Company Registration No. 14229118 (England and Wales)
Bright Arches Ltd
Unaudited accounts
for the year ended 31 December 2025
Bright Arches Ltd
Unaudited accounts
Contents
Bright Arches Ltd
Company Information
for the year ended 31 December 2025
Directors
V O'Connor
P Connor
Company Number
14229118 (England and Wales)
Registered Office
1st Floor Waterfront One
Waterfront Business Park
Brierley Hill
West Midlands
DY5 1LX
Bright Arches Ltd
Statement of financial position
as at 31 December 2025
Intangible assets
962,073
-
Tangible assets
340,519
26,770
Cash at bank and in hand
1,176,246
670,164
Creditors: amounts falling due within one year
(1,217,378)
(456,872)
Net current assets
39,249
269,698
Total assets less current liabilities
1,344,341
297,718
Creditors: amounts falling due after more than one year
(754,464)
-
Provisions for liabilities
Net assets
504,747
297,718
Called up share capital
100
100
Profit and loss account
504,647
297,618
Shareholders' funds
504,747
297,718
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by
V O'Connor
Director
Company Registration No. 14229118
Bright Arches Ltd
Notes to the Accounts
for the year ended 31 December 2025
Bright Arches Ltd is a private company, limited by shares, registered in England and Wales, registration number 14229118. The registered office is 1st Floor Waterfront One, Waterfront Business Park, Brierley Hill, West Midlands, DY5 1LX.
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.
The accounts are presented in £ sterling.
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.
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.
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.
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful of
20 years.
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
- straight line over seven years
Fixtures & fittings
- straight line over five years
Bright Arches Ltd
Notes to the Accounts
for the year ended 31 December 2025
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.
4
Intangible fixed assets
Goodwill
Other
Total
Additions
960,791
30,000
990,791
At 31 December 2025
960,791
30,000
990,791
Charge for the year
27,843
875
28,718
At 31 December 2025
27,843
875
28,718
At 31 December 2025
932,948
29,125
962,073
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 January 2025
29,407
2,529
31,936
Additions
346,649
-
346,649
At 31 December 2025
376,056
2,529
378,585
At 1 January 2025
4,993
173
5,166
Charge for the year
32,394
506
32,900
At 31 December 2025
37,387
679
38,066
At 31 December 2025
338,669
1,850
340,519
At 31 December 2024
24,414
2,356
26,770
6
Investments
Other investments
Valuation at 1 January 2025
1,250
Valuation at 31 December 2025
2,500
Bright Arches Ltd
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
Accrued income and prepayments
31,640
16,237
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
139,286
-
Trade creditors
373,530
127,561
Taxes and social security
55,908
37,227
Other creditors
153,658
47,387
Loans from directors
115,389
115,430
9
Creditors: amounts falling due after more than one year
2025
2024
10
Deferred taxation
2025
2024
Accelerated capital allowances
85,130
-
Charged to the profit and loss account
85,130
-
Provision at end of year
85,130
-
Allotted, called up and fully paid:
75 Ordinary shares of £1 each
75
75
25 Ordinary A of £1 each
25
25
12
Average number of employees
During the year the average number of employees was 187 (2024: 110).