2024-09-01 2025-08-31 2025-08-31 false SC670268 BRIGHT SPOT ACCOUNTS LTD 69202Bookkeeping activities iso4217:GBP xbrli:pure SC6702682024-09-01 SC6702682025-08-31 SC6702682024-09-01 2025-08-31 SC670268bus:Micro-entities2024-09-01 2025-08-31 SC670268bus:AuditExempt-NoAccountantsReport2024-09-01 2025-08-31 SC670268bus:FullAccounts2024-09-01 2025-08-31 SC670268core:WithinOneYear2025-08-31 SC670268core:AfterOneYear2025-08-31 SC670268core:WithinOneYear2024-09-01 2025-08-31 SC670268core:AfterOneYear2024-09-01 2025-08-31 SC670268core:CurrentFinancialInstruments2025-08-31 SC670268core:Non-currentFinancialInstruments2025-08-31 SC670268core:CurrentFinancialInstruments2024-09-01 2025-08-31 SC670268core:Non-currentFinancialInstruments2024-09-01 2025-08-31 SC670268core:LandBuildings2024-09-01 2025-08-31 SC670268core:FurnitureFittings2024-09-01 2025-08-31 SC670268core:OfficeEquipment2024-09-01 2025-08-31 SC670268core:Vehicles2024-09-01 2025-08-31 SC670268core:PlantMachinery2024-09-01 2025-08-31 SC670268core:OtherPropertyPlantEquipment2024-09-01 2025-08-31 SC670268core:LandBuildings2025-08-31 SC670268core:PlantMachinery2025-08-31 SC670268core:Vehicles2025-08-31 SC670268core:FurnitureFittings2025-08-31 SC670268core:OfficeEquipment2025-08-31 SC670268core:OtherPropertyPlantEquipment2025-08-31 SC670268core:Right-of-useAssets2024-09-01 2025-08-31 SC670268core:Right-of-useAssets2025-08-31 SC670268core:Goodwill2024-09-01 2025-08-31 SC670268core:PatentsTrademarksLicencesConcessionsSimilar2024-09-01 2025-08-31 SC670268core:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-09-01 2025-08-31 SC670268core:OtherResidualIntangibleAssets2024-09-01 2025-08-31 SC670268core:Goodwill2025-08-31 SC670268core:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-08-31 SC670268core:PatentsTrademarksLicencesConcessionsSimilar2025-08-31 SC670268core:OtherResidualIntangibleAssets2025-08-31 SC670268dpl:CostSales2024-09-01 2025-08-31 SC670268dpl:AdministrativeExpenses2024-09-01 2025-08-31 SC670268dpl:DistributionCosts2024-09-01 2025-08-31SC6702682023-09-01 SC6702682024-08-31 SC6702682023-09-01 2024-08-31 SC670268core:WithinOneYear2024-08-31 SC670268core:AfterOneYear2024-08-31 SC670268core:CurrentFinancialInstruments2024-08-31 SC670268core:Non-currentFinancialInstruments2024-08-31 SC670268core:LandBuildings2024-08-31 SC670268core:PlantMachinery2024-08-31 SC670268core:Vehicles2024-08-31 SC670268core:FurnitureFittings2024-08-31 SC670268core:OfficeEquipment2024-08-31 SC670268core:OtherPropertyPlantEquipment2024-08-31 SC670268core:Right-of-useAssets2024-08-31 SC670268core:Goodwill2024-08-31 SC670268core:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-08-31 SC670268core:PatentsTrademarksLicencesConcessionsSimilar2024-08-31 SC670268core:OtherResidualIntangibleAssets2024-08-31 SC670268dpl:AdministrativeExpenses2023-09-01 2024-08-31SC670268bus:Director12024-09-01 2025-08-31SC670268bus:PrivateLimitedCompanyLtd2024-09-01 2025-08-31
BRIGHT SPOT ACCOUNTS LTD
Unaudited Financial Statements
for the year ended 31 August 2025
Company registration number SC670268
(Scotland)

Company Information

For the year ended 31 August 2025
Director Smith, Ann-Marie

Registered office 36a Brunstane Road
Edinburgh
EH15 2QR

Registered number SC670268

Accountant Bright Spot Accounts Ltd
36A Brunstane Road
EDINBURGH
Edinburgh
Midlothian
EH15 2QR

Statement of Financial Position

As at 31 August 2025
2025
2024
£
£
£
£
Fixed assets
400
793
Current assets
22,156
14,385
Prepayments and accrued income
359
830
Creditors amounts falling due within one year
(5,209)
(3,096)
Net current assets (liabilities)
17,306
12,119
Total assets less current liabilities
17,706
12,912
Creditors amounts falling due after one year
(6)
(9,017)
Net assets (liabilities)
17,700
3,895
Capital and reserves
17,700
3,895

Notes to the Financial Statements

1. Employees

The average number of employees during the year was 0 (2024: 0).
The company is a private company limited by shares and registered in Scotland. It 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 financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Directors on 28 May 2026 and are signed on its behalf by:

Smith, Ann-Marie
Smith, Ann-Marie
Director

Company registration number SC670268