Brighton City Electrical Limited

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

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

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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.

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)

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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

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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

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