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Registered Number: 03648143
England and Wales
Abridged Accounts
for the year ended 31 March 2025
for
BROUGHTON & CO. LIMITED

Broughton & Co. Limited Contents Page For the year ended 31 March 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Broughton & Co. Limited Accountants' Report For the year ended 31 March 2025
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Broughton & Co. Limted 9 Second Avenue Worthing West Sussex BN14 9NX 06 November 2025 1

Registered Number: 03648143 Broughton & Co. Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 8,541 |  | 7,759
|  | 8,541 |  | 7,759
Current assets |  |  |
Debtors |  | 62,966 |  | 55,148
Cash at bank and in hand |  | 424,347 |  | 374,406
|  | 487,313 |  | 429,554
Creditors: amount falling due within one year |  | (60,804) |  | (53,197)
Net current assets |  | 426,509 |  | 376,357
Total assets less current liabilities |  | 435,050 |  | 384,116
Provisions for liabilities |  | (2,135) |  | (1,940)
Net assets |  | 432,915 |  | 382,176
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 432,815 |  | 382,076
Shareholders' funds |  | 432,915 |  | 382,176
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 06 November 2025 and were signed by:
------------------------------- Steven Broughton Director
2

Broughton & Co. Limited Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information Broughton & Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 03648143, registration address 9 Second Avenue, Worthing, West Sussex, BN14 9NX. The trading address of the company is 3 Sherman Walk, Greenwich, London, SE10 0YJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 6 (2024 : 6).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2024 | 106,800 |  | 106,800
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 106,800 |  | 106,800
Amortisation
At 01 April 2024 | 106,800 |  | 106,800
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2025 | 106,800 |  | 106,800
Net book values
At 31 March 2025 | - |  | -
At 31 March 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 April 2024 | 39,831 |  | 39,831
Additions | 3,629 |  | 3,629
Disposals | - |  | -
At 31 March 2025 | 43,460 |  | 43,460
Depreciation
At 01 April 2024 | 32,072 |  | 32,072
Charge for year | 2,847 |  | 2,847
On disposals | - |  | -
At 31 March 2025 | 34,919 |  | 34,919
Net book values
Closing balance as at 31 March 2025 | 8,541 |  | 8,541
Opening balance as at 01 April 2024 | 7,759 |  | 7,759
3