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Company Registration No. 04096234 (England and Wales)
Brighten Jeffrey James Limited Unaudited accounts for the year ended 31 March 2025
Brighten Jeffrey James Limited Unaudited accounts Contents
Page
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Brighten Jeffrey James Limited Company Information for the year ended 31 March 2025
Directors
Roger Gerald Brighten Maria de Fatima Brighten Paul Alexander Philip Brighten Nicole Brighten
Company Number
04096234 (England and Wales)
Registered Office
Brighten Jeffrey James Ltd 421a Finchley Road London London NW3 6HJ England
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Brighten Jeffrey James Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
10 
10 
Current assets
Debtors
454,135 
458,575 
Cash at bank and in hand
4,185 
9,227 
458,320 
467,802 
Creditors: amounts falling due within one year
(226,174)
(231,788)
Net current assets
232,146 
236,014 
Net assets
232,156 
236,024 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
232,056 
235,924 
Shareholders' funds
232,156 
236,024 
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 directors acknowledge their 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 of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Roger Gerald Brighten Director Company Registration No. 04096234
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Brighten Jeffrey James Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Brighten Jeffrey James Limited is a private company, limited by shares, registered in England and Wales, registration number 04096234. The registered office is Brighten Jeffrey James Ltd, 421a Finchley Road , London, London, NW3 6HJ, 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.
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:
Plant & machinery
20%
Fixtures & fittings
25%
Computer equipment
33%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
4,388 
2,687 
19,019 
26,094 
At 31 March 2025
4,388 
2,687 
19,019 
26,094 
Depreciation
At 1 April 2024
4,388 
2,687 
19,019 
26,094 
At 31 March 2025
4,388 
2,687 
19,019 
26,094 
Net book value
At 31 March 2025
- 
- 
- 
- 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2024
10 
Valuation at 31 March 2025
10 
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Brighten Jeffrey James Limited Notes to the Accounts for the year ended 31 March 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
904 
904 
Trade debtors
19,560 
24,000 
Other debtors
5,000 
5,000 
25,464 
29,904 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
428,671 
428,671 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,573 
8,055 
Loans from directors
221,601 
223,733 
226,174 
231,788 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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