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Company Registration No. 06039772 (England and Wales)
Bright Square Trading Ltd Unaudited accounts for the year ended 31 March 2026
Bright Square Trading Ltd Unaudited accounts Contents
Page
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Bright Square Trading Ltd Company Information for the year ended 31 March 2026
Director
Neil Thompson
Secretary
Neill Thompson
Company Number
06039772 (England and Wales)
Registered Office
Chynance Accountancy Services Ltd 2 King Mark House Stret Constantine Newquay Cornwall TR7 1GF
Accountants
Chynance Accountancy Services Ltd 2 King Mark House Stret Constantine Newquay Cornwall TR7 1GF
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Bright Square Trading Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,715 
4,953 
Current assets
Inventories
2,050 
5,704 
Debtors
21,462 
22,022 
Cash at bank and in hand
14,144 
30,676 
37,656 
58,402 
Creditors: amounts falling due within one year
(41,334)
(59,948)
Net current liabilities
(3,678)
(1,546)
Total assets less current liabilities
37 
3,407 
Creditors: amounts falling due after more than one year
- 
(1,654)
Net assets
37 
1,753 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(63)
1,653 
Shareholders' funds
37 
1,753 
For the year ending 31 March 2026 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 director acknowledges his 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 and authorised for issue on 18 June 2026 and were signed on its behalf by
Neil Thompson Director Company Registration No. 06039772
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Bright Square Trading Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Bright Square Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 06039772. The registered office is Chynance Accountancy Services Ltd, 2 King Mark House, Stret Constantine, Newquay, Cornwall, TR7 1GF.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Motor vehicles
25% Reducing balance
Computer equipment
25% Reducing balance
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
18,333 
4,936 
23,269 
At 31 March 2026
18,333 
4,936 
23,269 
Depreciation
At 1 April 2025
15,070 
3,246 
18,316 
Charge for the year
816 
422 
1,238 
At 31 March 2026
15,886 
3,668 
19,554 
Net book value
At 31 March 2026
2,447 
1,268 
3,715 
At 31 March 2025
3,263 
1,690 
4,953 
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Bright Square Trading Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,629 
21,189 
Other debtors
833 
833 
21,462 
22,022 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
1,425 
3,651 
VAT
(1,617)
1,413 
Trade creditors
25,356 
41,352 
Taxes and social security
16,170 
7,096 
Other creditors
- 
342 
Accruals
- 
6,094 
41,334 
59,948 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
1,654 
8
Average number of employees
During the year the average number of employees was 1 (2025: 2).
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