REGISTERED NUMBER: 09476694 (England and Wales)

BRIGHTON WONDERLAND LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D E Martin

REGISTERED OFFICE:

Lytchett House

13 Freeland Park

Wareham Road

Poole

Dorset

BH16 6FA

REGISTERED NUMBER:

09476694 (England and Wales)

ACCOUNTANTS:

SJF Accounting & Tax Ltd t/a SJF Accountants

Chartered Certified Accountants

Rothsay House

5 South Street

East Hoathly

East Sussex

BN8 6DS

FIXED ASSETS

Tangible assets

4

1,057

2,158

Investments

5

1

1

1,058

2,159

CURRENT ASSETS

Debtors

6

76,410

86,734

Cash at bank

2,522

3,012

78,932

89,746

CREDITORS

Amounts falling due within one year

7

49,392

60,714

NET CURRENT ASSETS

29,540

29,032

TOTAL ASSETS LESS CURRENT LIABILITIES

30,598

31,191

CREDITORS

Amounts falling due after more than one year

8

(16,299

)

(20,688

)

PROVISIONS FOR LIABILITIES

-

(191

)

NET ASSETS

14,299

10,312

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

14,298

10,311

SHAREHOLDERS' FUNDS

14,299

10,312

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 November 2026 and were signed by:

D E Martin - Director

1.	STATUTORY INFORMATION

Brighton Wonderland 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements are rounded 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at fair value of the consideration received or receivable net of VAT and discounts. Revenue from the hire of property is recognised when the property is provided. Any deposits received for advanced bookings is deferred until the date the hire of the property is provided.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 10% on cost

Tangible fixed assets under the cost model, other then freehold property, are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loan from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through the profit and loss account if the shares are publicly traded or their fair value can be otherwise measured reliability.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

8,582

DEPRECIATION

At 1 April 2025

6,424

Charge for year

1,101

At 31 March 2026

7,525

NET BOOK VALUE

At 31 March 2026

1,057

At 31 March 2025

2,158

5.	FIXED ASSET INVESTMENTS

Brighton Wonderland Ltd owns 1% of the unlisted ordinary A shares in Pavilion Property Management Limited. The investment is shown at the cost of £1.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

250

-

Other debtors

76,160

86,734

76,410

86,734

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,800

5,157

Trade creditors

8,795

3,807

Barclaycard

93

59

Tax

3,474

7,191

VAT

801

-

Accruals and deposits

31,429

44,500

49,392

60,714

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans after one year

16,299

20,688

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

10.	RELATED PARTY DISCLOSURES

During the year Brighton Wonderland Ltd made a loan to a company in which the director has a controlling interest. The loan balance at 31st March 2026 was £75,299 (2025 £84,990). The loan is repayable on demand and is interest free.