BRIGHTREYS LTD - Filleted accounts

Registered number

06785736

BRIGHTREYS LTD

Filleted Accounts

31 January 2025

BRIGHTREYS LTD
Registered number:		06785736
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,040			3,040

Current assets
Cash at bank and in hand		10,443			10,443

Creditors: amounts falling due within one year	4	(12,818)			(12,818)

Net current liabilities			(2,375)			(2,375)

Net assets			665			665

Capital and reserves
Called up share capital			100			100
Profit and loss account			565			565

Shareholder's funds			665			665

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.




R Sarmiento
Director
Approved by the board on 31 October 2025

BRIGHTREYS LTD
Notes to the Accounts
for the year ended 31 January 2025


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:

	Office equipment	18% reducing balance

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


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Office equipment
£
	Cost
	At 1 February 2024				24,219
	At 31 January 2025				24,219

	Depreciation
	At 1 February 2024				21,179
	At 31 January 2025				21,179

	Net book value
	At 31 January 2025				3,040
	At 31 January 2024				3,040


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Director current account		3		3
	Taxation and social security costs		12,815		12,815
			12,818		12,818


5	Other information

	BRIGHTREYS LTD is a private company limited by shares and incorporated in England. Its registered office is: