2025	678
	Additions	1,367
	At 31 July 2026	2,045
	Depreciation
	At 1 August 2025	226
	Charge for the year on owned assets	682
	At 31 July 2026	908
	Net book value
	At 31 July 2026	1,137
	At 31 July 2025	452

Page 6

BROADWAY ADVISORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

Debtors

					2026	2025
					£	£


Trade debtors	420	2,200
Other debtors	912	-
Prepayments and accrued income	140	321
	1,472	2,521

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other taxation and social security	-	912
Other creditors	5,819	4,175
Accruals and deferred income	2,149	1,935
	7,968	7,022

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

70 'A' ordinary shares of £1.00 each	70	70
20 'B' ordinary shares of £1.00 each	20	20
10 'C' ordinary shares of £1.00 each	10	10

	100	100

8.	Related party transactions
	As at 31 July 2026 the company owed the directors £5,819 (2025: £4,175).

Page 7