Liverpool’s parent company Kop Holdings revealed a loss before tax of £54.9million for the year ending 31st July, 2009.
Several rival clubs have been linked with Gerrard and Torres in recent months.
“There is absolutely no reason to sell either Torres or Gerrard” said Broughton.
“I don’t want to sell either of them. Rafa does not want to sell either of them, the club is not looking to sell them.
“We don’t need to do it to pay off any debt.
“Torres is one of the great players and every club would love to have him. We have got him and there is no intention of selling him.”