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REGISTERED NUMBER: 11494383 (England and Wales)

BRIGHTON & HOVE PRIMARY CARE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

BRIGHTON & HOVE PRIMARY CARE LTD (REGISTERED NUMBER: 11494383)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

BRIGHTON & HOVE PRIMARY CARE LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Dr R Brown

| Dr T Gayton

| Ms N C Graham

| Dr K R Jarvis

| Dr N Bird

| REGISTERED OFFICE: | Unit W4

| The Knoll Business Centre

| 325-327 Old Shoreham Road

| Hove

| East Sussex

| BN3 7GS

| REGISTERED NUMBER: | 11494383 (England and Wales)

| ACCOUNTANTS: | Marsh Accounting Limited

| Chartered Accountants

| 4 Cornfield Terrace

| Eastbourne

| East Sussex

| BN21 4NN

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

BRIGHTON & HOVE PRIMARY CARE LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brighton & Hove Primary Care Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brighton & Hove Primary Care Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brighton & Hove Primary Care Ltd and state those matters that we have agreed to state to the Board of Directors of Brighton & Hove Primary Care Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brighton & Hove Primary Care Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brighton & Hove Primary Care Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brighton & Hove Primary Care Ltd. You consider that Brighton & Hove Primary Care Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brighton & Hove Primary Care Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Marsh Accounting Limited

Chartered Accountants

4 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

Date: .............................................

BRIGHTON & HOVE PRIMARY CARE LTD (REGISTERED NUMBER: 11494383)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 47,205 |  | 62,503 |  |

CURRENT ASSETS

Debtors | 6 | 236,693 |  | 371,253 |  |

Cash at bank | 1,064,431 |  | 331,818 |  |

1,301,124 |  | 703,071 |  |

CREDITORS

Amounts falling due within one year | 7 | 616,033 |  | 301,606 |  |

NET CURRENT ASSETS | 685,091 |  | 401,465 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 732,296 |  | 463,968 |  |

RESERVES

Retained earnings | 732,296 |  | 463,968 |  |

732,296 |  | 463,968 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Ms N C Graham - Director

BRIGHTON & HOVE PRIMARY CARE LTD (REGISTERED NUMBER: 11494383)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Brighton & Hove Primary Care Ltd 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. | STATEMENT OF COMPLIANCE

| 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. Brighton & Hove Primary Care Ltd is a limited company incorporated in England. The addresses of its registered office and principal place of business are disclosed in the company information.

| The financial statements are presented in Sterling, which is also the functional currency of the Company.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

| Services are provided on an ad-hoc basis and income is recognised at the time that the service is completed.

| When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33.33% on cost

| Taxation

| Taxation represents the sum of the tax currently payable and deferred tax.

| The company's liability to tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on all timing differences between the carrying amounts of the assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period to which the liability is settled or the asset realised, based on tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

BRIGHTON & HOVE PRIMARY CARE LTD (REGISTERED NUMBER: 11494383)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| Past and present employees are covered by the provisions of the NHS Pensions Scheme. Details of the benefits payable under these provisions can be found on the NHS Pensions website at www.nhsbsa.nhs.uk/pensions. The scheme is an unfunded, defined benefit scheme that covers NHS employers, GP practices and other bodies, allowed under the direction of the Secretary of State, in England and Wales. The scheme is not designed to be run in a way that would enable NHS bodies to identify their share of the underlying scheme assets and liabilities. Therefore, the scheme is accounted for as if it were a defined contribution scheme: the cost to the NHS Body of participating in the scheme is taken as equal to the contributions payable to the scheme for the accounting period.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 103 (2024 - 54 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 13,246 |  | 64,012 |  | 77,258 |  |

| Additions | - |  | 10,815 |  | 10,815 |  |

| At 31 March 2025 | 13,246 |  | 74,827 |  | 88,073 |  |

| DEPRECIATION

| At 1 April 2024 | 2,144 |  | 12,611 |  | 14,755 |  |

| Charge for year | 2,775 |  | 23,338 |  | 26,113 |  |

| At 31 March 2025 | 4,919 |  | 35,949 |  | 40,868 |  |

| NET BOOK VALUE

| At 31 March 2025 | 8,327 |  | 38,878 |  | 47,205 |  |

| At 31 March 2024 | 11,102 |  | 51,401 |  | 62,503 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 91,491 |  | 284,844 |  |

| Other debtors | 145,202 |  | 86,409 |  |

236,693 |  | 371,253 |  |

BRIGHTON & HOVE PRIMARY CARE LTD (REGISTERED NUMBER: 11494383)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 149,228 |  | 67,750 |  |

| Taxation and social security | 248,257 |  | 96,411 |  |

| Other creditors | 218,548 |  | 137,445 |  |

616,033 |  | 301,606 |  |