REGISTERED NUMBER: 05634423 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

BRIGHT COLLIE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H M David

Mrs H M David

SECRETARY:

Mrs H M David

REGISTERED OFFICE:

Unit 2

Talbot Green Business Park

Llantrisant

RCT

Glamorgan

CF72 9FG

REGISTERED NUMBER:

05634423 (England and Wales)

ACCOUNTANTS:

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

FIXED ASSETS

Intangible assets

4

3,646

4,896

Tangible assets

5

6,938

7,223

10,584

12,119

CURRENT ASSETS

Debtors

6

40,960

61,895

Cash at bank

33,468

65,659

74,428

127,554

CREDITORS

Amounts falling due within one year

7

84,341

73,565

NET CURRENT (LIABILITIES)/ASSETS

(9,913

)

53,989

TOTAL ASSETS LESS CURRENT LIABILITIES

671

66,108

CREDITORS

Amounts falling due after more than one year

8

-

(10,000

)

PROVISIONS FOR LIABILITIES

(1,318

)

(1,445

)

NET (LIABILITIES)/ASSETS

(647

)

54,663

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

(650

)

54,660

SHAREHOLDERS' FUNDS

(647

)

54,663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 27 October 2025 and were signed on its behalf by:

H M David - Director

1.	STATUTORY INFORMATION

Bright Collie 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.

The financial statements have been prepared on the going concern basis which assumes the continuing support of the company's directors, bankers and other creditors. The directors believe this support will continue and are satisfied that the company is a going concern.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes and is recognised when goods or services are provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being

amortised evenly over its estimated useful life of twenty years. The directors consider the write off period to be adequate.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 15% on cost

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.

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 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

25,000

AMORTISATION

At 1 July 2024

20,104

Charge for year

1,250

At 30 June 2025

21,354

NET BOOK VALUE

At 30 June 2025

3,646

At 30 June 2024

4,896

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

35,393

Additions

1,678

At 30 June 2025

37,071

DEPRECIATION

At 1 July 2024

28,170

Charge for year

1,963

At 30 June 2025

30,133

NET BOOK VALUE

At 30 June 2025

6,938

At 30 June 2024

7,223

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

33,362

57,046

Other debtors

7,598

4,849

40,960

61,895

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans and overdrafts

15,827

10,000

Trade creditors

47,715

25,208

Taxation and social security

10,394

30,121

Other creditors

10,405

8,236

84,341

73,565

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans

-

10,000