REGISTERED NUMBER: 11749002 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BRIGHTER PERSPECTIVES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L J Morrison

REGISTERED OFFICE:

C/O TC Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

REGISTERED NUMBER:

11749002 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

83

528

CURRENT ASSETS

Debtors

6

13,793

250,358

Cash and cash equivalents

72,393

59,942

86,186

310,300

CREDITORS

Amounts falling due within one year

7

(48,020

)

(207,310

)

NET CURRENT ASSETS

38,166

102,990

TOTAL ASSETS LESS CURRENT LIABILITIES

38,249

103,518

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

38,248

103,517

SHAREHOLDERS' FUNDS

38,249

103,518

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

L J Morrison - Director

1.	STATUTORY INFORMATION

Brighter Perspectives 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of the exemption under FRS 102 from disclosing related party transactions with other wholly owned members of the same group.

Turnover

Turnover refers to the supply of consultancy services. Turnover is recognised only once a service has been provided and the right to the income has been earned.

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

and 31 January 2026

1,780

DEPRECIATION

At 1 February 2025

1,252

Charge for year

445

At 31 January 2026

1,697

NET BOOK VALUE

At 31 January 2026

83

At 31 January 2025

528

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

11,350

-

Amounts owed by group undertakings

2,326

242,020

Other debtors

117

948

13,793

242,968

Amounts falling due after more than one year:

Trade debtors

-

7,390

Aggregate amounts

13,793

250,358

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

144

173

Taxation and social security

3,551

17,926

Other creditors

44,325

189,211

48,020

207,310

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £2,326 (2025: £242,020) by its parent company. This balance is non-interest bearing, repayable on demand, and is included within debtors due within one year.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Three Little Kiwis Limited.

The ultimate controlling party is L J Morrison.