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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
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
1
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
 
 
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   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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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
3
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   349 
  349 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Corporation Tax   29,910 
PAYE & Social Security 3,988    2,925 
Accrued Expenses 750    750 
Other Creditors (682)   (449)
Company HSBC Credit Cards Parent Account  
Wages & Salaries Control Account 568   
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 

4