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COMPANY REGISTRATION NUMBER: 07448005
BRIGHTON SWIMMING CENTRE LTD
Company Limited by Guarantee
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 December 2024
BRIGHTON SWIMMING CENTRE LTD
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
31 December 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
6
4,861
5,696
Investments
7
82,525
76,495
---------
---------
87,386
82,191
Current assets
Stocks
5,500
150
Debtors
8
188,053
177,554
Cash at bank and in hand
52,999
90,969
----------
----------
246,552
268,673
Creditors: amounts falling due within one year
9
215,152
212,646
----------
----------
Net current assets
31,400
56,027
----------
----------
Total assets less current liabilities
118,786
138,218
Creditors: amounts falling due after more than one year
10
4,764
14,902
Provisions
924
1,082
----------
----------
Net assets
113,098
122,234
----------
----------
Capital and reserves
Profit and loss account
113,098
122,234
----------
----------
Members funds
113,098
122,234
----------
----------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
BRIGHTON SWIMMING CENTRE LTD
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION (continued)
31 December 2024
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 July 2025 , and are signed on behalf of the board by:
Mr P B Smith
Director
Company registration number: 07448005
BRIGHTON SWIMMING CENTRE LTD
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is 168 Church Road, Hove, BN3 2DL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
25% straight line
Equipment
-
25% straight line
4. Company limited by guarantee
The company is limited by guarantee without share capital.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 62 (2023: 54 ).
6. Tangible assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 January 2024
18,954
7,664
26,618
Additions
785
785
---------
-------
---------
At 31 December 2024
19,739
7,664
27,403
---------
-------
---------
Depreciation
At 1 January 2024
17,234
3,688
20,922
Charge for the year
626
994
1,620
---------
-------
---------
At 31 December 2024
17,860
4,682
22,542
---------
-------
---------
Carrying amount
At 31 December 2024
1,879
2,982
4,861
---------
-------
---------
At 31 December 2023
1,720
3,976
5,696
---------
-------
---------
7. Investments
Other investments other than loans
£
Cost
At 1 January 2024
76,495
Disposals
( 10,000)
Other movements
16,030
---------
At 31 December 2024
82,525
---------
Impairment
At 1 January 2024 and 31 December 2024
---------
Carrying amount
At 31 December 2024
82,525
---------
At 31 December 2023
76,495
---------
8. Debtors
2024
2023
£
£
Trade debtors
67,471
76,662
Amounts owed by group undertakings and undertakings in which the company has a participating interest
107,985
93,484
Other debtors
12,597
7,408
----------
----------
188,053
177,554
----------
----------
9. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
10,048
10,048
Trade creditors
23,545
19,782
Corporation tax
1,574
Social security and other taxes
7,498
7,550
Other creditors
174,061
173,692
----------
----------
215,152
212,646
----------
----------
10. Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
4,764
14,902
-------
---------
11. Director's advances, credits and guarantees
Company owes £17,005 (2023 - £19,581) at 31/12/23 to Mr P Smith, who is the director of the company