Brighton Food Stores Limited

Brighton Food Stores Limited
Contents Page
For the year ended 31 August 2025

Company information	1
Directors' report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Statement of changes in equity	6
Notes to the financial statements	7

Brighton Food Stores Limited
Company Information
For the year ended 31 August 2025

Directors	Muhammad Ajmal Abbas Ajmal
Registered Number	09751338
Registered Office	14-18 Brighton Grove Newcastle Upon Tyne NE4 5NR
Accountants	Acumen Accounting 364 West Road Newcastle Upon Tyne Tyne & Wear NE4 9JY
Secretary	Abbas Ajmal

1

Brighton Food Stores Limited
Directors' Report
For the year ended 31 August 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

Principal activity of the company during the financial year end 31 August 2025 was Retail sale of fruit and vegetables in specialised stores, Retail sale of meat and meat products in specialised stores.

Directors

The directors who served the company throughout the year were as follows:

Muhammad Ajmal

Abbas Ajmal

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Abbas Ajmal
Director

Date approved: 14 May 2026

2

Brighton Food Stores Limited Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Acumen Accounting 31 August 2025 .................................................... Acumen Accounting 364 West Road Newcastle Upon Tyne Tyne & Wear NE4 9JY 14 May 2026 3

Brighton Food Stores Limited
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Acumen Accounting
31 August 2025

....................................................
Acumen Accounting
364 West Road
Newcastle Upon Tyne
Tyne & Wear
NE4 9JY
14 May 2026

3

Brighton Food Stores Limited
Income Statement
For the year ended 31 August 2025

	2025 £	2024 £
Turnover	2,640,731	2,797,992
Cost of sales	(2,010,714)	(2,132,982)
Gross profit	630,017	665,010
Selling and distribution costs	(21,247)	(18,616)
Administrative expenses	(591,647)	(635,611)
Operating profit	17,123	10,783
Interest payable and similar charges	(7,288)	(6,037)
Profit/(Loss) on ordinary activities before taxation	9,835	4,746
Tax on profit on ordinary activities	(6,415)	(3,445)
Profit/(Loss) for the financial year	3,420	1,301

4

Brighton Food Stores Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	219,018	242,948
		219,018	242,948
Current assets
Stocks	4	244,073	235,073
Debtors: amounts falling due within one year	5	5,797	10,555
Cash at bank and in hand		39,965	34,067
		289,835	279,695
Creditors: amount falling due within one year	6	(190,932)	(190,146)
Net current assets		98,903	89,549

Total assets less current liabilities		317,921	332,497
Creditors: amount falling due after more than one year	7	(41,974)	(59,970)
Net assets		275,947	272,527

Capital and reserves
Called up share capital	8	600	600
Profit and loss account		275,347	271,927
Shareholders' funds		275,947	272,527

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 14 May 2026 and were signed on its behalf by:

-------------------------------
Abbas Ajmal
Director

5

Brighton Food Stores Limited
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	600	276,626	277,226
Profit for the year		1,301	1,301
Total comprehensive income for the year	-	1,301	1,301
Dividends		(6,000)	(6,000)
Total investments by and distributions to owners	-	(6,000)	(6,000)
At 31 August 2024	600	271,927	272,527
At 01 September 2024	600	271,927	272,527
Profit for the year		3,420	3,420
Total comprehensive income for the year	-	3,420	3,420
Total investments by and distributions to owners	-	-	-
At 31 August 2025	600	275,347	275,947

6

Brighton Food Stores Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Brighton Food Stores Limited is a private company, limited by shares, registered in England and Wales, registration number 09751338, registration address 14-18 Brighton Grove, Newcastle Upon Tyne, NE4 5NR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	5% Reducing Balance
Plant and Machinery	10% Reducing Balance
Motor Vehicles	10% Reducing Balance
Fixtures and Fittings	15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 17 (2024 : 20).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 September 2024	22,093	117,257	147,541	57,674	344,565
Additions	-	-	-	1,146	1,146
Disposals	-	-	-	-	-
At 31 August 2025	22,093	117,257	147,541	58,820	345,711
Depreciation
At 01 September 2024	4,998	47,341	20,920	28,358	101,617
Charge for year	854	6,991	12,662	4,569	25,076
On disposals	-	-	-	-	-
At 31 August 2025	5,852	54,332	33,582	32,927	126,693
Net book values
Closing balance as at 31 August 2025	16,241	62,925	113,959	25,893	219,018
Opening balance as at 01 September 2024	17,095	69,916	126,621	29,316	242,948

4.

Stocks

	2025 £		2024 £
Stocks	244,073		235,073
	244,073		235,073

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	2,299	4,057
VAT	3,498	6,498
	5,797	10,555

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	183,412	185,596
Corporation Tax	6,415	3,445
Other Creditors	1,105	1,105
	190,932	190,146

7.

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	31,792	49,788
Directors' Loan Accounts	10,182	10,182
	41,974	59,970

8.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
600 Class A shares of £0.01 each	6		6
	6		6

7

Registered Number: 09751338
England and Wales
BRIGHTON FOOD STORES LIMITED

Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025