Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 06224201 Mr Andy Singleton Mrs Verity Singleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06224201 2024-04-30 06224201 2025-04-30 06224201 2024-05-01 2025-04-30 06224201 frs-core:CurrentFinancialInstruments 2025-04-30 06224201 frs-core:PlantMachinery 2025-04-30 06224201 frs-core:PlantMachinery 2024-05-01 2025-04-30 06224201 frs-core:PlantMachinery 2024-04-30 06224201 frs-core:ShareCapital 2025-04-30 06224201 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 06224201 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06224201 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 06224201 frs-bus:SmallEntities 2024-05-01 2025-04-30 06224201 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 06224201 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06224201 frs-bus:Director1 2024-05-01 2025-04-30 06224201 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 06224201 frs-countries:EnglandWales 2024-05-01 2025-04-30 06224201 2023-04-30 06224201 2024-04-30 06224201 2023-05-01 2024-04-30 06224201 frs-core:CurrentFinancialInstruments 2024-04-30 06224201 frs-core:ShareCapital 2024-04-30 06224201 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 06224201
Bright Process LTD
Unaudited Financial Statements
For The Year Ended 30 April 2025
Quest Accounting Services Limited
Suite 106, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1BP
Bright Process LTD
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Bright Process LTD
Accountant's Report
For The Year Ended 30 April 2025
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bright Process LTD for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Bright Process LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bright Process LTD and state those matters that we have agreed to state to the director of Bright Process LTD in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Bright Process LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bright Process LTD . You consider that Bright Process LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Bright Process LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Quest Accounting Services Ltd
30th September 2025

Quest Accounting Services Limited
Suite 106, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1BP
Page 1
Page 2
Bright Process LTD
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 06224201

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,633 |  | 2,928
|  |  | 1,633 |  | 2,928
CURRENT ASSETS
Cash at bank and in hand |  | 46,469 |  | 24,718 |
|  | 46,469 |  | 24,718 |
Creditors: Amounts Falling Due Within One Year | 5 | (43,652 ) |  | (37,956 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,817 |  | (13,238 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,450 |  | (10,310 )
NET ASSETS/(LIABILITIES) |  |  | 4,450 |  | (10,310 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10 |  | 10
Profit and Loss Account |  |  | 4,440 |  | (10,320 )
SHAREHOLDERS' FUNDS |  |  | 4,450 |  | (10,310)

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr Andy Singleton Director
30th September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Bright Process LTD
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Bright Process LTD is a private company, limited by shares, incorporated in England & Wales, registered number 06224201 . The registered office is 39 St. Williams Way, Rochester, Kent, ME1 2NX.
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. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 4 Years Straight Line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
2Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Bright Process LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 May 2024 | 13,827
Additions | 166
As at 30 April 2025 | 13,993
Depreciation
As at 1 May 2024 | 10,899
Provided during the period | 1,461
As at 30 April 2025 | 12,360
Net Book Value
As at 30 April 2025 | 1,633
As at 1 May 2024 | 2,928

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 34,536 |  | 27,757
VAT | 8,428 |  | 9,830
Director's loan account | 688 |  | 369
| 43,652 |  | 37,956

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4