Registration number: 03258868

Brighton and Hove Streamline Limited

Contents

Company Information	1
Profit and Loss Account	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 13

Brighton and Hove Streamline Limited

Company Information

Chairman

Mr A G Mechaeil

Directors

Mr A A Knight Mr J C Howell Mr J R Cheeseman Mr P A Anscombe

Registered office

5 Clifton Hill Brighton East Sussex BN1 3HL

Accountants

Durston Gibb 1 Blatchington Road Hove East Sussex BN3 3YP

Brighton and Hove Streamline Limited

Profit and Loss Account for the Year Ended 31 October 2025

	Note	2025 £	2024 £
Turnover		1,120,382	1,146,186
Cost of sales		(801,449)	(763,336)
Gross profit		318,933	382,850
Distribution costs		(36,648)	(42,220)
Administrative expenses		(375,104)	(391,777)
Other operating income		71,503	69,206
Operating (loss)/profit		(21,316)	18,059
Other interest receivable and similar income		-	830
Interest payable and similar expenses		(10,946)	(9,175)
		(10,946)	(8,345)
(Loss)/profit before tax		(32,262)	9,714
(Loss)/profit for the financial year		(32,262)	9,714

Brighton and Hove Streamline Limited

(Registration number: 03258868)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	19,755	14,250
Investments	5	4,000	4,000
Other financial assets	6	9,617	9,617
		33,372	27,867
Current assets
Stocks	7	203	247
Debtors	8	491,262	501,589
Cash at bank and in hand		1,591	126
		493,056	501,962
Creditors: Amounts falling due within one year	9	(314,048)	(278,219)
Net current assets		179,008	223,743
Total assets less current liabilities		212,380	251,610
Creditors: Amounts falling due after more than one year	9	-	(6,969)
Net assets		212,380	244,641
Capital and reserves
Called up share capital	11	1,000	1,000
Profit and loss account		211,380	243,641
Shareholders' funds		212,380	244,641

For the financial year ending 31 October 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Brighton and Hove Streamline Limited

(Registration number: 03258868)
Balance Sheet as at 31 October 2025

Approved and authorised by the Board on 8 April 2026 and signed on its behalf by:
 

.........................................

Mr J C Howell
Director

Brighton and Hove Streamline Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Clifton Hill
Brighton
East Sussex
BN1 3HL

These financial statements were authorised for issue by the Board on 8 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for subscriptions for membership services provided in the ordinary course of the company’s activities. Turnover is shown net of value added tax and discounts. The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Brighton and Hove Streamline Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on cost
Fixtures and fittings	25% reducing balance
Office equipment	25% on cost
Motor vehicles	25% reducing balance

Investments

The fixed asset investments are stated at cost less any provision for impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Brighton and Hove Streamline Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Assets held under finance leases are recognised as assets at the lower of the asset's fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 32 (2024 - 33).

Brighton and Hove Streamline Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 November 2024	24,423	36,347	75,053	16,645
Additions	-	-	6,238	11,890
Disposals	-	-	-	(8,645)
At 31 October 2025	24,423	36,347	81,291	19,890
Depreciation
At 1 November 2024	22,039	36,342	71,430	8,407
Charge for the year	596	-	3,348	3,816
Eliminated on disposal	-	-	-	(3,782)
At 31 October 2025	22,635	36,342	74,778	8,441
Carrying amount
At 31 October 2025	1,788	5	6,513	11,449
At 31 October 2024	2,384	5	3,623	8,238

Brighton and Hove Streamline Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

	Total £
Cost or valuation
At 1 November 2024	152,468
Additions	18,128
Disposals	(8,645)
At 31 October 2025	161,951
Depreciation
At 1 November 2024	138,218
Charge for the year	7,760
Eliminated on disposal	(3,782)
At 31 October 2025	142,196
Carrying amount
At 31 October 2025	19,755
At 31 October 2024	14,250

5	Investments

	2025 £	2024 £
Investments	4,000	4,000