REGISTERED NUMBER: 00357794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

OGDENS (BRIGHTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A F Ogden

Mr F S Ogden

Ms A M T Gaffney

A R Ogden

Mrs V P Bishop

W E Ogden

T R Ogden

SECRETARY:

R A F Ogden

REGISTERED OFFICE:

Parkers

Cornelius House

178-180 Church Road

Hove

East Sussex

BN3 2DJ

REGISTERED NUMBER:

00357794 (England and Wales)

ACCOUNTANTS:

Parkers

Cornelius House

178-180 Church Road

Hove

East Sussex

BN3 2DJ

FIXED ASSETS

Tangible assets

4

133

178

Investments

5

836,538

773,069

Investment property

6

3,136,700

3,238,100

3,973,371

4,011,347

CURRENT ASSETS

Debtors

7

53,537

62,992

Cash at bank

629,125

586,750

682,662

649,742

CREDITORS

Amounts falling due within one year

8

56,921

58,365

NET CURRENT ASSETS

625,741

591,377

TOTAL ASSETS LESS CURRENT LIABILITIES

4,599,112

4,602,724

PROVISIONS FOR LIABILITIES

708,208

709,945

NET ASSETS

3,890,904

3,892,779

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Fair value reserve

9

2,459,027

2,488,516

Retained earnings

1,411,877

1,384,263

SHAREHOLDERS' FUNDS

3,890,904

3,892,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 19th May 2026 and were signed on its behalf by:

R A F Ogden - Director

1.	STATUTORY INFORMATION

Ogdens (Brighton) 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 as modified by the revaluation of certain assets.

Significant judgements and estimates

The directors have valued the freehold properties on an open market basis.

Turnover

Turnover represents gross rents receivable from the letting of investment properties within the UK.

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

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.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st April 2025

and 31st March 2026

15,069

DEPRECIATION

At 1st April 2025

14,891

Charge for year

45

At 31st March 2026

14,936

NET BOOK VALUE

At 31st March 2026

133

At 31st March 2025

178

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

At 1st April 2025

773,069

Additions

121

Disposals

(6,825

)

Revaluations

70,173

At 31st March 2026

836,538

NET BOOK VALUE

At 31st March 2026

836,538

At 31st March 2025

773,069

Cost or valuation at 31st March 2026 is represented by:

Other

investment

£

Valuation in 2026

649,258

Cost

187,280

836,538

If listed investments had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

187,280

193,984

Listed investments were valued on an open market basis on 31st March 2026 by Charles Stanley & Co. Ltd .

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

3,238,100

Revaluations

(101,400

)

At 31st March 2026

3,136,700

NET BOOK VALUE

At 31st March 2026

3,136,700

At 31st March 2025

3,238,100

Fair value at 31st March 2026 is represented by:

£

Valuation in 2026

2,517,976

Cost

618,724

3,136,700

If investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

618,724

618,724

Investment properties were valued on an open market basis on 31st March 2026 by the Directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

28,259

35,804

Other debtors

25,278

27,188

53,537

62,992

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

27,777

24,618

Taxation and social security

13,269

18,771

Other creditors

15,875

14,976

56,921

58,365

9.

RESERVES

Fair

value

reserve

£

At 1st April 2025

2,488,516

Revaluations in year

(31,227

)

Deferred tax adjustment

1,738

At 31st March 2026

2,459,027

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors and members of their family were paid dividends totalling £38,000 (2025: £30,000).

11.	ULTIMATE CONTROLLING PARTY

The company was under the control of the Ogden family throughout the current and previous year.