2022-11-012023-10-312023-10-31false10444070NORTHERN BRIGHT LTD2024-07-3198000iso4217:GBPxbrli:pure104440702022-11-01104440702023-10-31104440702022-11-012023-10-31104440702021-11-01104440702022-10-31104440702021-11-012022-10-3110444070bus:SmallEntities2022-11-012023-10-3110444070bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3110444070bus:AbridgedAccounts2022-11-012023-10-3110444070bus:PrivateLimitedCompanyLtd2022-11-012023-10-3110444070core:WithinOneYear2023-10-3110444070core:AfterOneYear2023-10-3110444070core:WithinOneYear2022-10-3110444070core:AfterOneYear2022-10-3110444070core:ShareCapital2023-10-3110444070core:SharePremium2023-10-3110444070core:RevaluationReserve2023-10-3110444070core:OtherReservesSubtotal2023-10-3110444070core:RetainedEarningsAccumulatedLosses2023-10-3110444070core:ShareCapital2022-10-3110444070core:SharePremium2022-10-3110444070core:RevaluationReserve2022-10-3110444070core:OtherReservesSubtotal2022-10-3110444070core:RetainedEarningsAccumulatedLosses2022-10-3110444070core:LandBuildings2023-10-3110444070core:PlantMachinery2023-10-3110444070core:Vehicles2023-10-3110444070core:FurnitureFittings2023-10-3110444070core:OfficeEquipment2023-10-3110444070core:NetGoodwill2023-10-3110444070core:IntangibleAssetsOtherThanGoodwill2023-10-3110444070core:ListedExchangeTraded2023-10-3110444070core:UnlistedNon-exchangeTraded2023-10-3110444070core:LandBuildings2022-10-3110444070core:PlantMachinery2022-10-3110444070core:Vehicles2022-10-3110444070core:FurnitureFittings2022-10-3110444070core:OfficeEquipment2022-10-3110444070core:NetGoodwill2022-10-3110444070core:IntangibleAssetsOtherThanGoodwill2022-10-3110444070core:ListedExchangeTraded2022-10-3110444070core:UnlistedNon-exchangeTraded2022-10-3110444070core:LandBuildings2022-11-012023-10-3110444070core:PlantMachinery2022-11-012023-10-3110444070core:Vehicles2022-11-012023-10-3110444070core:FurnitureFittings2022-11-012023-10-3110444070core:OfficeEquipment2022-11-012023-10-3110444070core:NetGoodwill2022-11-012023-10-3110444070core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3110444070core:ListedExchangeTraded2022-11-012023-10-3110444070core:UnlistedNon-exchangeTraded2022-11-012023-10-3110444070core:MoreThanFiveYears2022-11-012023-10-3110444070core:Non-currentFinancialInstruments2023-10-3110444070core:Non-currentFinancialInstruments2022-10-3110444070dpl:CostSales2022-11-012023-10-3110444070dpl:DistributionCosts2022-11-012023-10-3110444070core:LandBuildings2022-11-012023-10-3110444070core:PlantMachinery2022-11-012023-10-3110444070core:Vehicles2022-11-012023-10-3110444070core:FurnitureFittings2022-11-012023-10-3110444070core:OfficeEquipment2022-11-012023-10-3110444070dpl:AdministrativeExpenses2022-11-012023-10-3110444070core:NetGoodwill2022-11-012023-10-3110444070core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3110444070dpl:GroupUndertakings2022-11-012023-10-3110444070dpl:ParticipatingInterests2022-11-012023-10-3110444070dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3110444070core:ListedExchangeTraded2022-11-012023-10-3110444070dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3110444070core:UnlistedNon-exchangeTraded2022-11-012023-10-3110444070dpl:CostSales2021-11-012022-10-3110444070dpl:DistributionCosts2021-11-012022-10-3110444070core:LandBuildings2021-11-012022-10-3110444070core:PlantMachinery2021-11-012022-10-3110444070core:Vehicles2021-11-012022-10-3110444070core:FurnitureFittings2021-11-012022-10-3110444070core:OfficeEquipment2021-11-012022-10-3110444070dpl:AdministrativeExpenses2021-11-012022-10-3110444070core:NetGoodwill2021-11-012022-10-3110444070core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3110444070dpl:GroupUndertakings2021-11-012022-10-3110444070dpl:ParticipatingInterests2021-11-012022-10-3110444070dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3110444070core:ListedExchangeTraded2021-11-012022-10-3110444070dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3110444070core:UnlistedNon-exchangeTraded2021-11-012022-10-3110444070core:NetGoodwill2023-10-3110444070core:IntangibleAssetsOtherThanGoodwill2023-10-3110444070core:LandBuildings2023-10-3110444070core:PlantMachinery2023-10-3110444070core:Vehicles2023-10-3110444070core:FurnitureFittings2023-10-3110444070core:OfficeEquipment2023-10-3110444070core:AfterOneYear2023-10-3110444070core:WithinOneYear2023-10-3110444070core:ListedExchangeTraded2023-10-3110444070core:UnlistedNon-exchangeTraded2023-10-3110444070core:ShareCapital2023-10-3110444070core:SharePremium2023-10-3110444070core:RevaluationReserve2023-10-3110444070core:OtherReservesSubtotal2023-10-3110444070core:RetainedEarningsAccumulatedLosses2023-10-3110444070core:NetGoodwill2022-10-3110444070core:IntangibleAssetsOtherThanGoodwill2022-10-3110444070core:LandBuildings2022-10-3110444070core:PlantMachinery2022-10-3110444070core:Vehicles2022-10-3110444070core:FurnitureFittings2022-10-3110444070core:OfficeEquipment2022-10-3110444070core:AfterOneYear2022-10-3110444070core:WithinOneYear2022-10-3110444070core:Liste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NORTHERN BRIGHT LTD

Registered Number
10444070
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

NORTHERN BRIGHT LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

SIMPSON, Stephen John
WATTS, Alistair John

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

10444070 (England and Wales)
NORTHERN BRIGHT LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors37,6607,659
Cash at bank and on hand226,084141,855
233,744149,514
Creditors amounts falling due within one year4(112,285)(27,285)
Net current assets (liabilities)121,459122,229
Total assets less current liabilities121,459122,229
Accruals and deferred income(630)(630)
Net assets120,829121,599
Capital and reserves
Called up share capital200200
Profit and loss account120,629121,399
Shareholders' funds120,829121,599
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2024, and are signed on its behalf by:
SIMPSON, Stephen John
Director
Registered Company No. 10444070
NORTHERN BRIGHT LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year00
3.Debtors: amounts due within one year

2023

2022

££
Other debtors7,6607,659
Total7,6607,659
4.Creditors: amounts due within one year

2023

2022

££
Other creditors112,28527,285
Total112,28527,285