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REGISTERED NUMBER: 05794284 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BRIGHT PUBLISHING LIMITED

BRIGHT PUBLISHING LIMITED (REGISTERED NUMBER: 05794284)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRIGHT PUBLISHING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: A J Brogden
M C Pluck





SECRETARY: Tayler Bradshaw Limited





REGISTERED OFFICE: Cambridge House
16 High Street
Saffron Walden
Essex
CB10 1AX





REGISTERED NUMBER: 05794284 (England and Wales)





ACCOUNTANTS: Tayler Bradshaw
Cambridge House
16 High Street
Saffron Walden
Essex
CB10 1AX

BRIGHT PUBLISHING LIMITED (REGISTERED NUMBER: 05794284)

BALANCE SHEET
30 SEPTEMBER 2024

30/9/24 30/9/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 77,953 120,013

CURRENT ASSETS
Stocks 3,804 3,804
Debtors 5 528,188 626,343
Cash at bank and in hand 136,132 14,003
668,124 644,150
CREDITORS
Amounts falling due within one year 6 594,697 464,471
NET CURRENT ASSETS 73,427 179,679
TOTAL ASSETS LESS CURRENT LIABILITIES 151,380 299,692

CREDITORS
Amounts falling due after more than one
year

7

(124,745

)

(75,966

)

PROVISIONS FOR LIABILITIES (14,811 ) (22,802 )
NET ASSETS 11,824 200,924

CAPITAL AND RESERVES
Called up share capital 11,699 11,699
Retained earnings 125 189,225
SHAREHOLDERS' FUNDS 11,824 200,924

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BRIGHT PUBLISHING LIMITED (REGISTERED NUMBER: 05794284)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by:





A J Brogden - Director


BRIGHT PUBLISHING LIMITED (REGISTERED NUMBER: 05794284)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Bright Publishing 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 35 ).

BRIGHT PUBLISHING LIMITED (REGISTERED NUMBER: 05794284)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 235,079
Additions 4,164
At 30 September 2024 239,243
DEPRECIATION
At 1 October 2023 115,066
Charge for year 46,224
At 30 September 2024 161,290
NET BOOK VALUE
At 30 September 2024 77,953
At 30 September 2023 120,013

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 447,938 464,167
Other debtors 80,250 162,176
528,188 626,343

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Bank loans and overdrafts 47,921 17,593
Hire purchase contracts 18,653 18,653
Trade creditors 118,083 68,228
Taxation and social security 173,455 107,197
Other creditors 236,585 252,800
594,697 464,471

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/9/24 30/9/23
£    £   
Bank loans 66,692 -
Hire purchase contracts 58,053 75,966
124,745 75,966