REGISTERED NUMBER: 01379882 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BROUGHTONS OF LEICESTER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr RG Broughton

Mrs EL Allcock

Mr JC Allcock

SECRETARY:

Mrs EL Allcock

REGISTERED OFFICE:

The Old Cinema

69 Cropston Road

Anstey

Leicester

Leicestershire

LE7 7BP

REGISTERED NUMBER:

01379882 (England and Wales)

FIXED ASSETS

Intangible assets

4

1,944

2,417

Tangible assets

5

103,991

143,175

105,935

145,592

CURRENT ASSETS

Stocks

523,451

546,485

Debtors

6

116,189

68,217

Cash at bank and in hand

330,189

190,930

969,829

805,632

CREDITORS

Amounts falling due within one year

7

480,979

400,648

NET CURRENT ASSETS

488,850

404,984

TOTAL ASSETS LESS CURRENT LIABILITIES

594,785

550,576

PROVISIONS FOR LIABILITIES

8

25,998

37,130

NET ASSETS

568,787

513,446

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

567,787

512,446

SHAREHOLDERS' FUNDS

568,787

513,446

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 26 June 2026 and were signed on its behalf by:

Mrs EL Allcock - Director

1.	STATUTORY INFORMATION

Broughtons of Leicester 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Turnover is recognised at the point goods are dispatched.

The turnover and profit before taxation are attributable to the one principal activity of the company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over the period of lease

Fixtures and fittings

-

20% on cost and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost and 30% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

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.

Creditors

Short term trade 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

7,250

Additions

2,500

At 31 January 2026

9,750

AMORTISATION

At 1 February 2025

4,833

Charge for year

2,973

At 31 January 2026

7,806

NET BOOK VALUE

At 31 January 2026

1,944

At 31 January 2025

2,417

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

144,052

253,157

58,015

94,385

549,609

Additions

-

3,306

-

8,055

11,361

At 31 January 2026

144,052

256,463

58,015

102,440

560,970

DEPRECIATION

At 1 February 2025

123,800

193,649

11,233

77,752

406,434

Charge for year

20,252

11,807

11,695

6,791

50,545

At 31 January 2026

144,052

205,456

22,928

84,543

456,979

NET BOOK VALUE

At 31 January 2026

-

51,007

35,087

17,897

103,991

At 31 January 2025

20,252

59,508

46,782

16,633

143,175

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,024

14,447

Amounts owed by group undertakings

4,635

4,635

Other debtors

102,530

49,135

116,189

68,217

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Payments on account

132,602

113,691

Trade creditors

168,552

156,058

Taxation and social security

147,161

99,778

Other creditors

32,664

31,121

480,979

400,648

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred taxation

25,998

37,130

Deferred

tax

£

Balance at 1 February 2025

37,130

Movement for year

(11,132

)

Balance at 31 January 2026

25,998

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.