2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-03-01 Sage Accounts Production Advanced 2023 - FRS102_2023 9,923 4,091 1,458 5,549 4,374 5,832 xbrli:pure xbrli:shares iso4217:GBP 13908276 2024-03-01 2025-02-28 13908276 2025-02-28 13908276 2024-02-29 13908276 2023-03-01 2024-02-29 13908276 2024-02-29 13908276 2023-02-28 13908276 core:FurnitureFittings 2024-03-01 2025-02-28 13908276 bus:Director1 2024-03-01 2025-02-28 13908276 core:FurnitureFittings 2024-02-29 13908276 core:FurnitureFittings 2025-02-28 13908276 core:WithinOneYear 2025-02-28 13908276 core:WithinOneYear 2024-02-29 13908276 core:ShareCapital 2025-02-28 13908276 core:ShareCapital 2024-02-29 13908276 core:RetainedEarningsAccumulatedLosses 2025-02-28 13908276 core:RetainedEarningsAccumulatedLosses 2024-02-29 13908276 core:FurnitureFittings 2024-02-29 13908276 bus:SmallEntities 2024-03-01 2025-02-28 13908276 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 13908276 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13908276 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13908276 bus:FullAccounts 2024-03-01 2025-02-28
COMPANY REGISTRATION NUMBER: 13908276

ARCHIE'S BRIGHTON LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

28 February 2025

ARCHIE'S BRIGHTON LTD

STATEMENT OF FINANCIAL POSITION

28 February 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 4,374 | 5,832

Current assets

Stocks | 22,941 |  | 22,901
Debtors | 6 | 3,176 |  | 3,161
Cash at bank and in hand | 717 |  | 955
| --------- |  | ---------
| 26,834 |  | 27,017

Creditors: amounts falling due within one year | 7 | 72,302 |  | 62,327
| --------- |  | ---------
Net current liabilities |  | 45,468 | 35,310
|  | --------- | ---------
Total assets less current liabilities |  | ( 41,094) | ( 29,478)
|  | --------- | ---------
Net liabilities |  | ( 41,094) | ( 29,478)
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | ( 41,095) | ( 29,479)
|  | --------- | ---------
Shareholders deficit |  | ( 41,094) | ( 29,478)
|  | --------- | ---------

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.
For the year ending 28 February 2025 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 .

ARCHIE'S BRIGHTON LTD

STATEMENT OF FINANCIAL POSITION (continued)

28 February 2025
These financial statements were approved by the board of directors and authorised for issue on 8 September 2025 , and are signed on behalf of the board by:

Mr F Marguet |
Director |

Company registration number: 13908276

ARCHIE'S BRIGHTON LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28 FEBRUARY 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 168 Church Road, Hove, East Sussex, 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.
Going concern
The financial statements have been prepared under the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends upon the continuing support of the company's director.
If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of the assets to their recoverable amounts and to provide for further liabilities that might arise. The director believe that it is appropriate for the financial statements to be prepared on the going concern basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 5 ).
5. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1 March 2024 and 28 February 2025 | 9,923
| -------
Depreciation |
At 1 March 2024 | 4,091
Charge for the year | 1,458
| -------
At 28 February 2025 | 5,549
| -------
Carrying amount |
At 28 February 2025 | 4,374
| -------
At 29 February 2024 | 5,832
| -------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 3,176 | 3,161
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 9,316 | 6,738
Social security and other taxes | 6,505 | 3,499
Other creditors | 56,481 | 52,090
| --------- | ---------
| 72,302 | 62,327
| --------- | ---------

8. Director's advances, credits and guarantees
Included within creditors falling due in less than one year are directors' loans totalling £45,963 (2024: £43,149). These loans are interest free and repayable on demand.