Brightgrey Engineering Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08636149 (England and Wales)

BRIGHTGREY ENGINEERING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

Mr K McGuigan

Mr M O Lee

REGISTERED OFFICE:

4 Apollo Park

University Way

Crewe

CW1 6HX

REGISTERED NUMBER:

08636149 (England and Wales)

AUDITORS:

Johnson Tidsall Limited

Chartered Accountants

& Statutory Auditor

81 Burton Road

Derby

Derbyshire

DE1 1TJ

FIXED ASSETS

Investments

4

102

TOTAL ASSETS LESS CURRENT
LIABILITIES

102

CAPITAL AND RESERVES

Called up share capital

100,002

Retained earnings

(99,900

)

(99,900

)

102

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr K McGuigan - Director

1.	STATUTORY INFORMATION

Brightgrey Engineering 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about Brightgrey Engineering Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Pendine Holdco Limited, 4 Apollo Park, University Way, Crewe, CW1 6HX.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investments in subsidiaries are initially measured at cost and subsequently measured at costs less any accumulated impairment losses. The investments are assessed for impairment at the end of each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

102

NET BOOK VALUE

At 31 December 2024

102

At 31 December 2023

102

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Mellor FCA (Senior Statutory Auditor)

for and on behalf of Johnson Tidsall Limited

6.	ULTIMATE CONTROLLING PARTY

Brightgrey Engineering Limited is a wholly owned subsidiary of Pendine Holdco Limited.

They both share the same registered office.

Pendine Holdco Limited prepare consolidated financial statements, of which Brightgrey Retail Limited forms a part of. The consolidated financial statements are publicly available at Companies House, Crown Way, Cardiff, CF14 3UZ, DX 33050 Cardiff, United Kingdom.