Brightteach Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10396743 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BRIGHTTEACH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A N Kaloki

SECRETARY:

Mrs J J L Kaloki

REGISTERED OFFICE:

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

REGISTERED NUMBER:

10396743 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

25,097

965

CURRENT ASSETS

Debtors

5

427,185

502,031

Cash at bank

239,073

73,109

666,258

575,140

CREDITORS

Amounts falling due within one year

6

536,671

337,328

NET CURRENT ASSETS

129,587

237,812

TOTAL ASSETS LESS CURRENT LIABILITIES

154,684

238,777

PROVISIONS FOR LIABILITIES

6,342

-

NET ASSETS

148,342

238,777

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

148,242

238,677

SHAREHOLDERS' FUNDS

148,342

238,777

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 13 April 2026 and were signed by:

Mr A N Kaloki - Director

1.	STATUTORY INFORMATION

Brightteach 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT.

When the outcome of a transaction can be estimated reliably, turnover from education support services if recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to contract services.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment - 6 year straight line

Fixture and fittings - 20% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 September 2024

-

1,540

Additions

1,296

25,851

27,147

Disposals

-

(432

)

(432

)

At 31 August 2025

1,296

26,959

28,255

DEPRECIATION

At 1 September 2024

-

575

Charge for year

86

2,656

2,742

Eliminated on disposal

-

(159

)

(159

)

At 31 August 2025

86

3,072

3,158

NET BOOK VALUE

At 31 August 2025

1,210

23,887

25,097

At 31 August 2024

-

965

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

403,471

254,293

Other debtors

-

105,712

Directors' current accounts

-

76,626

Prepayments and accrued income

23,714

65,400

427,185

502,031

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade creditors

14,016

-

Amounts owed to group undertakings

708

-

Corporation tax

112,442

46,350

Social security and other taxes

23,230

6,983

VAT

187,634

139,006

Accruals and deferred income

198,641

144,989

536,671

337,328

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

100

Ordinary

£1

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

Mr A N Kaloki

Balance outstanding at start of year

76,626

(541

)

Amounts advanced

76,045

77,167

Amounts repaid

(152,671

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

76,626

9.	ULTIMATE PARENT COMPANY

The directors consider that the immediate parent undertaking of the company is Brightteach Group Limited, the ultimate parent undertaking of the company is Kaloki Family Company, the registered address of both companies is 12 Victoria Road, Barnsley, S70 2BB.