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REGISTERED NUMBER: 04510030 (England and Wales)












Unaudited Financial Statements

for the Year Ended 5 April 2025

for

BRIGHTON BOTANICAL LIMITED

BRIGHTON BOTANICAL LIMITED (REGISTERED NUMBER: 04510030)






Contents of the Financial Statements
for the Year Ended 5 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRIGHTON BOTANICAL LIMITED

Company Information
for the Year Ended 5 April 2025







DIRECTORS: T E Mortimer
Miss A J Lewis





SECRETARY: Miss A J Lewis





REGISTERED OFFICE: 100 Church Street
Brighton
East Sussex
BN1 1UJ





REGISTERED NUMBER: 04510030 (England and Wales)





ACCOUNTANTS: Paddenburg & Co Limited
100 Church Street
Brighton
East Sussex
BN1 1UJ

BRIGHTON BOTANICAL LIMITED (REGISTERED NUMBER: 04510030)

Balance Sheet
5 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 16,440 3,650

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 5 21,627 81,087
Cash at bank 49,833 67,917
72,960 150,504
CREDITORS
Amounts falling due within one year 6 43,103 116,282
NET CURRENT ASSETS 29,857 34,222
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,297

37,872

CREDITORS
Amounts falling due after more than one
year

7

(3,891

)

(3,655

)

PROVISIONS FOR LIABILITIES 8 (2,298 ) (348 )
NET ASSETS 40,108 33,869

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 40,106 33,867
SHAREHOLDERS' FUNDS 40,108 33,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 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 BOTANICAL LIMITED (REGISTERED NUMBER: 04510030)

Balance Sheet - continued
5 April 2025


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 23 May 2025 and were signed on its behalf by:




Miss A J Lewis - Director



T E Mortimer - Director


BRIGHTON BOTANICAL LIMITED (REGISTERED NUMBER: 04510030)

Notes to the Financial Statements
for the Year Ended 5 April 2025

1. STATUTORY INFORMATION

Brighton Botanical 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 comprises revenue recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% on reducing balance
Office equipment - 33% on reducing balance

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

BRIGHTON BOTANICAL LIMITED (REGISTERED NUMBER: 04510030)

Notes to the Financial Statements - continued
for the Year Ended 5 April 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Motor Office
vehicles equipment Totals
£    £    £   
COST
At 6 April 2024 6,140 6,176 12,316
Additions 15,250 969 16,219
Disposals (6,140 ) - (6,140 )
At 5 April 2025 15,250 7,145 22,395
DEPRECIATION
At 6 April 2024 5,945 2,721 8,666
Charge for year 1,880 1,354 3,234
Eliminated on disposal (5,945 ) - (5,945 )
At 5 April 2025 1,880 4,075 5,955
NET BOOK VALUE
At 5 April 2025 13,370 3,070 16,440
At 5 April 2024 195 3,455 3,650

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 5,400
At 5 April 2025 5,400
DEPRECIATION
Charge for year 750
At 5 April 2025 750
NET BOOK VALUE
At 5 April 2025 4,650

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 19,193 78,774
Directors' loan accounts 2,434 -
Prepayments - 63
Accrued income - 2,250
21,627 81,087

BRIGHTON BOTANICAL LIMITED (REGISTERED NUMBER: 04510030)

Notes to the Financial Statements - continued
for the Year Ended 5 April 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 3,139 3,062
Hire purchase contracts 1,350 -
Trade creditors 835 24,928
Tax 23,423 38,076
Social security and other taxes 411 411
VAT 13,945 16,701
Directors' loan accounts - 32,659
Accrued expenses - 445
43,103 116,282

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 1-2 years 516 3,139
Bank loans - 2-5 years - 516
Hire purchase contracts 3,375 -
3,891 3,655

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 2,298 348

Deferred
tax
£   
Balance at 6 April 2024 348
Accelerated capital allowances 1,950
Balance at 5 April 2025 2,298

9. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as both directors have an equal shareholding in the company.