Company Registration No. 10327949 (England and Wales)
BRIGHTSIDE HEATING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
Star House
Star Hill
Rochester
Kent
ME1 1UX
BRIGHTSIDE HEATING SERVICES LIMITED
CONTENTS
Page
Company information
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 7
BRIGHTSIDE HEATING SERVICES LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr G Kelly
Mrs D Kelly
Mr H Kelly
Company number
10327949
Registered office
Unit 5, Rochester Court
Anthonys Way
Medway City Estate
Rochester
Kent
ME2 4NW
Accountants
TC Group
Star House
Star Hill
Rochester
Kent
ME1 1UX
BRIGHTSIDE HEATING SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
30,969
39,569
Current assets
Stocks
18,000
25,000
Debtors
4
149,886
197,852
Cash at bank and in hand
165,911
233,441
333,797
456,293
Creditors: amounts falling due within one year
5
(150,177)
(225,834)
Net current assets
183,620
230,459
Net assets
214,589
270,028
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
214,489
269,928
Total equity
214,589
270,028

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

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.

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

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

BRIGHTSIDE HEATING SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 22 June 2026 and are signed on its behalf by:
Mr G Kelly
Director
Company registration number 10327949 (England and Wales)
BRIGHTSIDE HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Brightside Heating Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5, Rochester Court, Anthonys Way, Medway City Estate, Rochester, Kent, ME2 4NW.

1.1
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.

1.2
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.

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.

1.3
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.

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:

Motor vehicles
25% reducing balance
Office equipment
25% 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.

BRIGHTSIDE HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
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 statement of financial position 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.

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.

BRIGHTSIDE HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2026
2025
Number
Number
Total
7
9
BRIGHTSIDE HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
3
Tangible fixed assets
Motor vehicles
Office equipment
Total
£
£
£
Cost
At 1 April 2025
58,351
3,074
61,425
Additions
-
0
1,550
1,550
At 31 March 2026
58,351
4,624
62,975
Depreciation and impairment
At 1 April 2025
19,722
2,134
21,856
Depreciation charged in the year
9,657
493
10,150
At 31 March 2026
29,379
2,627
32,006
Carrying amount
At 31 March 2026
28,972
1,997
30,969
At 31 March 2025
38,629
940
39,569
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
35,616
40,106
Corporation tax recoverable
29,538
40,310
Other debtors
79,441
111,359
Prepayments
5,291
6,077
149,886
197,852
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
11,411
11,289
Corporation tax
2,236
9,651
Other taxation and social security
22,783
27,796
Other creditors
112,182
145,598
Accruals
1,565
31,500
150,177
225,834
2026-03-31 2025-04-01 false false false 23 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr G Kelly Mrs D Kelly Mr H Kelly 10327949 2025-04-01 2026-03-31 10327949 bus:Director1 2025-04-01 2026-03-31 10327949 bus:Director2 2025-04-01 2026-03-31 10327949 bus:Director3 2025-04-01 2026-03-31 10327949 bus:RegisteredOffice 2025-04-01 2026-03-31 10327949 2026-03-31 10327949 2025-03-31 10327949 core:MotorVehicles 2026-03-31 10327949 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2026-03-31 10327949 core:MotorVehicles 2025-03-31 10327949 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 10327949 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 10327949 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10327949 core:ShareCapital 2026-03-31 10327949 core:ShareCapital 2025-03-31 10327949 core:RetainedEarningsAccumulatedLosses 2026-03-31 10327949 core:RetainedEarningsAccumulatedLosses 2025-03-31 10327949 core:MotorVehicles 2025-04-01 2026-03-31 10327949 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-04-01 2026-03-31 10327949 2024-04-01 2025-03-31 10327949 core:MotorVehicles 2025-03-31 10327949 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 10327949 2025-03-31 10327949 core:CurrentFinancialInstruments 2026-03-31 10327949 core:CurrentFinancialInstruments 2025-03-31 10327949 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10327949 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10327949 bus:FRS102 2025-04-01 2026-03-31 10327949 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10327949 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP