Bright and Shining Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: 09122309 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE PERIOD 8 JULY 2014 TO 31 JULY 2015

FOR

BRIGHT AND SHINING LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

4

DIRECTOR:

Mrs M C Spence

SECRETARY:

A Ashworth

REGISTERED OFFICE:

670 Bradford Road

Birkenshaw

BD11 2EE

REGISTERED NUMBER:

09122309 (England and Wales)

ACCOUNTANTS:

Cox Costello & Horne (North) LLP

Josephs Well Suite 2C

Westgate

Leeds

LS3 1AB

FIXED ASSETS

Tangible assets

2

5,398

CURRENT ASSETS

Debtors

5,295

Cash at bank

2,609

7,904

CREDITORS

Amounts falling due within one year

12,913

NET CURRENT LIABILITIES

(5,009

)

TOTAL ASSETS LESS CURRENT LIABILITIES

389

PROVISIONS FOR LIABILITIES

1,080

NET LIABILITIES

(691

)

RESERVES

Profit and loss account

(691

)

(691

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2015.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2015 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 25 February 2016 and were signed by:

Mrs M C Spence - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover for the period 8 July 2014 - 26 March 2015 represents net invoiced sales of goods, excluding value

added tax.

Turnover from the period 27 March 2015 represents invoiced sales of services.

The company has operated value added tax scheme from 8 July 2014 to 26 March 2015.

Tangible fixed assets

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

life.

Plant and machinery etc - 33% straight line.

Assets are not capitalised unless the cost is £150 or more.

Deferred tax

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

balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

Additions

8,098

At 31 July 2015

8,098

DEPRECIATION

Charge for period

2,700

At 31 July 2015

2,700

NET BOOK VALUE

At 31 July 2015

5,398

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 July 2015:

£

Mrs M C Spence

Balance outstanding at start of period

-

Amounts advanced

4,176

Amounts repaid

(17,039

)

Balance outstanding at end of period

(12,863

)

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to three)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Bright and Shining Limited for the period ended 31 July 2015 which comprise the Profit and Loss

Account, the Balance Sheet and the related notes from the company's accounting records and from information and

explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the director of Bright and Shining Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bright and Shining Limited and state those matters that we have agreed to state to the director of Bright and Shining Limited in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Bright and Shining Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bright and Shining Limited. You consider that Bright and Shining Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Bright and Shining Limited.

For this reason, we have not verified the accuracy or completeness of the accounting records or information and

explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cox Costello & Horne (North) LLP

Josephs Well Suite 2C

Westgate

Leeds

LS3 1AB

25 February 2016