REGISTERED NUMBER: 08704726 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Bright Comet Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A C Hegan

Mrs C M Hegan

REGISTERED OFFICE:

1C Amberside

Wood Lane

Hemel Hempstead

Hertfordshire

HP2 4TP

REGISTERED NUMBER:

08704726 (England and Wales)

ACCOUNTANTS:

Farrell & Co

1C Amberside

Wood Lane

Hemel Hempstead

Hertfordshire

HP2 4TP

FIXED ASSETS

Tangible assets

4

1,563

2,084

CURRENT ASSETS

Debtors

5

-

5,946

Cash at bank

75,473

122,842

75,473

128,788

CREDITORS

Amounts falling due within one year

6

16,627

1,667

NET CURRENT ASSETS

58,846

127,121

TOTAL ASSETS LESS CURRENT LIABILITIES

60,409

129,205

PROVISIONS FOR LIABILITIES

297

396

NET ASSETS

60,112

128,809

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

8

59,912

128,609

SHAREHOLDERS' FUNDS

60,112

128,809

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mr A C Hegan - Director

1.	STATUTORY INFORMATION

Bright Comet 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.

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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

1,426

6,308

7,734

DEPRECIATION

At 1 October 2024

975

4,675

5,650

Charge for year

113

408

521

At 30 September 2025

1,088

5,083

6,171

NET BOOK VALUE

At 30 September 2025

338

1,225

1,563

At 30 September 2024

451

1,633

2,084

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

-

5,946

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

1

-

Trade creditors

(1

)

94

Taxation and social security

85

85

Other creditors

16,542

1,488

16,627

1,667

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary B

£1

100

100

200

200

8.

RESERVES

Retained

earnings

£

At 1 October 2024

128,609

Deficit for the year

(53,697

)

Dividends

(15,000

)

At 30 September 2025

59,912