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REGISTERED NUMBER: 03098177 (England and Wales)















Financial Statements for the Year Ended 31 December 2024

for

The Brighton Language Centre Limited

The Brighton Language Centre Limited (Registered number: 03098177)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Brighton Language Centre Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: M Sarno



REGISTERED OFFICE: Suite 47
2 South Ealing Road
Ealing
London
W5 4BY



REGISTERED NUMBER: 03098177 (England and Wales)



ACCOUNTANTS: Atkinsons
Chartered Accountants
Palmeira Avenue Mansions
19 Church Road
Hove
East Sussex
BN3 2FA



SOLICITORS: Dean Wilson LLP
96 Church Street
Brighton
East Sussex
BN1 1UJ

The Brighton Language Centre Limited (Registered number: 03098177)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,671 18,472

CURRENT ASSETS
Debtors 5 335,708 200,377
Cash at bank and in hand - 665
335,708 201,042
CREDITORS
Amounts falling due within one year 6 77,743 74,190
NET CURRENT ASSETS 257,965 126,852
TOTAL ASSETS LESS CURRENT
LIABILITIES

273,636

145,324

CREDITORS
Amounts falling due after more than one
year

7

(42,783

)

(271,214

)

PROVISIONS FOR LIABILITIES (2,952 ) (3,479 )
NET ASSETS/(LIABILITIES) 227,901 (129,369 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 226,901 (130,369 )
SHAREHOLDERS' FUNDS 227,901 (129,369 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Brighton Language Centre Limited (Registered number: 03098177)

Balance Sheet - continued
31 December 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 director and authorised for issue on 30 April 2025 and were signed by:





M Sarno - Director


The Brighton Language Centre Limited (Registered number: 03098177)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

The Brighton Language Centre 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.

The company is part of a group of language schools and will continue to be supported by group companies. The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The director believes that it is appropriate for the financial statements to be prepared on the going concern basis.

Turnover
Turnover represents fees received for the provision of services.

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 reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% 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 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.

The Brighton Language Centre Limited (Registered number: 03098177)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2024
and 31 December 2024 5,398 70,522 6,881 82,801
DEPRECIATION
At 1 January 2024 5,392 52,236 6,701 64,329
Charge for year 1 2,741 59 2,801
At 31 December 2024 5,393 54,977 6,760 67,130
NET BOOK VALUE
At 31 December 2024 5 15,545 121 15,671
At 31 December 2023 6 18,286 180 18,472

5. DEBTORS
31.12.24 31.12.23
£    £   
Amounts falling due within one year:
Trade debtors 199,377 199,377
Other debtors 1,000 1,000
200,377 200,377

Amounts falling due after more than one year:
Amounts owed by group undertakings 135,331 -

Aggregate amounts 335,708 200,377

The company will not be seeking repayment from group and associated companies within 12 months of the date of approval of the accounts.

The Brighton Language Centre Limited (Registered number: 03098177)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 62,284 62,284
PAYE/NIC 7,815 7,562
Accrued expenses 7,644 4,344
77,743 74,190

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed to group undertakings 42,783 271,214

8. RELATED PARTY DISCLOSURES

No transactions with related parties were undertaken such as are required to be disclosed under Section 1A Small Entities of Financial Reporting Standard 102.

9. ULTIMATE CONTROLLING PARTY

Languages Plus Limited owned 100% by Marcello Sarno.