REGISTERED NUMBER: SC413389 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRITE SERVICES (SCOTLAND) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S G Thomson

REGISTERED OFFICE:

Berkeley House

5 Newton Terrace

Glasgow

G3 7PJ

REGISTERED NUMBER:

SC413389 (Scotland)

ACCOUNTANTS:

Profit Counts Limited

13 Glasgow Road

Paisley

Renfrewshire

PA1 3QS

FIXED ASSETS

Tangible assets

4

11,937

2,703

CURRENT ASSETS

Stocks

13,063

19,735

Debtors

151,050

132,257

Cash at bank

38,083

11,592

202,196

163,584

CREDITORS

Amounts falling due within one year

44,110

31,599

NET CURRENT ASSETS

158,086

131,985

TOTAL ASSETS LESS CURRENT LIABILITIES

170,023

134,688

PROVISIONS FOR LIABILITIES

5

2,266

513

NET ASSETS

167,757

134,175

CAPITAL AND RESERVES

Called up share capital

6

2

2

Retained earnings

7

167,755

134,173

SHAREHOLDERS' FUNDS

167,757

134,175

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

S G Thomson - Director

1.	STATUTORY INFORMATION

Brite Services (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 10 - 25% on cost

Computer equipment - 25% on cost

Plant and Machinery - 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Government grants received in respect of fixed assets are capitalised in the balance sheet as a liability and amortised as income to the profit and loss over the estimated life of the assets.

Government grants received in respect of revenue items are shown as income, in the Other income section of the accounts. Receipts from the Coronavirus Job Retention Scheme are show separately within the same section.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

15,625

Additions

11,116

At 31 March 2025

26,741

DEPRECIATION

At 1 April 2024

12,922

Charge for year

1,882

At 31 March 2025

14,804

NET BOOK VALUE

At 31 March 2025

11,937

At 31 March 2024

2,703

5.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,266

513

Deferred

tax

£

Balance at 1 April 2024

513

Provided during year

1,753

Balance at 31 March 2025

2,266

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary A Shares

£1

2

2

7.

RESERVES

Retained

earnings

£

At 1 April 2024

134,173

Profit for the year

33,582

At 31 March 2025

167,755

8.	RELATED PARTY DISCLOSURES

The company is controlled by its parent company Brite Holdings (Scotland) Limited by virtue of its shareholding.

During the year the company made sales of £1,000 (2024: £1,745) and purchase of £5,021(2024: £1,224) to Brite Holdings (Scotland) Ltd, the parent company. Included within Creditors due within one year, at the year end is £3,412 (2024: £3,412) owed from this company.

During the year consultancy fees of £45,010 (2024: £46,209) was recieved from Brian Cullen Ltd, a company under common control. Included within Debtors at the year end is £69,962 (2024: £68,399) owed from this company.

During the year consultancy fees of £76,437(2024: £46,591) was received from Brite (Gilmerton) Limited, a company under common control. Included within Debtors at the year end is £24,995 (2024: £24,995) owed from this company.

During the year consultancy fees of £88,694 (2024: £49,997) was received from Brite (Paisley) Limited, a company under common control.

During the year consultancy fees of £42,215 (2024: £33,437) was recieved from Brite (Bridge of Weir) Limited a company under common control..

During the year NIl consultancy fees (2024: £7,067) was received from Cam laboratory Ltd and purchases of £2,100 to Brite holdings (Scotland) Ltd holds shares in.

During the year consultancy fees of £7,101 (2024: 6,674) was received from 3DDenta Ltd, a company that Brite holdings (Scotland) Ltd holds shares in. Included within Debtors at the year end is £9,100 (2024: £9,100) owed from this company.

During the year consultancy fees of £6,061 (2024: £Nil) was paid to Fusion Digital Dental Ltd, a company . under common control. Included within Debtors at the year end is £2000 (2024: £Nil)) owed from this company.