Briteson Limited - Filleted accounts

Registered number

11256914

Briteson Limited

Filleted Accounts

31 December 2024

Briteson Limited
Registered number:		11256914
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Current assets
Debtors	3	594,489			269,606

Creditors: amounts falling due within one year	4	(591,973)			(268,265)

Net current assets			2,516			1,341

Net assets			2,516			1,341

Capital and reserves
Called up share capital			1			1
Profit and loss account			2,515			1,340

Shareholder's funds			2,516			1,341

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J M Kendrick
Director
Approved on 24 September 2025

Briteson Limited
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2024		2023
Number			Number

	Average number of persons employed by the company	15		5


3	Debtors	2024		2023
£			£

	Other debtors	594,489		269,606


4	Creditors: amounts falling due within one year	2024		2023
£			£

	Trade creditors	88,850		1,685
	Other taxes and social security costs	503,123		266,580
		591,973		268,265


5	Related party transactions

	Other debtors is an amount of £594,489 due to the company from ROKiT Holdings Inc., a company registered in the United States of America.


6	Controlling party

	The company's ultimate parent company is ROKiT Launch Limited, a company registered in Ireland, whose registered address is 6 Heytesbury Court, Pembroke Lane, Dublin 4, Ireland.


7	Other information

	Briteson Limited is a private company limited by shares and incorporated in England. Its registered office is:
	ROKiT House
	Kingswood Business Park
	Holyhead Road
	Albrighton
	Staffordshire
	WV7 3AU