Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 14414036 Mrs Emma Belcher Mrs Beverley Wonnacott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14414036 2024-04-30 14414036 2025-04-30 14414036 2024-05-01 2025-04-30 14414036 frs-core:CurrentFinancialInstruments 2025-04-30 14414036 frs-core:Non-currentFinancialInstruments 2025-04-30 14414036 frs-core:ShareCapital 2025-04-30 14414036 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14414036 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14414036 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 14414036 frs-bus:SmallEntities 2024-05-01 2025-04-30 14414036 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14414036 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14414036 frs-bus:Director1 2024-05-01 2025-04-30 14414036 frs-bus:Director1 2024-04-30 14414036 frs-bus:Director1 2025-04-30 14414036 frs-bus:Director2 2024-05-01 2025-04-30 14414036 frs-bus:Director2 2024-04-30 14414036 frs-bus:Director2 2025-04-30 14414036 frs-countries:EnglandWales 2024-05-01 2025-04-30 14414036 2023-04-30 14414036 2024-04-30 14414036 2023-05-01 2024-04-30 14414036 frs-core:CurrentFinancialInstruments 2024-04-30 14414036 frs-core:Non-currentFinancialInstruments 2024-04-30 14414036 frs-core:ShareCapital 2024-04-30 14414036 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 14414036
Brighter Days Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14414036
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 509,038 463,558
Cash at bank and in hand 51,470 8,172
560,508 471,730
Creditors: Amounts Falling Due Within One Year 5 (1,380 ) (102,602 )
NET CURRENT ASSETS (LIABILITIES) 559,128 369,128
TOTAL ASSETS LESS CURRENT LIABILITIES 559,128 369,128
NET ASSETS 559,128 369,128
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 559,028 369,028
SHAREHOLDERS' FUNDS 559,128 369,128
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs Beverley Wonnacott
Director
7 August 2025
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
Brighter Days Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14414036 . The registered office is 14, Pollen Close, Figheldean, Salisbury, SP4 8JP.
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. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.3. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 100 100
Directors' loan accounts 259,151 -
259,251 100
Due after more than one year
Amounts owed by subsidiaries 249,787 463,458
509,038 463,558
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,380 1,272
Directors' loan accounts - 1,829
Amounts owed to subsidiaries - 99,501
1,380 102,602
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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Page 3
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mrs Emma Belcher 687 233,047 (104,200 ) - 129,534
Mrs Beverley Wonnacott (2,516 ) 232,133 (100,000 ) - 129,617
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
At 30 April 2025, Brighter Days Care At Home Limited owed the Company £6,329 (£99,501 owing to Brighter Days Care At Home Limited at 30 April 2024) in respect of loans held with the Company, and is included in debtors after more than 1 year.  These amounts are interest free and repayable on demand.  Brighter Days Holdings Limited holds 100% of the Share Capital in this Company.
At 30 April 2025, Brighter Days Property (Wiltshire) Limited owed the Company £243,458 (2024 = £463,458) in respect of loans held with the Company, and is included in debtors after more than 1 year.  These amounts are interest free and repayable on demand.  Brighter Days Holdings Limited also holds 100% of the Share Capital in this Company.
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