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REGISTERED NUMBER: 09640485 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Brightman LED Caribbean Ltd

Brightman LED Caribbean Ltd (Registered number: 09640485)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Brightman LED Caribbean Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Miss J E Corfield





REGISTERED OFFICE: 29 The Pastures
Long Bennington
Nottingham
Nottinghamshire
NG3 5EG





REGISTERED NUMBER: 09640485 (England and Wales)





ACCOUNTANTS: Lesley Tooley Limited
98 High Lane West
West Hallam
Ilkeston
Derbyshire
DE7 6HQ

Brightman LED Caribbean Ltd (Registered number: 09640485)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £   
CURRENT ASSETS
Stocks 19,781 22,275

CREDITORS
Amounts falling due within one year 4 334,022 333,672
NET CURRENT LIABILITIES (314,241 ) (311,397 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(314,241

)

(311,397

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (314,242 ) (311,398 )
SHAREHOLDERS' FUNDS (314,241 ) (311,397 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 31 January 2024 and were signed by:





Miss J E Corfield - Director


Brightman LED Caribbean Ltd (Registered number: 09640485)

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

1. STATUTORY INFORMATION

Brightman LED Caribbean 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern
The financial statements have been prepared on a going concern basis as the director continues to support the company and is unwilling to abandon the development and sale of its product at this stage. The director has confirmed her willingness to support the company and has reviewed and considered relevant information in making the assessment . The directors has considered a period of not less than twelve months from the date of signing the balance sheet.

3. EMPLOYEES AND DIRECTORS

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

Brightman LED Caribbean Ltd (Registered number: 09640485)

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

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 1 1
Other creditors 334,021 333,671
334,022 333,672

5. RELATED PARTY DISCLOSURES

Miss Corfield is also the 100% shareholder in Areteva Limited. Areteva Ltd lent Brightman LED Caribbean Limited funds to support its development costs. The sum outstanding at the period end was £188,623 ( 2021 £188,623)