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Registered Number: 05343876
England and Wales

 

 

 

BRIGHTON ELECTRIC RECORDING COMPANY LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Mrs Amanda Stringfellow
MR James Stringfellow
Registered Number 05343876
Registered Office 43-45 Coombe Terrace
LONDON ENGLAND
Brighton,East Sussex
BN2 4AD
Accountants Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 September 2024
Principal activities
Principal activity of the company during the financial year was of performing arts.
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Mrs Amanda Stringfellow
Director

Date approved: 26 June 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Worth Knowing Accountants Ltd
30 September 2024



....................................................
Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
26 June 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 156,974    157,451 
156,974    157,451 
Current assets      
Stocks 4 6,000    5,000 
Debtors 5 349    2,923 
Cash at bank and in hand 14,358    46,749 
20,707    54,672 
Creditors: amount falling due within one year 6 (46,659)   (44,581)
Net current assets (25,952)   10,091 
 
Total assets less current liabilities 131,022    167,542 
Creditors: amount falling due after more than one year 7 (52,567)   (82,167)
Provisions for liabilities 8 (19,018)   (8,344)
Net assets 59,437    77,031 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 59,435    77,029 
Shareholders' funds 59,437    77,031 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 June 2025 and were signed on its behalf by:


-------------------------------
Mrs Amanda Stringfellow
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 October 2022 2  55,764  55,766 
Profit for the year 135,265  135,265 
Total comprehensive income for the year 135,265  135,265 
Dividends (114,000) (114,000)
Total investments by and distributions to owners (114,000) (114,000)
At 30 September 2023 2  77,029  77,031 
At 01 October 2023 2  77,030  77,032 
Profit for the year 92,405  92,405 
Total comprehensive income for the year 92,405  92,405 
Dividends (110,000) (110,000)
Total investments by and distributions to owners (110,000) (110,000)
At 30 September 2024 2  59,435  59,437 
5
General Information
Brighton Electric Recording Company Limited is a private company, limited by shares, registered in England and Wales, registration number 05343876, registration address 43-45 Coombe Terrace, LONDON ENGLAND, Brighton,East Sussex, BN2 4AD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
Motor Vehicles 25 Reducing Balance
Plant and Machinery 25 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 15 (2023 : 20).
3.

Tangible fixed assets

Cost or valuation Free hold   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 October 2023 30,000    805,649    78,888    145,697    53,075    1,113,309 
Additions   32,433    9,958    909    1,765    45,065 
Disposals          
At 30 September 2024 30,000    838,082    88,846    146,606    54,840    1,158,374 
Depreciation
At 01 October 2023 30,000    690,938    71,360    118,447    45,113    955,858 
Charge for year   33,002    3,404    6,889    2,247    45,542 
On disposals          
At 30 September 2024 30,000    723,940    74,764    125,336    47,360    1,001,400 
Net book values
Closing balance as at 30 September 2024   114,142    14,082    21,270    7,480    156,974 
Opening balance as at 01 October 2023   114,711    7,528    27,250    7,962    157,451 


4.

Stocks

2024
£
  2023
£
Finished Goods 6,000    5,000 
6,000    5,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 349    2,923 
349    2,923 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 29,910    29,430 
PAYE & Social Security 2,925    2,919 
Accrued Expenses 750    750 
Other Creditors (449)   (445)
Company HSBC Credit Cards Parent Account  
Wages & Salaries Control Account   623 
Directors' Current Accounts 655    273 
VAT 12,860    11,023 
46,659    44,581 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 52,567    82,167 
52,567    82,167 

8.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 19,018    8,344 
19,018    8,344 

6