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REGISTERED NUMBER: 05926056 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

English's of Brighton Limited

English's of Brighton Limited (Registered number: 05926056)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

English's of Brighton Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: S Leigh-Jones





SECRETARY: Mrs D E Leigh-Jones





REGISTERED OFFICE: First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU





BUSINESS ADDRESS: 29-31 East Street
Brighton
East Sussex
BN1 1HL





REGISTERED NUMBER: 05926056 (England and Wales)





ACCOUNTANTS: Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU

English's of Brighton Limited (Registered number: 05926056)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 62,178 72,271

CURRENT ASSETS
Stocks 24,003 30,763
Debtors 5 435,098 405,495
Cash at bank and in hand 1,611 59,533
460,712 495,791
CREDITORS
Amounts falling due within one year 6 299,023 405,046
NET CURRENT ASSETS 161,689 90,745
TOTAL ASSETS LESS CURRENT
LIABILITIES

223,867

163,016

CREDITORS
Amounts falling due after more than one
year

7

(148,685

)

(29,079

)

PROVISIONS FOR LIABILITIES (11,651 ) (13,533 )
NET ASSETS 63,531 120,404

CAPITAL & RESERVES
Called up share capital 9 11 11
Retained earnings 63,520 120,393
SHAREHOLDERS' FUNDS 63,531 120,404

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 November 2023 and were signed by:



S Leigh-Jones - Director


English's of Brighton Limited (Registered number: 05926056)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

English's of Brighton 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 represents restaurant takings which are recognised when paid, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & fittings - 10% on reducing balance
Office equipment - 33% on cost

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

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2022 - 32 ) .

English's of Brighton Limited (Registered number: 05926056)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Fixtures Office
& fittings equipment Totals
£    £    £   
COST
At 1 October 2022 253,752 58,656 312,408
Additions 225 - 225
At 30 September 2023 253,977 58,656 312,633
DEPRECIATION
At 1 October 2022 193,100 47,037 240,137
Charge for year 6,093 4,225 10,318
At 30 September 2023 199,193 51,262 250,455
NET BOOK VALUE
At 30 September 2023 54,784 7,394 62,178
At 30 September 2022 60,652 11,619 72,271

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 22,507 9,072
Amounts owed by group undertakings 361,742 394,357
Other debtors 48,966 -
Prepayments & accrued income 1,883 2,066
435,098 405,495

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans & overdrafts 73,325 152,967
Trade creditors 46,452 53,037
Tax - 4,466
Social security & other taxes 88,869 98,538
Other creditors 47,603 54,866
Directors' current accounts 781 297
Accrued expenses 41,993 40,875
299,023 405,046

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 60,265 10,058
Bank loans - 2-5 years 88,420 19,021
148,685 29,079

English's of Brighton Limited (Registered number: 05926056)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 17,824 143,157
Bank loans 204,186 38,889
222,010 182,046

The bank loan and overdraft are secured by way of a fixed and floating charge over all of the assets of the company and its parent, English's Oyster Bar Limited.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1
10 Ordinary B £1 10 10
11 11

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
S Leigh-Jones
Balance outstanding at start of year (297 ) (977 )
Amounts advanced 23,516 51,680
Amounts repaid (24,000 ) (51,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (781 ) (297 )

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Leigh-Jones.

The company's parent is English's Oyster Bar Limited.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
English's of Brighton Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of English's of Brighton Limited for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of English's of Brighton Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of English's of Brighton Limited and state those matters that we have agreed to state to the director of English's of Brighton Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than English's of Brighton Limited and its director for our work or for this report.

It is your duty to ensure that English's of Brighton Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of English's of Brighton Limited. You consider that English's of Brighton Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of English's of Brighton Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU


14 November 2023