BROOM HOUSE INVESTMENTS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Wheawill & Sudworth Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. BROOM HOUSE INVESTMENTS LIMITED · parent
   1. Rarter Limited 100% · England and Wales · engaged in excise dutysuspended storage of goods
   2. New Wave (Scotland) Limited 100% · Scotland · providing a direct distribution platform within Scotland

Significant events

• “New Wave (Scotland) Limited will become a nontrading entity, with Scottish operations delivered through a Scotland depot within the parent company.”
• “Rarter Limited results in 2024/25 improved by £130k compared with 2023/24.”
• “The Extended Producer Responsibility (EPR) scheme has introduced uncertainty due to delays in setting definitive rates and the introduction of levics applied to compliant producers.”
• “The forthcoming Deposit Return Scheme (DRS), presently expected to commence in October 2027, poses further operational and commercial risk.”
• “Barclays Bank plc has provided certain facilities in the sum of £92,838 (2024: £351,000). These are subject to a debenture in favour of the bank.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +12.3%

  £30,915,252 → £34,714,996

• Cash

  -28.5%

  £2,205,979 → £1,576,233

  lowest in 3 filed years

• Net assets

  -1.9%

  £6,384,815 → £6,262,219

• Employees

  -9.4%

  85 → 77

• Operating profit

  -116.6%

  £32,214 → -£5,348

• Profit before tax

  -85.7%

  £54,725 → £7,828

• Wages

  +7.4%

  £3,332,501 → £3,580,381

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers