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Registered number: 10289520
Brighton City Electrical Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Peter Jarman LLP
Brighton City Electrical Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brighton City Electrical Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10289520

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 25,464 |  | 35,065
|  |  | 25,464 |  | 35,065
CURRENT ASSETS
Stocks | 5 | 23,000 |  | 35,543 |
Debtors | 6 | 32,006 |  | 27,066 |
Cash at bank and in hand |  | 15,021 |  | 4,375 |
|  | 70,027 |  | 66,984 |
Creditors: Amounts Falling Due Within One Year | 7 | (76,227 ) |  | (51,226 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,200 ) |  | 15,758
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 19,264 |  | 50,823
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (12,795 ) |  | (40,131 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,836 ) |  | (6,662 )
NET ASSETS |  |  | 633 |  | 4,030
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 533 |  | 3,930
SHAREHOLDERS' FUNDS |  |  | 633 |  | 4,030

Page 1
Page 2
Brighton City Electrical Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr M P Donaldson Director | Mr C L Martin Director
03/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brighton City Electrical Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Brighton City Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10289520 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | Straight line over 5 years
Motor Vehicles | 25% on reducing balance
Computer Equipment | 33.33% on cost

2.4. Stocks and Work in Progress
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.
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
Page 3
Page 4
Brighton City Electrical Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 2,439 | 67,749 | 9,082 | 79,270
Additions | 645 | - | - | 645
As at 31 March 2026 | 3,084 | 67,749 | 9,082 | 79,915
Depreciation
As at 1 April 2025 | 2,439 | 34,528 | 7,238 | 44,205
Provided during the period | 96 | 8,306 | 1,844 | 10,246
As at 31 March 2026 | 2,535 | 42,834 | 9,082 | 54,451
Net Book Value
As at 31 March 2026 | 549 | 24,915 | - | 25,464
As at 1 April 2025 | - | 33,221 | 1,844 | 35,065

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 23,000 |  | 35,543

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,046 |  | 26,513
Other debtors | 1,960 |  | 553
| 32,006 |  | 27,066

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 23,377 |  | 10,292
Trade creditors | 20,702 |  | 16,105
Bank loans and overdrafts | 4,830 |  | 11,798
Other creditors | 625 |  | 1
Taxation and social security | 26,693 |  | 13,030
| 76,227 |  | 51,226

Page 4
Page 5
Brighton City Electrical Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,795 |  | 36,171
Bank loans | - |  | 3,960
| 12,795 |  | 40,131

9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 23,377 |  | 10,292
Later than one year and not later than five years | 12,795 |  | 36,171
| 36,172 |  | 46,463
| 36,172 |  | 46,463

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2025 | 6,662 | 6,662
Utilised | (826 ) | (826)
Balance at 31 March 2026 | 5,836 | 5,836

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5