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REGISTERED NUMBER: 04713776 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

PEMBERTONS (BRIGHTON) LIMITED

PEMBERTONS (BRIGHTON) LIMITED (REGISTERED NUMBER: 04713776)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


PEMBERTONS (BRIGHTON) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Mrs K Pemberton





SECRETARY: C M G Pemberton





REGISTERED OFFICE: C/O Brennan Herriott & Co
1 Blatchington Road
Hove
East Sussex
BN3 3YP





REGISTERED NUMBER: 04713776 (England and Wales)





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

PEMBERTONS (BRIGHTON) LIMITED (REGISTERED NUMBER: 04713776)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,484 2,452
3,484 2,452

CURRENT ASSETS
Debtors 6 3,736 -
Cash at bank and in hand 780,237 774,935
783,973 774,935
CREDITORS
Amounts falling due within one year 7 264,569 296,250
NET CURRENT ASSETS 519,404 478,685
TOTAL ASSETS LESS CURRENT
LIABILITIES

522,888

481,137

PROVISIONS FOR LIABILITIES 871 466
NET ASSETS 522,017 480,671

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 521,917 480,571
522,017 480,671

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 9 August 2024 and were signed by:





Mrs K Pemberton - Director


PEMBERTONS (BRIGHTON) LIMITED (REGISTERED NUMBER: 04713776)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Pembertons (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.

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.

The director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover
Turnover is measured at the fair value of the consideration recieved or receivable excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, was amortised
evenly over its estimated useful life of five years.

The goodwill in connection with the acquisition of a business in 2003 was also amortised evenly over its
estimated life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

PEMBERTONS (BRIGHTON) LIMITED (REGISTERED NUMBER: 04713776)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 207,360
AMORTISATION
At 1 April 2023
and 31 March 2024 207,360
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 12,621 8,244 20,865
Additions - 1,973 1,973
Disposals (1,199 ) - (1,199 )
At 31 March 2024 11,422 10,217 21,639
DEPRECIATION
At 1 April 2023 11,493 6,920 18,413
Charge for year 187 375 562
Eliminated on disposal (820 ) - (820 )
At 31 March 2024 10,860 7,295 18,155
NET BOOK VALUE
At 31 March 2024 562 2,922 3,484
At 31 March 2023 1,128 1,324 2,452

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Directors' current accounts 3,196 -
Prepayments 540 -
3,736 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 242,642 243,302
Tax 16,040 14,763
Social security and other taxes 2,208 (511 )
VAT 2,029 3,166
Directors' current accounts - 34,030
Accrued expenses 1,650 1,500
264,569 296,250

PEMBERTONS (BRIGHTON) LIMITED (REGISTERED NUMBER: 04713776)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Mrs K Pemberton
Balance outstanding at start of year (34,030 ) (33,805 )
Amounts advanced 55,451 -
Amounts repaid (18,225 ) (225 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,196 (34,030 )

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs K Pemberton.

This was by virtue of her 100% holding of the issued share capital.