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Registered Number: 05343876
England and Wales
BRIGHTON ELECTRIC RECORDING COMPANY LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Brighton Electric Recording Company Limited Contents Page For the year ended 30 September 2025
Company Information | 1
Directors' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Brighton Electric Recording Company Limited Company Information For the year ended 30 September 2025
Directors | Amanda Power James Stringfellow
Registered Number | 05343876
Registered Office | 43-45 Coombe Terrace LONDON ENGLAND Brighton,East Sussex BN2 4AD
Accountants | Worth Knowing Accountants Ltd 7 Bell Yard London WC2A 2JR
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Brighton Electric Recording Company Limited Directors' Report For the year ended 30 September 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 30 September 2025 Principal activities Principal activity of the company during the financial year was of performing arts. Directors The directors who served the company throughout the year were as follows:
Amanda Power
James Stringfellow
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. 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 of 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 judgments and accounting estimates that are reasonable and prudent 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 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:
---------------------------------- Amanda Power Director
Date approved: 04 June 2026 2

Brighton Electric Recording Company Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 153,226 |  | 156,974
|  | 153,226 |  | 156,974
Current assets |  |  |
Stocks | 4 | 6,000 |  | 6,000
Debtors | 5 | 0 |  | 349
Cash at bank and in hand |  | 26,788 |  | 14,358
|  | 32,788 |  | 20,707
Creditors: amount falling due within one year | 6 | (21,420) |  | (46,659)
Net current assets |  | 11,368 |  | (25,952)
Total assets less current liabilities |  | 164,594 |  | 131,022
Creditors: amount falling due after more than one year | 7 | (25,527) |  | (52,567)
Provisions for liabilities | 8 | (31,306) |  | (19,018)
Net assets |  | 107,761 |  | 59,437
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 107,759 |  | 59,435
Shareholders' funds |  | 107,761 |  | 59,437
For the year ended 30 September 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 04 June 2026 and were signed on its behalf by:
------------------------------- Amanda Power Director
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Brighton Electric Recording Company Limited Notes to the Financial Statements For the year ended 30 September 2025
General Information Brighton Electric Recording Company Limited is a private company, limited by shares, registered in England and Wales, registration number 05343876, registration address 43-45 Coombe Terrace, LONDON ENGLAND, Brighton,East Sussex, BN2 4AD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
2. | Average number of employees Average number of employees during the year was 17 (2024 : 20).
3. | Tangible fixed assets
Cost or valuation | Free hold |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 October 2024 | 30,000 |  | 838,082 |  | 88,846 |  | 146,606 |  | 54,840 |  | 1,158,374
Additions | - |  | 31,302 |  | 2,541 |  | 95 |  | 6,626 |  | 40,564
Disposals | - |  | - |  | - |  | - |  | - |  | -
At 30 September 2025 | 30,000 |  | 869,384 |  | 91,387 |  | 146,701 |  | 61,466 |  | 1,198,938
Depreciation
At 01 October 2024 | 30,000 |  | 723,940 |  | 74,764 |  | 125,336 |  | 47,360 |  | 1,001,400
Charge for year | - |  | 32,457 |  | 4,154 |  | 5,318 |  | 2,383 |  | 44,312
On disposals | - |  | - |  | - |  | - |  | - |  | -
At 30 September 2025 | 30,000 |  | 756,397 |  | 78,918 |  | 130,654 |  | 49,743 |  | 1,045,712
Net book values
Closing balance as at 30 September 2025 | - |  | 112,987 |  | 12,469 |  | 16,047 |  | 11,723 |  | 153,226
Opening balance as at 01 October 2024 | - |  | 114,142 |  | 14,082 |  | 21,270 |  | 7,480 |  | 156,974
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Finished Goods | 6,000 |  | 6,000
| 6,000 |  | 6,000
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 349
| 0 |  | 349
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 0 |  | 29,910
PAYE & Social Security | 3,988 |  | 2,925
Accrued Expenses | 750 |  | 750
Other Creditors | (682) |  | (449)
Company HSBC Credit Cards Parent Account | 8 |  | 8
Wages & Salaries Control Account | 568 |  | 0
Directors' Current Accounts | 431 |  | 655
VAT | 16,357 |  | 12,860
| 21,420 |  | 46,659
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 25,527 |  | 52,567
| 25,527 |  | 52,567
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Pension Provisions | 31,306 |  | 19,018
| 31,306 |  | 19,018
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