BROOMFIELD WIND LTD

BROOMFIELD WIND LTD - Company Information

2022-06-012023-05-312023-05-31false08538407BROOMFIELD WIND LTD2023-07-26iso4217:GBPxbrli:pure085384072022-06-01085384072023-05-31085384072022-06-012023-05-31085384072021-06-01085384072022-05-31085384072021-06-012022-05-3108538407bus:SmallEntities2022-06-012023-05-3108538407bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3108538407bus:FullAccounts2022-06-012023-05-3108538407bus:PrivateLimitedCompanyLtd2022-06-012023-05-3108538407core:WithinOneYear2023-05-3108538407core:AfterOneYear2023-05-3108538407core:WithinOneYear2022-05-3108538407core:AfterOneYear2022-05-3108538407core:ShareCapital2023-05-3108538407core:SharePremium2023-05-3108538407core:RevaluationReserve2023-05-3108538407core:OtherReservesSubtotal2023-05-3108538407core:RetainedEarningsAccumulatedLosses2023-05-3108538407core:ShareCapital2022-05-3108538407core:SharePremium2022-05-3108538407core:RevaluationReserve2022-05-3108538407core:OtherReservesSubtotal2022-05-3108538407core:RetainedEarningsAccumulatedLosses2022-05-3108538407core:LandBuildings2023-05-3108538407core:PlantMachinery2023-05-3108538407core:Vehicles2023-05-3108538407core:FurnitureFittings2023-05-3108538407core:OfficeEquipment2023-05-3108538407core:NetGoodwill2023-05-3108538407core:IntangibleAssetsOtherThanGoodwill2023-05-3108538407core:ListedExchangeTraded2023-05-3108538407core:UnlistedNon-exchangeTraded2023-05-3108538407core:LandBuildings2022-05-3108538407core:PlantMachinery2022-05-3108538407core:Vehicles2022-05-3108538407core:FurnitureFittings2022-05-3108538407core:OfficeEquipment2022-05-3108538407core:NetGoodwill2022-05-3108538407core:IntangibleAssetsOtherThanGoodwill2022-05-3108538407core:ListedExchangeTraded2022-05-3108538407core:UnlistedNon-exchangeTraded2022-05-3108538407core:LandBuildings2022-06-012023-05-3108538407core:PlantMachinery2022-06-012023-05-3108538407core:Vehicles2022-06-012023-05-3108538407core:FurnitureFittings2022-06-012023-05-3108538407core:OfficeEquipment2022-06-012023-05-3108538407core:NetGoodwill2022-06-012023-05-3108538407core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108538407core:ListedExchangeTraded2022-06-012023-05-3108538407core:UnlistedNon-exchangeTraded2022-06-012023-05-3108538407core:MoreThanFiveYears2022-06-012023-05-3108538407core:Non-currentFinancialInstruments2023-05-3108538407core:Non-currentFinancialInstruments2022-05-3108538407dpl:CostSales2022-06-012023-05-3108538407dpl:DistributionCosts2022-06-012023-05-3108538407core:LandBuildings2022-06-012023-05-3108538407core:PlantMachinery2022-06-012023-05-3108538407core:Vehicles2022-06-012023-05-3108538407core:FurnitureFittings2022-06-012023-05-3108538407core:OfficeEquipment2022-06-012023-05-3108538407dpl:AdministrativeExpenses2022-06-012023-05-3108538407core:NetGoodwill2022-06-012023-05-3108538407core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108538407dpl:GroupUndertakings2022-06-012023-05-3108538407dpl:ParticipatingInterests2022-06-012023-05-3108538407dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3108538407core:ListedExchangeTraded2022-06-012023-05-3108538407dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3108538407core:UnlistedNon-exchangeTraded2022-06-012023-05-3108538407dpl:CostSales2021-06-012022-05-3108538407dpl:DistributionCosts2021-06-012022-05-3108538407core:LandBuildings2021-06-012022-05-3108538407core:PlantMachinery2021-06-012022-05-3108538407core:Vehicles2021-06-012022-05-3108538407core:FurnitureFittings2021-06-012022-05-3108538407core:OfficeEquipment2021-06-012022-05-3108538407dpl:AdministrativeExpenses2021-06-012022-05-3108538407core:NetGoodwill2021-06-012022-05-3108538407core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3108538407dpl:GroupUndertakings2021-06-012022-05-3108538407dpl:ParticipatingInterests2021-06-012022-05-3108538407dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3108538407core:ListedExchangeTraded2021-06-012022-05-3108538407dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3108538407core:UnlistedNon-exchangeTraded2021-06-012022-05-3108538407core:NetGoodwill2023-05-3108538407core:IntangibleAssetsOtherThanGoodwill2023-05-3108538407core:LandBuildings2023-05-3108538407core:PlantMachinery2023-05-3108538407core:Vehicles2023-05-3108538407core:FurnitureFittings2023-05-3108538407core:OfficeEquipment2023-05-3108538407core:AfterOneYear2023-05-3108538407core:WithinOneYear2023-05-3108538407core:ListedExchangeTraded2023-05-3108538407core:UnlistedNon-exchangeTraded2023-05-3108538407core:ShareCapital2023-05-3108538407core:SharePremium2023-05-3108538407core:RevaluationReserve2023-05-3108538407core:OtherReservesSubtotal2023-05-3108538407core:RetainedEarningsAccumulatedLosses2023-05-3108538407core:NetGoodwill2022-05-3108538407core:IntangibleAssetsOtherThanGoodwill2022-05-3108538407core:LandBuildings2022-05-3108538407core:PlantMachinery2022-05-3108538407core:Vehicles2022-05-3108538407core:FurnitureFittings2022-05-3108538407core:OfficeEquipment2022-05-3108538407core:AfterOneYear2022-05-3108538407core:WithinOneYear2022-05-3108538407core:ListedExchange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BROOMFIELD WIND LTD

Registered Number
08538407
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

BROOMFIELD WIND LTD

Company Information
for the year from 1 June 2022 to 31 May 2023


Director	HENSHER, Alexander William


Registered Address	3 Spencer Road
	Poole
	BH13 7ET


Registered Number	08538407 (England and Wales)

BROOMFIELD WIND LTD

Balance Sheet as at
31 May 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	6		1,068,091		1,124,306
			1,068,091		1,124,306
Current assets
Cash at bank and on hand		119,168		580,339
		119,168		580,339
Creditors amounts falling due within one year	9	(95,138)		(206,740)
Net current assets (liabilities)			24,030		373,599
Total assets less current liabilities			1,092,121		1,497,905
Creditors amounts falling due after one year	10		-		(518,025)
Net assets			1,092,121		979,880
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,092,021		979,780
Shareholders' funds			1,092,121		979,880

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 26 July 2023, and are signed on its behalf by:

HENSHER, Alexander William
Director
Registered Company No. 08538407

BROOMFIELD WIND LTD

Notes to the Financial Statements
for the year ended 31 May 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The principal activity of the Company continued to be that of the production of electricity from renewable sources (wind farm).

4.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	5

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

5.	Employee information


		2023		2022
	Average number of employees during the year	0		0

6.	Property, plant and equipment

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 June 22	1,778,698	1,778,698
At 31 May 23	1,778,698	1,778,698
Depreciation and impairment
At 01 June 22	654,392	654,392
Charge for year	56,215	56,215
At 31 May 23	710,607	710,607
Net book value
At 31 May 23	1,068,091	1,068,091
At 31 May 22	1,124,306	1,124,306

7.	Description of nature of transactions and balances with related parties
	During the year the Company has repaid loans from two Companies with the same Director and majority shareholder, as follows: Energy G Ltd (2022: £110,000) Energy L Ltd (2022: £297,065) Both loans were interest-free, and repayable on demand. In addition, the Company repaid interest-free loans owed to other shareholders of the Company, who are members of the Directors' family. (2022: £110,960)

8.	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

9.	Creditors within one year

	2023	2022
	£	£
Taxation and social security	94,288	78,803
Other creditors	-	127,087
Accrued liabilities and deferred income	850	850
Total	95,138	206,740


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

10.	Creditors after one year

	2023	2022
	£	£
Trade creditors / trade payables	-	408,025
Bank borrowings and overdrafts	-	110,000
Total	-	518,025