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REGISTERED NUMBER: 02828327 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

BRIGHTON FIRE ALARMS LIMITED

BRIGHTON FIRE ALARMS LIMITED (REGISTERED NUMBER: 02828327)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




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 2024







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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 10,953 11,641
Investment property 4 305,000 305,000
315,953 316,641

CURRENT ASSETS
Stocks 5 161,322 87,238
Debtors 6 212,778 259,256
Cash at bank and in hand 665,388 788,585
1,039,488 1,135,079
CREDITORS
Amounts falling due within one year 7 838,096 800,058
NET CURRENT ASSETS 201,392 335,021
TOTAL ASSETS LESS CURRENT
LIABILITIES

517,345

651,662

PROVISIONS FOR LIABILITIES 5,353 5,440
NET ASSETS 511,992 646,222

CAPITAL AND RESERVES
Called up share capital 624 624
Capital redemption reserve 500 500
Retained earnings 510,868 645,098
SHAREHOLDERS' FUNDS 511,992 646,222

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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 2024


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 16 September 2024 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 2024

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 41 (2023 - 45 ) .

3. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 3,064 1,263 10,048 21,833 36,208
Additions 1,851 - - 2,364 4,215
Disposals (141 ) (396 ) - (12,036 ) (12,573 )
At 30 June 2024 4,774 867 10,048 12,161 27,850
DEPRECIATION
At 1 July 2023 1,128 882 8,707 13,850 24,567
Charge for year 871 144 335 3,552 4,902
Eliminated on disposal (141 ) (395 ) - (12,036 ) (12,572 )
At 30 June 2024 1,858 631 9,042 5,366 16,897
NET BOOK VALUE
At 30 June 2024 2,916 236 1,006 6,795 10,953
At 30 June 2023 1,936 381 1,341 7,983 11,641

BRIGHTON FIRE ALARMS LIMITED (REGISTERED NUMBER: 02828327)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 30 June 2024 305,000
NET BOOK VALUE
At 30 June 2024 305,000
At 30 June 2023 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
2024 2023
£    £   
Stocks 161,322 87,238

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 147,304 204,292
Prepayments 65,474 54,964
212,778 259,256

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 219,159 140,746
Tax 24,176 52,570
Social security and other taxes 38,087 28,609
VAT 83,720 91,099
Other creditors 1,712 1,721
Directors' loan accounts - 796
Accrued expenses 471,242 484,517
838,096 800,058

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mr B Richards loan was repaid by the company. As at 30 June 2024, the company owed him £Nil (2023: £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 loan was repaid by the company. As at 30 June 2024, the company owed him £Nil (2023: £398). 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.