Bristol Superlight Limited - Filleted accounts

Registered number

09663738

Bristol Superlight Limited

Filleted Accounts

31 December 2024

Bristol Superlight Limited
Registered number:		09663738
Balance Sheet
as at 31 December 2024

	Notes		2024			2023
£				£
Fixed assets
Tangible assets	3		268,366			316,952

Current assets
Stocks		493,555			281,867
Debtors	4	50,614			21,488
Cash at bank and in hand		589			159,693
		544,758			463,048

Creditors: amounts falling due within one year	5	(11,986,102)			(10,082,524)

Net current liabilities			(11,441,344)			(9,619,476)

Total assets less current liabilities			(11,172,978)			(9,302,524)

Creditors: amounts falling due after more than one year	6		(8,333)			(18,333)

Net liabilities			(11,181,311)			(9,320,857)

Capital and reserves
Called up share capital			1,000,000			1,000,000
Profit and loss account			(12,181,311)			(10,320,857)

Shareholder's funds			(11,181,311)			(9,320,857)

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.




S Siddiqi
Director
Approved by the board on 29 September 2025

Bristol Superlight 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			25% reducing balance basis
	Fixtures and fittings			15% reducing balance basis
	Motor vehicles			25%/15% reducing balance basis

	Stock
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2024		2023
Number							Number

	Average number of persons employed by the company					33		35


3	Tangible fixed assets
		Computer equipment		Fixtures and fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2024	2,182		44,370		541,422		587,974
	At 31 December 2024	2,182		44,370		541,422		587,974

	Depreciation
	At 1 January 2024	546		12,313		258,163		271,022
	Charge for the year	409		4,808		43,369		48,586
	At 31 December 2024	955		17,121		301,532		319,608

	Net book value
	At 31 December 2024	1,227		27,249		239,890		268,366
	At 31 December 2023	1,636		32,057		283,259		316,952


4	Debtors					2024		2023
£							£

	Other debtors					50,614		21,488


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

	Bank loans and overdrafts					10,000		10,000
	Trade creditors					684,128		684,476
	Taxation and social security costs					227,392		256,440
	Other creditors					11,064,582		9,131,608
						11,986,102		10,082,524


6	Creditors: amounts falling due after one year					2024		2023
£							£

	Bank loans					8,333		18,333


7	Related party transactions

	Fixed and floating charges dated 17 June 2022 have been registered in favour of Howard Tenens Limited related to a loan made to BSL CH AG, the parent company of Bristol Superlight Limited.


8	Controlling party

	The company is under the control of its ultimate parent company BSL CH AG.


9	Other information

	Bristol Superlight Limited is a private company limited by shares and incorporated in England. Its registered office is Wilkinson House, Blackbushe Business Park, Yateley, England GU46 6GE.