REGISTERED NUMBER: 08887705 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Rspg Bright Feather Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R S Galbraith

REGISTERED OFFICE:

Unit 1

The Cam Centre

Wilbury Way

Hitchin

SG4 0TW

REGISTERED NUMBER:

08887705 (England and Wales)

CURRENT ASSETS

Stocks

6

135,000

165,000

Debtors

7

72,726

36,712

Cash at bank and in hand

41,302

59,046

249,028

260,758

CREDITORS

Amounts falling due within one year

8

179,597

147,272

NET CURRENT ASSETS

69,431

113,486

TOTAL ASSETS LESS CURRENT LIABILITIES

69,431

113,486

CREDITORS

Amounts falling due after more than one year

9

19,629

28,750

NET ASSETS

49,802

84,736

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

49,792

84,726

49,802

84,736

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

R S Galbraith - Director

1.	STATUTORY INFORMATION

Rspg Bright Feather Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The functional currency of the entity is Pound Sterling (£).

Turnover

Turnover comprises of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

- The amount of revenue can be reliably measured:

- It is probable that future economic benefits will flow to the entity:

- and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

27,501

2,679

30,180

DEPRECIATION

At 1 March 2025

and 28 February 2026

27,501

2,679

30,180

NET BOOK VALUE

At 28 February 2026

-

-

-

At 28 February 2025

-

-

-

6.

STOCKS

2026

2025

£

£

Stocks

135,000

165,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

52,983

33,795

Deferred tax asset

11,510

-

Prepayments

8,233

2,917

72,726

36,712

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 10)

5,700

5,000

Trade creditors

43,774

11,110

Tax

125

4,572

Social security and other taxes

1,276

586

Other creditors

216

1,200

Pension payable

680

273

Directors' current accounts

120,892

116,777

Accrued expenses

3,388

3,675

Net wages

3,546

4,079

179,597

147,272

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

19,629

28,750

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

5,700

5,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

19,629

28,750

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

24,000

24,000

Between one and five years

11,000

35,000

35,000

59,000

12.	ULTIMATE CONTROLLING PARTY

The controlling party is R S Galbraith.

RELATED PARTY TRANSACTIONS

At the balance sheet date the company owed £120,892 (2025: £116,777) to R Galbraith the director of the company. There are no terms of repayment or interest charged on this loan.