REGISTERED NUMBER: 10289520 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRIGHTON CITY ELECTRICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M P Donaldson

C L Martin

REGISTERED OFFICE:

St James' Hall

Mill Road

Lancing

West Sussex

BN15 0PT

REGISTERED NUMBER:

10289520 (England and Wales)

ACCOUNTANTS:

Peter Jarman LLP

trading as

Peter Jarman & Company

St James' Hall

Mill Road

Lancing

West Sussex

BN15 0PT

FIXED ASSETS

Tangible assets

4

35,065

47,980

CURRENT ASSETS

Stocks

35,543

-

Debtors

5

27,066

73,483

Cash at bank

4,375

87,561

66,984

161,044

CREDITORS

Amounts falling due within one year

6

(51,226

)

(75,958

)

NET CURRENT ASSETS

15,758

85,086

TOTAL ASSETS LESS CURRENT LIABILITIES

50,823

133,066

CREDITORS

Amounts falling due after more than one year

7

(40,131

)

(62,862

)

PROVISIONS FOR LIABILITIES

8

(6,662

)

(11,995

)

NET ASSETS

4,030

58,209

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,930

58,109

4,030

58,209

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

M P Donaldson - Director

C L Martin - Director

1.	STATUTORY INFORMATION

Brighton City Electrical Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

Straight line over 5 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Stocks

Work in Progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure, an appropriate proportion of fixed and variable overhead, and an appropriate proportion of profit where profit is allocated across the whole project on a straight line basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

79,270

DEPRECIATION

At 1 April 2024

31,290

Charge for year

12,915

At 31 March 2025

44,205

NET BOOK VALUE

At 31 March 2025

35,065

At 31 March 2024

47,980

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,513

63,587

Other debtors

553

9,896

27,066

73,483

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,798

9,398

Hire purchase contracts

10,292

-

Trade creditors

16,105

-

Taxation and social security

13,030

27,888

Other creditors

1

38,672

51,226

75,958

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,960

16,398

Hire purchase contracts

36,171

-

Other creditors

-

46,464

40,131

62,862

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,662

11,995

Deferred

tax

£

Balance at 1 April 2024

11,995

Capital allowances in advance

of depreciation

(5,333

)

Balance at 31 March 2025

6,662