REGISTERED NUMBER: 04967010 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2024 TO 30 SEPTEMBER 2025

FOR

BROUGHTON CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Samuel

J Samuel

SECRETARY:

E Samuel

REGISTERED OFFICE:

260 Claremont Road

Hextable

Swanley

Kent

BR8 7QU

REGISTERED NUMBER:

04967010 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

-

1,015

CURRENT ASSETS

Debtors

5

175

7,303

Cash at bank and in hand

29,035

24,794

29,210

32,097

CREDITORS

Amounts falling due within one year

6

29,110

16,469

NET CURRENT ASSETS

100

15,628

TOTAL ASSETS LESS CURRENT LIABILITIES

100

16,643

PROVISIONS FOR LIABILITIES

-

254

NET ASSETS

100

16,389

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

-

16,289

SHAREHOLDERS' FUNDS

100

16,389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 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 4 December 2025 and were signed on its behalf by:

E Samuel - Director

1.	STATUTORY INFORMATION

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

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.

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 reducing balance

Fixtures and fittings

-

25% on reducing balance

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

14,075

1,260

15,335

Disposals

(14,075

)

(1,260

)

(15,335

)

At 30 September 2025

-

-

-

DEPRECIATION

At 1 April 2024

13,514

806

14,320

Charge for period

210

170

380

Eliminated on disposal

(13,724

)

(976

)

(14,700

)

At 30 September 2025

-

-

-

NET BOOK VALUE

At 30 September 2025

-

-

-

At 31 March 2024

561

454

1,015

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

7,000

Other debtors

175

303

175

7,303

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

871

Taxation and social security

544

4,926

Other creditors

28,566

10,672

29,110

16,469

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

52

Ordinary

£1

52

52

16

A Ordinary

£1

16

16

16

B Ordinary

£1

16

16

16

C Ordinary

£1

16

16

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

16,289

Profit for the period

2,015

Dividends

(18,304

)

At 30 September 2025

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed the directors £27,326 (2024: £9,472).

During the period dividends of £18,304 were voted (2024:£2,000).

10.	ULTIMATE CONTROLLING PARTY