Company Registration No. 05611609 (England and Wales)
Brite Sparks Auto Electrical Limited
Unaudited accounts
for the year ended 30 November 2025
Brite Sparks Auto Electrical Limited
Statement of financial position
as at 30 November 2025
Tangible assets
129,577
99,908
Cash at bank and in hand
136,160
97,587
Creditors: amounts falling due within one year
(117,909)
(136,691)
Net current assets
168,208
125,406
Total assets less current liabilities
297,785
225,314
Creditors: amounts falling due after more than one year
-
(3,580)
Provisions for liabilities
Deferred tax
(32,395)
(24,957)
Net assets
265,390
196,777
Called up share capital
100
100
Profit and loss account
265,290
196,677
Shareholders' funds
265,390
196,777
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 23 April 2026 and were signed on its behalf by
Mr P Saywell
Director
Company Registration No. 05611609
Brite Sparks Auto Electrical Limited
Notes to the Accounts
for the year ended 30 November 2025
Brite Sparks Auto Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 05611609. The registered office is 51 London Road, Sandy, Bedfordshire, SG19 1DZ.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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% reducing balance
Fixtures & fittings
33% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Brite Sparks Auto Electrical Limited
Notes to the Accounts
for the year ended 30 November 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 December 2024
285,647
4,887
290,534
At 30 November 2025
339,210
4,887
344,097
At 1 December 2024
185,759
4,867
190,626
Charge for the year
23,874
20
23,894
At 30 November 2025
209,633
4,887
214,520
At 30 November 2025
129,577
-
129,577
At 30 November 2024
99,888
20
99,908
Amounts falling due within one year
Trade debtors
81,249
101,936
Other debtors
41,029
21,120
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
3,620
6,000
Trade creditors
317
36,442
Taxes and social security
55,568
71,822
Other creditors
58,404
22,427
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 4 (2024: 3).