BRIGHT FUTURES PUBLICATIONS LIMITED


Director	MR RA THOMSON


Registered Address	7 Harmony Court
	Bonnyrigg
	EH19 3NY


Registered Number	SC798899 (Scotland)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	395		741
Cash at bank and on hand		35		2,279
		430		3,020
Creditors amounts falling due within one year	4	(8,808)		(13,405)
Net current assets (liabilities)			(8,378)		(10,385)
Total assets less current liabilities			(8,378)		(10,385)
Net assets			(8,378)		(10,385)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(8,379)		(10,386)
Shareholders' funds			(8,378)		(10,385)

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 Director acknowledges 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 Director on 29 October 2026, and are signed on its behalf by:

MR RA THOMSON
Director
Registered Company No. SC798899

BRIGHT FUTURES PUBLICATIONS LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	395	741
Total	395	741

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,019	1,009
Other creditors	6,144	11,831
Accrued liabilities and deferred income	645	565
Total	8,808	13,405