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REGISTERED NUMBER: 11951353 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Brighter Living Care Ltd

Brighter Living Care Ltd (Registered number: 11951353)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brighter Living Care Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTOR: J Millar





REGISTERED OFFICE: Suite 347, Thames Valley Park
400 Thames Park Dr, Earley
Reading
Berkshire
RG6 1PT





REGISTERED NUMBER: 11951353 (England and Wales)





ACCOUNTANTS: Universal Accountancy Ltd
Kings House
202 Lower High Street
Watford
Hertfordshire
WD17 2EH

Brighter Living Care Ltd (Registered number: 11951353)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,186

CURRENT ASSETS
Debtors 5 192,674 177,169
Cash at bank 259,634 61,040
452,308 238,209
CREDITORS
Amounts falling due within one year 6 99,901 133,115
NET CURRENT ASSETS 352,407 105,094
TOTAL ASSETS LESS CURRENT
LIABILITIES

352,407

106,280

CREDITORS
Amounts falling due after more than
one year

7

24,908

-
NET ASSETS 327,499 106,280

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 327,497 106,278
327,499 106,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

Brighter Living Care Ltd (Registered number: 11951353)

Balance Sheet - continued
30 April 2023


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 25 October 2023 and were signed by:





J Millar - Director


Brighter Living Care Ltd (Registered number: 11951353)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Brighter Living Care 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.

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

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.

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

Brighter Living Care Ltd (Registered number: 11951353)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2022 - 42 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2022
and 30 April 2023 4,738
DEPRECIATION
At 1 May 2022 3,552
Charge for year 1,186
At 30 April 2023 4,738
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 1,186

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 152,659 132,169
Other debtors 40,015 45,000
192,674 177,169

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 283 282
Taxation and social security 99,618 56,260
Other creditors - 76,573
99,901 133,115

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.23 30.4.22
£    £   
Taxation and social security 24,908 -