REGISTERED NUMBER: 12504826 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Brighton Minds Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

2,943

4,842

Current assets

Debtors

5

8,961

13,015

Cash at bank

56,383

57,282

65,344

70,297

Creditors

Amounts falling due within one year

6

14,722

18,162

Net current assets

50,622

52,135

Total assets less current liabilities

53,565

56,977

Provisions for liabilities

735

1,210

Net assets

52,830

55,767

Capital and reserves

Called up share capital

7

100

100

Retained earnings

52,730

55,667

52,830

55,767

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

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

The director acknowledges her 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 10 August 2026 and were signed by:

S M Morse - Director

1.	Statutory information

Brighton Minds Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12504826

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is the Pound Sterling (£) and rounding is to the nearest £.

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.

Turnover

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

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Plant and machinery - 25% reducing balance

Computer equipment - 25% reducing balance

Fixtures and fittings- 25% reducing balance

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.

Leasing commitments

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

3.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 July 2025

1,216

1,405

5,243

7,864

Additions

166

-

1,407

1,573

Disposals

(549

)

-

(3,520

)

(4,069

)

At 30 June 2026

833

1,405

3,130

5,368

Depreciation

At 1 July 2025

679

596

1,747

3,022

Charge for year

130

202

1,225

1,557

Eliminated on disposal

(348

)

-

(1,806

)

(2,154

)

At 30 June 2026

461

798

1,166

2,425

Net book value

At 30 June 2026

372

607

1,964

2,943

At 30 June 2025

537

809

3,496

4,842

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

7,570

12,073

Other debtors

1,391

942

8,961

13,015

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Taxation and social security

12,866

16,437

Other creditors

1,856

1,725

14,722

18,162

7.	Called up share capital

Number Class Nominal

Value 2026 2025

£ £

75 Ordinary A £1 75 80

25 Ordinary B £1 25 5

Ordinary C £1 5

Ordinary D £1 5

Ordinary E £1 5

-------- --------

100 100

==== ====

8.	Director's advances, credits and guarantees

During the year advances and credits were made to the director of £28,389 (2025: £28,510) and she repaid £27,941 (2025: £27,500). At the year end, the director owed the company £1,390 (2025: £942). Advances were made interest free, unsecured and repayable on demand.

9.	Related party disclosures

Within creditors is £59 (2025: £nil) owed to a shareholder.