REGISTERED NUMBER: 10118365 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

THE BRIGHTON GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

P Chessell

REGISTERED OFFICE:

Unit 9 Platform Business Centre

Haywood Way

Hastings

East Sussex

TN35 4FB

REGISTERED NUMBER:

10118365 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Tangible assets

4

14,023

13,480

Investments

5

24

24

14,047

13,504

CURRENT ASSETS

Stocks

332,458

155,434

Debtors

6

79,051

65,247

Cash at bank and in hand

75,061

52,581

486,570

273,262

CREDITORS

Amounts falling due within one year

7

254,381

242,691

NET CURRENT ASSETS

232,189

30,571

TOTAL ASSETS LESS CURRENT LIABILITIES

246,236

44,075

CREDITORS

Amounts falling due after more than one year

8

-

(2,454

)

PROVISIONS FOR LIABILITIES

(3,474

)

-

NET ASSETS

242,762

41,621

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

88,786

148,786

Retained earnings

153,876

(107,265

)

SHAREHOLDERS' FUNDS

242,762

41,621

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 July 2026 and were signed by:

P Chessell - Director

1.	STATUTORY INFORMATION

The Brighton Group Ltd 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.

The director has made an assessment about the company's ability to continue as a going concern and he does not consider there to be any material uncertainties. As a result he has adopted the going concern basis of accounting.

Turnover

Turnover represents the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised on dispatch of goods to customers.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

12,024

748

9,455

5,939

28,166

Additions

-

-

3,448

862

4,310

At 30 April 2026

12,024

748

12,903

6,801

32,476

DEPRECIATION

At 1 May 2025

4,810

295

4,607

4,974

14,686

Charge for year

1,202

113

1,659

793

3,767

At 30 April 2026

6,012

408

6,266

5,767

18,453

NET BOOK VALUE

At 30 April 2026

6,012

340

6,637

1,034

14,023

At 30 April 2025

7,214

453

4,848

965

13,480

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2025

and 30 April 2026

24

NET BOOK VALUE

At 30 April 2026

24

At 30 April 2025

24

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated company

MÜHLE UK LTD

Registered office: Unit 9 Platform Business Centre, Haywood Way, Hastings, East Sussex, TN35 4FB

Nature of business: Retailer of men's grooming products.

%

Class of shares:

holding

Ordinary

24.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

74,701

41,383

Amounts owed by group undertakings

74

19,308

Prepayments

4,276

4,556

79,051

65,247

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

-

8,086

Other loans

-

2,814

Trade creditors

175,144

148,385

Tax

54,238

-

Social security and other taxes

3,625

8,229

VAT

18,322

8,926

Other creditors

152

15,777

Directors' current accounts

-

47,773

Accrued expenses

2,900

2,701

254,381

242,691

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans - 1-2 years

-

2,454

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.26

30.4.25

£

£

Within one year

16,458

15,000

Between one and five years

70,000

60,000

In more than five years

8,750

22,500

95,208

97,500

Operating lease represents a 10 year lease for the rent of warehouse premises in Hastings, this was entered into in 2021. The lease is subject to a rent review on 2 September 2026.

10.	RELATED PARTY DISCLOSURES

The directors current account with Mr P Chessel was repaid in the year and as at the balance sheet there was no amount outstanding (2025: £47,773 owed by the company). No interest was charged in the year.

The company was owed £74 (2025: £19,308) from an associate company, Muhle UK Limited [11475127], a company in which The Brighton Group Ltd has a minority investment and which is under the common control of Mr P Chessell.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Brighton Group Ltd for the year ended 30 April 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of The Brighton Group Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Brighton Group Ltd and state those matters that we have agreed to state to the director of The Brighton Group Ltd in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Brighton Group Ltd and its director for our work or for this report.

It is your duty to ensure that The Brighton Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Brighton Group Ltd. You consider that The Brighton Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Brighton Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

21 July 2026