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Company Registration No. 11601121 (England and Wales)
Brighton Horizon Coaches Ltd Unaudited accounts for the year ended 31 December 2025
Brighton Horizon Coaches Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Brighton Horizon Coaches Ltd Company Information for the year ended 31 December 2025
Directors
Tom Druitt Ryan Phillip Wrotny
Company Number
11601121 (England and Wales)
Registered Office
Protran House Boundary Road Brighton East Sussex BN2 5TJ England
Accountants
Collective Concepts Accounting Ltd
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Brighton Horizon Coaches Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
411,220
350,354
Current assets
Debtors
5
144,007
131,265
Cash at bank and in hand
52,118
60,462
196,125
191,727
Creditors: amounts falling due within one year
6
(247,106)
(243,774)
Net current liabilities
(50,981)
(52,047)
Total assets less current liabilities
360,239
298,307
Creditors: amounts falling due after more than one year
7
(177,770)
(166,910)
Net assets
182,469
131,397
Capital and reserves
Called up share capital
1
1
Profit and loss account
182,468
131,396
Shareholders' funds
182,469
131,397
For the year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by
Tom Druitt Director Company Registration No. 11601121
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Brighton Horizon Coaches Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Brighton Horizon Coaches Ltd is a private company, limited by shares, registered in England and Wales, registration number 11601121. The registered office is Protran House, Boundary Road, Brighton, East Sussex, BN2 5TJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years SLM
Motor vehicles
15% RBM
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Going concern
The financial statement have been prepared on a going concern basis on the grounds that the Director and the parent company 'The Big Lemon C.I.C' have confirmed they will continue to support the company.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Brighton Horizon Coaches Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
-
476,550
476,550
Additions
13,850
117,732
131,582
Disposals
-
(15,233)
(15,233)
At 31 December 2025
13,850
579,049
592,899
Depreciation
At 1 January 2025
-
126,196
126,196
Charge for the year
462
67,492
67,954
On disposals
-
(12,471)
(12,471)
At 31 December 2025
462
181,217
181,679
Net book value
At 31 December 2025
13,388
397,832
411,220
At 31 December 2024
-
350,354
350,354
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
15,110
19,255
Trade debtors
80,584
61,304
Amounts due from group undertakings etc.
5,500
5,500
Accrued income and prepayments
32,574
35,206
Other debtors
10,239
10,000
144,007
131,265
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
67,680
45,540
Trade creditors
30,752
37,642
Amounts owed to group undertakings and other participating interests
77,716
113,341
Taxes and social security
6,815
7,001
Other creditors
2,000
-
Accruals
2,000
2,100
Deferred income
60,143
38,150
247,106
243,774
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
177,770
166,910
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Brighton Horizon Coaches Ltd Notes to the Accounts for the year ended 31 December 2025
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Tom Druitt
Tom Druitt
10,000
-
-
10,000
10,000
-
-
10,000
As of 31 December 2025 the director's loan accounts is overdrawn by £10,000 (2024 : £10,000). The loan is interest free and repayable on demand.
9
Controlling party
Brighton Horizon Coaches Ltd is as subsidiary of The Big Lemon C.I.C, with 100% share ownership. The Big Lemon C.I.C is a company based in the UK.
10
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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