Company registration number 16184366 (England and Wales)
BRIGHTER DAYS RESIDENTIAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
One Bell Lane
Lewes
East Sussex
BN7 1JU
BRIGHTER DAYS RESIDENTIAL LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
BRIGHTER DAYS RESIDENTIAL LTD
COMPANY INFORMATION
- 1 -
Directors
L I F Holt
(Appointed 14 January 2025)
O L Holt
(Appointed 14 January 2025)
Company number
16184366
Registered office
175 South Coast Road
Peacehaven
East Sussex
BN10 8NR
Accountants
TC Group
One Bell Lane
Lewes
East Sussex
BN7 1JU
BRIGHTER DAYS RESIDENTIAL LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 2 -
2026
Notes
£
£
Fixed assets
Tangible assets
3
10,130
Current assets
Debtors
4
1,855
Cash at bank and in hand
23,486
25,341
Creditors: amounts falling due within one year
5
(32,138)
Net current liabilities
(6,797)
Total assets less current liabilities
3,333
Creditors: amounts falling due after more than one year
6
(44,603)
Net liabilities
(41,270)
Capital and reserves
Called up share capital
7
2
Profit and loss reserves
(41,272)
Total equity
(41,270)
BRIGHTER DAYS RESIDENTIAL LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 3 -

For the financial period ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
L I F Holt
Director
Company registration number 16184366 (England and Wales)
BRIGHTER DAYS RESIDENTIAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
- 4 -
1
Accounting policies
Company information

Brighter Days Residential Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 175 South Coast Road, Peacehaven, East Sussex, BN10 8NR.

1.1
Reporting period

The financial statements cover the 12 month period from the date of incorporation 14 January 2025 to 31 January 2026 as this is the first year of trading. There are no comparative figures.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

BRIGHTER DAYS RESIDENTIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
4 years Straight Line
Motor vehicles
20% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BRIGHTER DAYS RESIDENTIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
Number
Total
7
BRIGHTER DAYS RESIDENTIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
- 7 -
3
Tangible fixed assets
Computers
Motor vehicles
Total
£
£
£
Cost
At 14 January 2025
-
0
-
0
-
0
Additions
7,165
8,045
15,210
Disposals
-
0
(2,100)
(2,100)
At 31 January 2026
7,165
5,945
13,110
Depreciation and impairment
At 14 January 2025
-
0
-
0
-
0
Depreciation charged in the period
1,791
1,189
2,980
At 31 January 2026
1,791
1,189
2,980
Carrying amount
At 31 January 2026
5,374
4,756
10,130
4
Debtors
2026
Amounts falling due within one year:
£
Other debtors
1,855
5
Creditors: amounts falling due within one year
2026
£
Bank loans
22,403
Taxation and social security
5,161
Other creditors
4,574
32,138
6
Creditors: amounts falling due after more than one year
2026
£
Bank loans and overdrafts
44,603
BRIGHTER DAYS RESIDENTIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
- 8 -
7
Called up share capital
2026
2026
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
2
2
8
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Advance to Director
-
-
1,855
1,855
-
1,855
1,855

The advance to Director was repaid within 9 months of the year end.

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