Bright Voyage Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14589533

Bright Voyage Limited

Filleted Unaudited Financial Statements

31 January 2026

Bright Voyage Limited

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Current assets

Debtors	4	1,412	20
Cash at bank and in hand		7,719	66,066
		-------	--------
		9,131	66,086

Creditors: amounts falling due within one year	5	779,811	1,570,653
		---------	------------
Net current liabilities		770,680	1,504,567
		---------	------------
Total assets less current liabilities		( 770,680)	( 1,504,567)
		---------	------------
Net liabilities		( 770,680)	( 1,504,567)
		---------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 770,780)	( 1,504,667)
	---------	------------
Shareholder deficit	( 770,680)	( 1,504,567)
	---------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 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 year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 16 October 2026 , and are signed on behalf of the board by:

Mr H Desai
Director

Company registration number: 14589533

Bright Voyage Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 128 City Road, London, EC1V 2NX, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Revenue from the assignment of film rights is derived from a contract with the commissioning producer and is recognised commensurate to the completion percentage of the film. Revenue from film production commission is recognised upon final delivery of the film. Final delivery is the point at which the film is available for theatrical release. Film tax credits due are recognised within other operating income upon receipt. These are received as credit against eligible expenditure incurred on the production of the film.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Debtors

	2026	2025
	£	£
Other debtors	1,412	20
	-------	----

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	8,400	–
Production advances	769,661	1,563,653
Other creditors	1,750	7,000
	---------	------------
	779,811	1,570,653
	---------	------------