Company registration number:
SC571264
Brightwaste Ltd
Unaudited filleted financial statements
30 September 2025
Brightwaste Ltd
Contents
Statement of financial position and notes to the financial statements
Brightwaste Ltd
Statement of financial position
30 September 2025
|
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2025 |
|
|
2024 |
|
|
|
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£ |
£ |
|
£ |
£ |
|
|
|
|
|
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|
Fixed assets |
|
|
|
15,915 |
|
|
10,778 |
|
|
|
|
_______ |
|
|
_______ |
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|
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Current assets |
|
|
68,048 |
|
|
43,862 |
|
|
Prepayments and accrued income |
|
|
52,836 |
|
|
59,223 |
|
|
|
|
_______ |
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|
_______ |
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|
|
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120,884 |
|
|
103,085 |
|
|
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|
|
|
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Creditors: amounts falling due within one year |
|
|
|
(
292,054) |
|
|
(
268,482) |
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|
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_______ |
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_______ |
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Net current liabilities |
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|
(
171,170) |
|
|
(
165,397) |
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_______ |
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_______ |
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Total assets less current liabilities |
|
|
|
(
155,255) |
|
|
(
154,619) |
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|
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|
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|
|
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Accruals and deferred income |
|
|
|
(
6,388) |
|
|
(
6,017) |
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|
|
|
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|
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_______ |
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_______ |
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Net liabilities |
|
|
|
(
161,643) |
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|
(
160,636) |
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_______ |
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_______ |
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Capital and reserves |
|
|
|
(
161,643) |
|
|
(
160,636) |
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|
|
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_______ |
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_______ |
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Notes to the financial statements
Brightwaste Ltd
Year ended 30 September 2025
1.
Employee numbers
The average number of persons employed by the company during the year amounted to
4
(2024:
4
).
2.
Transition to FRS 105
These financial statements are the first financial statements of the company to be prepared in accordance with the micro-entity provisions under Financial Reporting Standard 105 (FRS105). The accounting policies applied under the company's previous accounting framework (FRS 102 1A) are different to those under FRS 105 and the financial statements have been adjusted to reflect the change in policy.At transition date, 1 October 2023, the company had a provision for deferred tax on the balance sheet of £3,771. For the year ended 30 September 2024, under FRS 102 1A, the company credited £1,109 of deferred tax to the profit and loss account resulting in a deferred tax provision of £2,662 as at 30 September 2024. Under FRS 105 no provision for deferred tax is permissible and as a result these transactions have been reversed resulting in an decrease in net liabilities and profit and loss reserves as at 1 October 2023 of £3,771 and as at 30 September 2024 of £2,662. Profit for the year ended 30 September 2024 has reduced from £15,821 to £14,712.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors
and authorised for issue on
26 May 2026
, and are signed on behalf of the board by:
Mr. R B Green
Director
Company registration number:
SC571264
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Stuart House, Eskmills, Station Road, Musselburgh, East Lothian, EH21 7PB.