NORTHERN BRIGHT LTD


Directors	SJ Simpson
	AJ Watts


Registered Address	12a Marlborough Place
	Brighton
	BN1 1WN


Registered Number	10444070 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		220,680		220,680
			220,680		220,680
Current assets
Debtors	5	438,297		30
Cash at bank and on hand		7,223		11,497
		445,520		11,527
Creditors amounts falling due within one year	6	(543,455)		(118,163)
Net current assets (liabilities)			(97,935)		(106,636)
Total assets less current liabilities			122,745		114,044
Net assets			122,745		114,044
Capital and reserves
Called up share capital			200		200
Profit and loss account			122,545		113,844
Shareholders' funds			122,745		114,044

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 January 2026, and are signed on its behalf by:

SJ Simpson
Director
Registered Company No. 10444070

NORTHERN BRIGHT LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 November 24	220,680	220,680
At 31 October 25	220,680	220,680
Net book value
At 31 October 25	220,680	220,680
At 31 October 24	220,680	220,680

4.	Stocks

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	438,267	-
Other debtors	30	30
Total	438,297	30

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	268	-
Other creditors	542,455	117,455
Accrued liabilities and deferred income	732	708
Total	543,455	118,163