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REGISTERED NUMBER: 12181183 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st August 2024

for

BRIGHT SIDE LEARNING LTD

BRIGHT SIDE LEARNING LTD (REGISTERED NUMBER: 12181183)






Contents of the Financial Statements
FOR THE YEAR ENDED 31ST AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

BRIGHT SIDE LEARNING LTD

Company Information
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTOR: Mr Hesain Ehmat Akhadir Saleh





REGISTERED OFFICE: 30 Barbour Court Strafford Road
Acton Ealing
United Kingdom
W3 8YD





REGISTERED NUMBER: 12181183 (England and Wales)

BRIGHT SIDE LEARNING LTD (REGISTERED NUMBER: 12181183)

Balance Sheet
31ST AUGUST 2024

31/8/24 31/8/23
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,043 3,043

CURRENT ASSETS
Cash at bank and in hand 1,035 1,035

CREDITORS
Amounts falling due within one year 5 (24,522 ) (24,522 )
NET CURRENT LIABILITIES (23,487 ) (23,487 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(20,444

)

(20,444

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (20,544 ) (20,544 )
SHAREHOLDERS' FUNDS (20,444 ) (20,444 )

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 29th May 2025 and were signed by:





Mr Hesain Ehmat Akhadir Saleh - Director


BRIGHT SIDE LEARNING LTD (REGISTERED NUMBER: 12181183)

Notes to the Financial Statements
FOR THE YEAR ENDED 31ST AUGUST 2024

1. STATUTORY INFORMATION

Bright Side Learning 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.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Fixtures & fittings - 15% Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet
when there is an enforceable right to set off the recognised amounts and there is an intention
to settle on a net basis or to realise the asset and settle the liability simultaneously.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

BRIGHT SIDE LEARNING LTD (REGISTERED NUMBER: 12181183)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31ST AUGUST 2024

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st September 2023
and 31st August 2024 3,580
DEPRECIATION
At 1st September 2023
and 31st August 2024 537
NET BOOK VALUE
At 31st August 2024 3,043
At 31st August 2023 3,043

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Other creditors 24,522 24,522