Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 13595863 Mr Paul Bright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13595863 2023-09-30 13595863 2024-09-30 13595863 2023-10-01 2024-09-30 13595863 frs-core:CurrentFinancialInstruments 2024-09-30 13595863 frs-core:Non-currentFinancialInstruments 2024-09-30 13595863 frs-core:BetweenOneFiveYears 2024-09-30 13595863 frs-core:ComputerEquipment 2024-09-30 13595863 frs-core:ComputerEquipment 2023-10-01 2024-09-30 13595863 frs-core:ComputerEquipment 2023-09-30 13595863 frs-core:MotorVehicles 2024-09-30 13595863 frs-core:MotorVehicles 2023-10-01 2024-09-30 13595863 frs-core:MotorVehicles 2023-09-30 13595863 frs-core:ShareCapital 2024-09-30 13595863 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 13595863 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13595863 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 13595863 frs-bus:SmallEntities 2023-10-01 2024-09-30 13595863 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13595863 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 13595863 frs-bus:Director1 2023-10-01 2024-09-30 13595863 frs-countries:EnglandWales 2023-10-01 2024-09-30 13595863 2022-09-30 13595863 2023-09-30 13595863 2022-10-01 2023-09-30 13595863 frs-core:CurrentFinancialInstruments 2023-09-30 13595863 frs-core:Non-currentFinancialInstruments 2023-09-30 13595863 frs-core:BetweenOneFiveYears 2023-09-30 13595863 frs-core:ShareCapital 2023-09-30 13595863 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 13595863
Bright Plumbing & Heating Services Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13595863
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,739 3,515
14,739 3,515
CURRENT ASSETS
Debtors 5 4,156 1,460
Cash at bank and in hand 9,077 3,856
13,233 5,316
Creditors: Amounts Falling Due Within One Year 6 (14,303 ) (16,291 )
NET CURRENT ASSETS (LIABILITIES) (1,070 ) (10,975 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,669 (7,460 )
Creditors: Amounts Falling Due After More Than One Year 7 (16,500 ) -
NET LIABILITIES (2,831 ) (7,460 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (2,931 ) (7,560 )
SHAREHOLDERS' FUNDS (2,831) (7,460)
Page 1
Page 2
For the year ending 30 September 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 Paul Bright
Director
30/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bright Plumbing & Heating Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13595863 . The registered office is Ground Floor, Unit 1, Mulgrave Chambers, 26-28 Mulgrave Road, Sutton, Surrey, SM2 6LE.
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. 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:
Motor Vehicle - 25 % on Reducing Balance Basis
Computer Equipment - 20 % on Reducing Balance Basis
Motor Vehicles Motor Vehicle
Computer Equipment Computer Equipment
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 5,763 257 6,020
Additions 18,258 - 18,258
Disposals (5,763 ) - (5,763 )
As at 30 September 2024 18,258 257 18,515
Depreciation
As at 1 October 2023 2,432 73 2,505
Provided during the period 4,565 37 4,602
Disposals (3,331 ) - (3,331 )
As at 30 September 2024 3,666 110 3,776
Net Book Value
As at 30 September 2024 14,592 147 14,739
As at 1 October 2023 3,331 184 3,515
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5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 4,156 -
VAT - 1,460
4,156 1,460
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
PAYE & Social Security 466 397
VAT 213 -
Net Salaries 1,810 3,686
Accruals - Accountancy Fees 4,650 4,224
Director's loan account 7,164 7,984
14,303 16,291
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,500 -
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 16,500 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4