REGISTERED NUMBER: 12112128 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Bright Site Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P B Simona

REGISTERED OFFICE:

Top Floor

10 The Broadway

Leigh-On-Sea

Essex

SS9 1AW

REGISTERED NUMBER:

12112128 (England and Wales)

ACCOUNTANTS:

Vortex Accountants Limited

Top Floor

10 The Broadway

Leigh On Sea

Essex

SS9 1AW

FIXED ASSETS

Tangible assets

4

49,688

20,841

CURRENT ASSETS

Debtors

5

20,255

29,915

Cash at bank

34,600

3,977

54,855

33,892

CREDITORS

Amounts falling due within one year

6

36,509

50,982

NET CURRENT ASSETS/(LIABILITIES)

18,346

(17,090

)

TOTAL ASSETS LESS CURRENT LIABILITIES

68,034

3,751

CREDITORS

Amounts falling due after more than one year

7

30,717

-

NET ASSETS

37,317

3,751

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

37,217

3,651

37,317

3,751

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 21 April 2026 and were signed by:

Mr P B Simona - Director

1.	STATUTORY INFORMATION

Bright Site Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 August 2024

34,735

Additions

55,685

Disposals

(34,735

)

At 31 July 2025

55,685

DEPRECIATION

At 1 August 2024

13,894

Charge for year

10,049

Eliminated on disposal

(17,946

)

At 31 July 2025

5,997

NET BOOK VALUE

At 31 July 2025

49,688

At 31 July 2024

20,841

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,999

21,900

VAT

256

8,015

20,255

29,915

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,045

24,890

Tax

18,232

17,117

Social security and other taxes

959

-

Directors' current accounts

9,773

7,575

Accrued expenses

2,500

1,400

36,509

50,982

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

30,717

-