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Company Registration No. 11601121 (England and Wales)
Brighton Horizon Coaches Ltd Unaudited accounts for the year ended 31 December 2024
Brighton Horizon Coaches Ltd Unaudited accounts Contents
Page
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Brighton Horizon Coaches Ltd Company Information for the year ended 31 December 2024
Directors
Tom Druitt Ryan Phillip Wrotny
Company Number
11601121 (England and Wales)
Registered Office
Protran House Boundary Road Brighton East Sussex BN2 5TJ England
Accountants
Collective Concepts Accounting Ltd
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Brighton Horizon Coaches Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
350,354 
263,987 
Current assets
Debtors
131,265 
121,372 
Cash at bank and in hand
60,462 
87,430 
191,727 
208,802 
Creditors: amounts falling due within one year
(243,774)
(309,863)
Net current liabilities
(52,047)
(101,061)
Total assets less current liabilities
298,307 
162,926 
Creditors: amounts falling due after more than one year
(166,910)
(102,690)
Net assets
131,397 
60,236 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
131,396 
60,235 
Shareholders' funds
131,397 
60,236 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by
Tom Druitt Director Company Registration No. 11601121
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Brighton Horizon Coaches Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Brighton Horizon Coaches Ltd is a private company, limited by shares, registered in England and Wales, registration number 11601121. The registered office is Protran House, Boundary Road, Brighton, East Sussex, BN2 5TJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15% RBM
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Going concern
The financial statement have been prepared on a going concern basis on the grounds that the Director and the parent company 'The Big Lemon C.I.C' have confirmed they will continue to support the company.
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Brighton Horizon Coaches Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 January 2024
351,800 
Additions
228,750 
Disposals
(104,000)
At 31 December 2024
476,550 
Depreciation
At 1 January 2024
87,813 
Charge for the year
48,932 
On disposals
(10,549)
At 31 December 2024
126,196 
Net book value
At 31 December 2024
350,354 
At 31 December 2023
263,987 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
19,255 
19,481 
Trade debtors
61,304 
88,704 
Amounts due from group undertakings etc.
5,500 
- 
Accrued income and prepayments
35,206 
2,433 
Other debtors
10,000 
10,754 
131,265 
121,372 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
45,540 
54,343 
Trade creditors
37,642 
33,526 
Amounts owed to group undertakings and other participating interests
113,341 
178,736 
Taxes and social security
7,001 
14,482 
Other creditors
- 
(349)
Accruals
2,100 
2,000 
Deferred income
38,150 
27,125 
243,774 
309,863 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
166,910 
102,690 
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Brighton Horizon Coaches Ltd Notes to the Accounts for the year ended 31 December 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Tom Druitt
Tom Druitt
10,000 
- 
- 
10,000 
10,000 
- 
- 
10,000 
As of 31 December 2024 the director's loan accounts is overdrawn by £10,000 (2023 : £10,000). The loan is interest free and repayable on demand.
9
Controlling party
Brighton Horizon Coaches Ltd is as subsidiary of The Big Lemon C.I.C, with 100% share ownership. The Big Lemon C.I.C is a company based in the UK.
10
Average number of employees
During the year the average number of employees was 9 (2023: 18).
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