Company No: 07540332 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	2,255		3,415
		2,255		3,415
Current assets
Debtors	4	436,154		431,071
Cash at bank and in hand	5	321,861		1,281,113
		758,015		1,712,184
Creditors: amounts falling due within one year	6	( 470,900)		( 379,494)
Net current assets		287,115		1,332,690
Total assets less current liabilities		289,370		1,336,105
Net assets		289,370		1,336,105
Capital and reserves
Called-up share capital	7	40		80
Capital redemption reserve		40		0
Profit and loss account		289,290		1,336,025
Total shareholder's funds		289,370		1,336,105

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Brightman Business Solutions Ltd (registered number: 07540332) were approved and authorised for issue by the Director. They were signed on its behalf by:

Romy Jane Hughes Director

12 October 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Brightman Business Solutions Ltd (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	13		13

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 March 2025	57,785		57,785
Additions	2,197		2,197
At 28 February 2026	59,983		59,983
Accumulated depreciation
At 01 March 2025	54,370		54,370
Charge for the financial year	3,358		3,358
At 28 February 2026	57,728		57,728
Net book value
At 28 February 2026	2,255		2,255
At 28 February 2025	3,415		3,415

4. Debtors

	2026		2025
	£		£
Trade debtors	414,555		379,173
Accrued income	21,599		28,000
Corporation tax	0		23,898
	436,154		431,071

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	321,814		1,260,361
Short-term deposits	47		20,752
	321,861		1,281,113

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	69,369		1,698
Taxation and social security	170,946		261,074
Other creditors	230,585		116,722
	470,900		379,494

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
40 Class A ordinary shares of £ 1.00 each (2025: 80 shares of £ 1.00 each)	40		80

During the year, the company purchased 40 Class A ordinary Shares.