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REGISTERED NUMBER: 02828327 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

BRIGHTON FIRE ALARMS LIMITED

BRIGHTON FIRE ALARMS LIMITED (REGISTERED NUMBER: 02828327)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRIGHTON FIRE ALARMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: R Daughtrey
Ms E E Daughtrey
B W Richards
K D Tilling





REGISTERED OFFICE: The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ





REGISTERED NUMBER: 02828327 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

BRIGHTON FIRE ALARMS LIMITED (REGISTERED NUMBER: 02828327)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 11,641 10,765
Investment property 4 305,000 305,000
316,641 315,765

CURRENT ASSETS
Stocks 5 87,238 88,000
Debtors 6 259,256 242,730
Cash at bank and in hand 788,585 923,275
1,135,079 1,254,005
CREDITORS
Amounts falling due within one year 7 800,058 825,188
NET CURRENT ASSETS 335,021 428,817
TOTAL ASSETS LESS CURRENT
LIABILITIES

651,662

744,582

PROVISIONS FOR LIABILITIES 5,440 5,117
NET ASSETS 646,222 739,465

CAPITAL AND RESERVES
Called up share capital 624 624
Capital redemption reserve 500 500
Retained earnings 645,098 738,341
SHAREHOLDERS' FUNDS 646,222 739,465

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

BRIGHTON FIRE ALARMS LIMITED (REGISTERED NUMBER: 02828327)

BALANCE SHEET - continued
30 JUNE 2023


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 2 October 2023 and were signed on its behalf by:




B W Richards - Director Ms E E Daughtrey - Director




K D Tilling - Director R Daughtrey - Director


BRIGHTON FIRE ALARMS LIMITED (REGISTERED NUMBER: 02828327)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. 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 represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Turnover also represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

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 cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2022 - 40 ) .

BRIGHTON FIRE ALARMS LIMITED (REGISTERED NUMBER: 02828327)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

3. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 3,886 1,740 10,048 28,285 43,959
Additions 1,700 293 - 6,856 8,849
Disposals (2,522 ) (770 ) - (13,308 ) (16,600 )
At 30 June 2023 3,064 1,263 10,048 21,833 36,208
DEPRECIATION
At 1 July 2022 3,010 1,389 8,260 20,535 33,194
Charge for year 640 263 447 2,962 4,312
Eliminated on disposal (2,522 ) (770 ) - (9,647 ) (12,939 )
At 30 June 2023 1,128 882 8,707 13,850 24,567
NET BOOK VALUE
At 30 June 2023 1,936 381 1,341 7,983 11,641
At 30 June 2022 876 351 1,788 7,750 10,765

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2022
and 30 June 2023 305,000
NET BOOK VALUE
At 30 June 2023 305,000
At 30 June 2022 305,000

The investment property has been valued in the balance sheet at its open market valuation of £305,000. This valuation has been made by the directors.

5. STOCKS
2023 2022
£    £   
Stocks 87,238 88,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 204,292 189,050
Prepayments 54,964 53,680
259,256 242,730

BRIGHTON FIRE ALARMS LIMITED (REGISTERED NUMBER: 02828327)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 140,746 171,604
Tax 52,570 44,620
Social security and other taxes 28,609 27,894
VAT 91,099 86,321
Other creditors 1,721 1,306
Directors' loan accounts 796 40,796
Accrued expenses 484,517 452,647
800,058 825,188

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mr B Richards maintained his loan to the company. As at 30 June 2023, the company owed him £398, (2022: £398). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

During the year, Mr K Tilling maintained his loan to the company. As at 30 June 2023, the company owed him £398, (2022: £398). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

During the year, Mr R Daughtrey loan was repaid by the company. As at 30 June 2023, he owed the company £nil, (2022:£39,999). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

As there is no majority shareholder the company is controlled by the Board.