| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 28 February 2026 |
| for |
| Brightlec Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 28 February 2026 |
| for |
| Brightlec Limited |
| Brightlec Limited (Registered number: 07956328) |
| Contents of the Financial Statements |
| for the Year Ended 28 February 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Brightlec Limited |
| Company Information |
| for the Year Ended 28 February 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Lister House |
| Lister Hill |
| Horsforth |
| Leeds |
| LS18 5AZ |
| Brightlec Limited (Registered number: 07956328) |
| Balance Sheet |
| 28 February 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Prepayments and accrued income |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| 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. |
| Brightlec Limited (Registered number: 07956328) |
| Balance Sheet - continued |
| 28 February 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Brightlec Limited (Registered number: 07956328) |
| Notes to the Financial Statements |
| for the Year Ended 28 February 2026 |
| 1. | STATUTORY INFORMATION |
| Brightlec Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Tangible fixed assets are stated at cost less accumulated depreciation. |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: |
| Plant and machinery - 20% on cost |
| Fixtures and fittings - 20% on cost |
| Motor vehicles - 25% on cost |
| Computer equipment - 33% on cost |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Brightlec Limited (Registered number: 07956328) |
| Notes to the Financial Statements - continued |
| for the Year Ended 28 February 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 March 2025 |
| Additions |
| At 28 February 2026 |
| DEPRECIATION |
| At 1 March 2025 |
| Charge for year |
| At 28 February 2026 |
| NET BOOK VALUE |
| At 28 February 2026 |
| At 28 February 2025 |
| Included in the net book value of £111,957 is £88,823 (2023 - £106,382) relating to assets held under hire purchase agreements. |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 8) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Brightlec Limited (Registered number: 07956328) |
| Notes to the Financial Statements - continued |
| for the Year Ended 28 February 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Hire purchase contracts (see note 8) |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2026 | 2025 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| The above operating lease payments relate to the lease of the company's trading premises. |