UNIVERSITY OF BRIGHTON STUDENTS UNION

• ◆

  4 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

TC Group

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“As at 31 July 2025, the balance sheet showed net liabilities of £812,208 after recognising the SUSS pension deficit liability of £1,154,950. In considering the going concern basis of preparation of the financial statements, the trustees have reviewed the three-year finance plan. The plan aims to achieve at least a breakeven position across the three years of the plan. The Union's main income streams are the University of Brighton in the form of subvention, and commercial trading activity from its outlets (cafes and shops) and student events. The University of Brighton has confirmed its support in the form of a Block Grant for the year ended 31 July 2026 totaling £1,150,000 (2024/25: £1,149,996). The Union's commercial activity provides a diversified and robust source of income. Costs associated with generating commercial income primarily vary with the level of commercial activity thus reducing the financial risks associated with this activity. The Union held £260,011 (2023/24 - £315,162) in cash and bank deposits at the end of 2024/25 and had net current assets of £288,325 (2023/24 - £311,784). The profile of the Union's income, expenditure, and cashflow is closely correlated, ensuring there are no periods of significant net cash outflow. The Trustees believe the current level of free reserves, along with close control of expenditure will be sufficient to manage any decreases in income over at least the next twelve months. BSU Enterprise Limited is a trading subsidiary company wholly owned by UBSU. The trading subsidiary generated a profit for the year of £68,362 (2023/24 - £89,741). Sales revenue was £1,143,624 (2023/24 - £1,159,671) and expenditure was £1,075,262 (2023/24 - £1,069,930). It is anticipated BSU Enterprise Limited will remain in profit after a strong start to trading in the 2025/26 financial year. On the basis of this information, the trustees consider the going concern basis to be appropriate.”

Group structure

1. UNIVERSITY OF BRIGHTON STUDENTS UNION · parent
   1. BSU Enterprise Limited 100% · England · Provision of commercial services

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

15

last 12 months

Capital events

0

last 24 months

Officers appointed

3

last 12 months

Officers resigned

4

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -0.8%

  £1,079,003 → £1,070,855

• Cash

  -17.5%

  £315,162 → £260,011

• Net assets

  +12.1%

  -£924,156 → -£812,208

• Employees

  +5.6%

  90 → 95

• Profit before tax

  -38.9%

  £124,633 → £76,207

• Wages

  +8.5%

  £1,164,896 → £1,264,066

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers