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No description of principal activity
2022-08-01
Sage Accounts Production Advanced 2021 - FRS102_2021
2,956
673
3,629
2,440
492
2,932
697
516
xbrli:pure
xbrli:shares
iso4217:GBP
07330687
2022-08-01
2023-07-31
07330687
2023-07-31
07330687
2022-07-31
07330687
2021-08-01
2022-07-31
07330687
2022-07-31
07330687
core:FurnitureFittings
2022-08-01
2023-07-31
07330687
bus:Director2
2022-08-01
2023-07-31
07330687
core:FurnitureFittings
2022-07-31
07330687
core:FurnitureFittings
2023-07-31
07330687
core:WithinOneYear
2023-07-31
07330687
core:WithinOneYear
2022-07-31
07330687
core:ShareCapital
2023-07-31
07330687
core:ShareCapital
2022-07-31
07330687
core:RetainedEarningsAccumulatedLosses
2023-07-31
07330687
core:RetainedEarningsAccumulatedLosses
2022-07-31
07330687
core:FurnitureFittings
2022-07-31
07330687
bus:SmallEntities
2022-08-01
2023-07-31
07330687
bus:AuditExemptWithAccountantsReport
2022-08-01
2023-07-31
07330687
bus:FullAccounts
2022-08-01
2023-07-31
07330687
bus:SmallCompaniesRegimeForAccounts
2022-08-01
2023-07-31
07330687
bus:PrivateLimitedCompanyLtd
2022-08-01
2023-07-31
COMPANY REGISTRATION NUMBER:
07330687
Bright Green Learning Ltd |
|
Filleted Unaudited Financial Statements |
|
Bright Green Learning Ltd |
|
Year ended 31 July 2023
Notes to the financial statements |
3 to 6 |
|
|
Bright Green Learning Ltd |
|
31 July 2023
Fixed assets
Tangible assets |
5 |
697 |
516 |
|
|
|
|
Current assets
Debtors |
6 |
12,319 |
10,338 |
Cash at bank and in hand |
108,617 |
122,141 |
|
--------- |
--------- |
|
120,936 |
132,479 |
|
|
|
|
Creditors: amounts falling due within one year |
7 |
55,591 |
51,778 |
|
--------- |
--------- |
Net current assets |
65,345 |
80,701 |
|
-------- |
-------- |
Total assets less current liabilities |
66,042 |
81,217 |
|
-------- |
-------- |
Net assets |
66,042 |
81,217 |
|
-------- |
-------- |
|
|
|
|
Capital and reserves
Called up share capital |
2 |
2 |
Profit and loss account |
66,040 |
81,215 |
|
-------- |
-------- |
Shareholders funds |
66,042 |
81,217 |
|
-------- |
-------- |
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss has not been delivered.
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
Bright Green Learning Ltd |
|
Balance Sheet (continued) |
|
31 July 2023
These financial statements were approved by the
board of directors
and authorised for issue on
19 October 2023
, and are signed on behalf of the board by:
Company registration number:
07330687
Bright Green Learning Ltd |
|
Notes to the Financial Statements |
|
Year ended 31 July 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit G2, Great Fenton Business Park, Grove Road, Stoke-on-Trent, ST4 4LZ. The company registration number is
07330687
.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
Judgements and key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: As described in the accounting policies of the financial statements, depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.
Revenue recognition
Turnover comprises the value of sales (exclusive of VAT) of services provided in the normal course of business. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Computer equipment |
- |
25% straight line |
|
|
|
|
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.
Defined contribution plans
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2022:
1
).
5.
Tangible assets
|
Computer equipment |
Total |
|
£ |
£ |
Cost |
|
|
At 1 August 2022 |
2,956 |
2,956 |
Additions |
673 |
673 |
|
------- |
------- |
At 31 July 2023 |
3,629 |
3,629 |
|
------- |
------- |
Depreciation |
|
|
At 1 August 2022 |
2,440 |
2,440 |
Charge for the year |
492 |
492 |
|
------- |
------- |
At 31 July 2023 |
2,932 |
2,932 |
|
------- |
------- |
Carrying amount |
|
|
At 31 July 2023 |
697 |
697 |
|
------- |
------- |
At 31 July 2022 |
516 |
516 |
|
------- |
------- |
|
|
|
6.
Debtors
|
2023 |
2022 |
|
£ |
£ |
Trade debtors |
12,084 |
10,338 |
Other debtors |
235 |
– |
|
-------- |
-------- |
|
12,319 |
10,338 |
|
-------- |
-------- |
|
|
|
7.
Creditors:
amounts falling due within one year
|
2023 |
2022 |
|
£ |
£ |
Corporation tax |
5,390 |
6,100 |
Social security and other taxes |
2,027 |
3,075 |
Other creditors |
48,174 |
42,603 |
|
-------- |
-------- |
|
55,591 |
51,778 |
|
-------- |
-------- |
|
|
|