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REGISTERED NUMBER: 11402373 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30th June 2024

for

BRIGHTER HEARING LIMITED

BRIGHTER HEARING LIMITED (REGISTERED NUMBER: 11402373)

Contents of the Financial Statements
for the year ended 30th June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRIGHTER HEARING LIMITED

Company Information
for the year ended 30th June 2024







DIRECTOR: Ms B L Harley





SECRETARY:





REGISTERED OFFICE: 1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR





REGISTERED NUMBER: 11402373 (England and Wales)





ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR

BRIGHTER HEARING LIMITED (REGISTERED NUMBER: 11402373)

Balance Sheet
30th June 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 727,044 727,044

CURRENT ASSETS
Cash at bank 9,948 18,137

CREDITORS
Amounts falling due within one year 5 697,302 740,664
NET CURRENT LIABILITIES (687,354 ) (722,527 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,690

4,517

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 39,590 4,417
39,690 4,517

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 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 7th February 2025 and were signed by:





Ms B L Harley - Director


BRIGHTER HEARING LIMITED (REGISTERED NUMBER: 11402373)

Notes to the Financial Statements
for the year ended 30th June 2024


1. STATUTORY INFORMATION

Brighter Hearing Limited 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - NIL ) .

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1st July 2023
and 30th June 2024 727,044
NET BOOK VALUE
At 30th June 2024 727,044
At 30th June 2023 727,044

BRIGHTER HEARING LIMITED (REGISTERED NUMBER: 11402373)

Notes to the Financial Statements - continued
for the year ended 30th June 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans and overdrafts 190,399 276,687
Amounts owed to group undertakings 496,772 461,772
Taxation and social security 10,131 2,205
697,302 740,664

6. SECURED DEBTS

The following secured debts are included within creditors:

30/6/24 30/6/23
£    £   
Bank loans 190,399 -

The Barclays loan is secured by way of a charge held over the freehold property owned by the company.

7. ULTIMATE CONTROLLING PARTY

The controlling party is Ms B L Harley.