Broughton Living Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: 13847766

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		432,885		500,885

			432,885		500,885
CURRENT ASSETS
Debtors		34,476		27,080
Cash at bank and in hand		7,400		7,565

		41,876		34,645
Creditors: Amounts Falling Due Within One Year		(156,864 )		(156,992 )

NET CURRENT ASSETS (LIABILITIES)			(114,988 )		(122,347 )

TOTAL ASSETS LESS CURRENT LIABILITIES			317,897		378,538

Creditors: Amounts Falling Due After More Than One Year			(625,277 )		(625,277 )

NET LIABILITIES			(307,380 )		(246,739 )

CAPITAL AND RESERVES
Called up share capital	5		3		3
Fair value reserve	6		(130,865 )		(75,785 )
Profit and Loss Account			(176,518 )		(170,957 )

SHAREHOLDERS' FUNDS			(307,380)		(246,739)

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Page 2

Broughton Living Ltd

Abridged Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Miss Sophie Durkin

Director

27th October 2026

The notes on page 3 form part of these financial statements.

1. General Information

Broughton Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13847766 . The registered office is 9 Beckenham Avenue, Liverpool, L18 1JH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the letting of investment property

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Investment Property

	2026
	£
Fair Value
As at 1 February 2025	500,885
Revaluations	(68,000)

As at 31 January 2026	432,885

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

6. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 February 2025	(75,785 )	(170,957 )
Loss for the year and total comprehensive income	-	(60,641 )

Movements in fair value reserve	(55,080)	-
Transfer to/from Fair value reserve	-	55,080

As at 31 January 2026	(130,865 )	(176,518 )

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