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Company Registration No. 11672047 (England and Wales)
BRIGHT STORY LTD Unaudited accounts for the year ended 31 March 2025
BRIGHT STORY LTD Unaudited accounts Contents
Page
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BRIGHT STORY LTD Company Information for the year ended 31 March 2025
Director
Rachel Louise Bright
Company Number
11672047 (England and Wales)
Registered Office
2 Russell Street Bath Somerset BA1 2QF ENGLAND
Accountants
Link Stone Advisory Limited 28 Brock Street Bath BA1 2LN
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BRIGHT STORY LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
649 
985 
Current assets
Inventories
170 
170 
Debtors
151,023 
204,717 
Cash at bank and in hand
400,010 
242,824 
551,203 
447,711 
Creditors: amounts falling due within one year
(59,478)
(46,779)
Net current assets
491,725 
400,932 
Net assets
492,474 
402,017 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
492,374 
401,917 
Shareholders' funds
492,474 
402,017 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 November 2025 and were signed on its behalf by
Rachel Louise Bright Director Company Registration No. 11672047
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BRIGHT STORY LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
BRIGHT STORY LTD is a private company, limited by shares, registered in England and Wales, registration number 11672047. The registered office is 2 Russell Street, Bath, Somerset, BA1 2QF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Taxation
Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Straight Line Over 5 Years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. .
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BRIGHT STORY LTD Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
1,678 
At 31 March 2025
1,678 
Depreciation
At 1 April 2024
693 
Charge for the year
336 
At 31 March 2025
1,029 
Net book value
At 31 March 2025
649 
At 31 March 2024
985 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
88,775 
119,836 
Other debtors
62,248 
84,881 
151,023 
204,717 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
626 
124 
Trade creditors
- 
513 
Taxes and social security
58,452 
45,742 
Accruals
400 
400 
59,478 
46,779 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Rachel Louise Bright
Directors Loan Account
84,627 
- 
- 
84,627 
84,627 
- 
- 
84,627 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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