Brighter Living Care Limited - Filleted accounts

Registered number

11951353

Brighter Living Care Limited

Filleted Accounts

30 April 2025

Brighter Living Care Limited
Registered number:		11951353
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,666			3,333

Current assets
Debtors	4	426,218			422,332
Cash at bank and in hand		421,402			-
		847,620			422,332

Creditors: amounts falling due within one year	5	(475,632)			(312,851)

Net current assets			371,988			109,481

Net assets			373,654			112,814

Capital and reserves
Called up share capital			2			2
Profit and loss account			373,652			112,812

Shareholder's funds			373,654			112,814

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.




Josiah Millar
Director
Approved by the board on 31 October 2025

Brighter Living Care Limited
Notes to the Accounts
for the year ended 30 April 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:


	Leasehold land and buildings	over the lease term
	Computer equipment	over 3 years
	Motor vehicles	over 3 years


	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.

	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			129		77

3	Tangible fixed assets
		Computer equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2024	4,738		5,000		9,738
	At 30 April 2025	4,738		5,000		9,738

	Depreciation
	At 1 May 2024	4,738		1,667		6,405
	Charge for the year	-		1,667		1,667
	At 30 April 2025	4,738		3,334		8,072

	Net book value
	At 30 April 2025	-		1,666		1,666
	At 30 April 2024	-		3,333		3,333


4	Debtors			2025		2024
£					£

	Trade debtors			300,449		279,217
	Accrued income			107,621		129,469
	Other debtors			18,148		13,646
				426,218		422,332


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

	Accrued payroll costs			137,671		72,856
	Bank loans and overdrafts			-		15,703
	Trade creditors			12,057		12,215
	Taxation and social security costs			320,731		212,077
	Other creditors			5,173		-
				475,632		312,851


6	Controlling party

	The ultimate controlling party is the sole director, J Millar. The immediate holding company with effect from April 16, 2024 is 14 Millar Holdings Ltd, who purchased the entire share capital of the company from J Millar on that date.


7	Other information

	Brighter Living Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Regus - Building 220 Wharfdale Road
	Winnersh Triangle
	Wokingham
	Berks
	RG41 5TP