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Registered Number: 06488773
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 October 2025

for

BRIGHT INVESTMENTS PENSIONS AND SAVINGS LTD

Bright Investments Pensions and Savings Ltd
Contents Page
For the year ended 31 October 2025
Chartered Accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Bright Investments Pensions and Savings Ltd for the year ended 31 October 2025.

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 Investments Pensions and Savings Ltd for the year ended 31 October 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations.

This report is made solely to the Board of Directors of Bright Investments Pensions and Savings Ltd, as a body, in accordance with the terms of our engagement letter dated 01 February 2014. Our work has been undertaken solely to prepare for your approval the financial statements of Bright Investments Pensions and Savings Ltd and state those matters that we have agreed to state to the Board of Directors of Bright Investments Pensions and Savings Ltd, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bright Investments Pensions and Savings Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Bright Investments Pensions and Savings 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 Investments Pensions and Savings Ltd. You consider that Bright Investments Pensions and Savings 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 Investments Pensions and Savings 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 for the year ended 31 October 2025.




....................................................

KWSR & CO LTD
136 Merton High Street
London
SW19 1BA
24 November 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 1,501    1,043 
Investments 4 18,638    16,973 
20,139    18,016 
Current assets      
Cash at bank and in hand 22,092    14,111 
Creditors: amount falling due within one year (16,426)   (9,637)
Net current assets 5,666    4,474 
 
Total assets less current liabilities 25,805    22,490 
Net assets 25,805    22,490 
 

Capital and reserves 		     
Called up share capital 5 20,000    20,000 
Profit and loss account 5,805    2,490 
Shareholders' funds 25,805    22,490 
 


For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 November 2025 and were signed by:


-------------------------------
Ana Sofia De La Quintana
Director
2
General Information
Bright Investments Pensions and Savings Ltd is a private company, limited by shares, registered in England and Wales, registration number 06488773, registration address 23 Bracken Avenue, London, SW12 8BJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance 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) and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.33% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 November 2024 24,026    24,026 
Additions 849    849 
Disposals -    - 
At 31 October 2025 24,875    24,875 
Depreciation
At 01 November 2024 22,983    22,983 
Charge for year 391    391 
On disposals -    - 
At 31 October 2025 23,374    23,374 
Net book values
Closing balance as at 31 October 2025 1,501    1,501 
Opening balance as at 01 November 2024 1,043    1,043 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 November 2024 28,880    28,880 
Additions -    - 
Disposals (10,242)   (10,242)
At 31 October 2025 18,638    18,638 

5.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
20,000 Ordinary shares of £1.00 each 20,000    20,000 
20,000    20,000 

3