Acorah Software Products - Accounts Production 15.0.600 false true false 1 September 2023 31 August 2024 31 August 2024 14304188 Mr Jake Cairns iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14304188 2023-08-31 14304188 2024-08-31 14304188 2023-09-01 2024-08-31 14304188 frs-core:Non-currentFinancialInstruments 2024-08-31 14304188 frs-core:FurnitureFittings 2024-08-31 14304188 frs-core:FurnitureFittings 2023-09-01 2024-08-31 14304188 frs-core:FurnitureFittings 2023-08-31 14304188 frs-core:ShareCapital 2024-08-31 14304188 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 14304188 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14304188 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 14304188 frs-bus:SmallEntities 2023-09-01 2024-08-31 14304188 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14304188 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 14304188 frs-bus:Director1 2023-09-01 2024-08-31 14304188 frs-countries:EnglandWales 2023-09-01 2024-08-31
Registered number: 14304188
Bright Morning Star Energy Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
YSM Tax Services Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14304188
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 900
900
TOTAL ASSETS LESS CURRENT LIABILITIES 900
Creditors: Amounts Falling Due After More Than One Year 5 (663 )
NET ASSETS 237
CAPITAL AND RESERVES
Called up share capital 6 (100 )
Profit and Loss Account 337
SHAREHOLDERS' FUNDS 237
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jake Cairns
Director
13/09/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bright Morning Star Energy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14304188 . The registered office is 4th Floor, 18 St. Cross Street, London, United Kingdom, EC1N 8UN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2023 -
Additions 1,200
As at 31 August 2024 1,200
Depreciation
As at 1 September 2023 -
Provided during the period 300
As at 31 August 2024 300
Net Book Value
As at 31 August 2024 900
As at 1 September 2023 -
Page 2
Page 3
5. Creditors: Amounts Falling Due After More Than One Year
2024
£
Other creditors 663
6. Share Capital
2024
£
Allotted, Called up and fully paid (100 )
Page 3