Registration number: 08761381

Brighter Days Consultancy Ltd

Director's Report for the Year Ended 31 October 2025

The director presents her report and the financial statements for the year ended 31 October 2025.

Director of the company

The director who held office during the year was as follows:

Miss Margaret Day

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved and authorised by the director on 4 July 2026
 

......................................... Miss Margaret Day Director

Brighter Days Consultancy Ltd

(Registration number: 08761381)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	191	191
Current assets
Debtors	4	-	2,183
Cash at bank and in hand		-	361
		-	2,544
Creditors: Amounts falling due within one year	6	(15)	(2,559)
Net current liabilities		(15)	(15)
Total assets less current liabilities		176	176
Provisions for liabilities		(36)	(36)
Net assets		140	140
Capital and reserves
Called up share capital	7	100	100
Retained earnings		40	40
Shareholders' funds		140	140

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Brighter Days Consultancy Ltd

(Registration number: 08761381)
Balance Sheet as at 31 October 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 4 July 2026
 

......................................... Miss Margaret Day Director

Brighter Days Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
107 Caithness Road
Mitcham
CR4 2EZ
United Kingdom

These financial statements were authorised for issue by the director on 4 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis on preparing its financial statements.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	25% Reduced Balance Basis

Brighter Days Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Brighter Days Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	709	709
At 31 October 2025	709	709
Depreciation
At 1 November 2024	518	518
At 31 October 2025	518	518
Carrying amount
At 31 October 2025	191	191
At 31 October 2024	191	191

4

Debtors

Current	2025 £	2024 £
Other debtors	-	2,183
	-	2,183

5	Cash and cash equivalents

	2025 £	2024 £
Cash at bank	-	361

Brighter Days Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Creditors

	Note	2025 £	2024 £
Due within one year
Amounts due to related parties		15	1,516
Accruals		-	696
Income tax liability		-	347
		15	2,559

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary £1 Shares of £1 each	100	100	100	100