BRIGHT LINKS (UK) LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 8528937

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,712		3,408

			2,712		3,408
CURRENT ASSETS
Stocks		1,033		126,230
Debtors		186,043		144,239
Cash at bank and in hand		94,717		23,397

		281,793		293,866
Creditors: Amounts Falling Due Within One Year		(230,935 )		(236,504 )

NET CURRENT ASSETS (LIABILITIES)			50,858		57,362

TOTAL ASSETS LESS CURRENT LIABILITIES			53,570		60,770

Creditors: Amounts Falling Due After More Than One Year			-		(11,615 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10 )		(29 )

NET ASSETS			53,560		49,126

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			53,559		49,125

SHAREHOLDERS' FUNDS			53,560		49,126

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BRIGHT LINKS (UK) LTD

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr NIRAV MODI

Director

22/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

BRIGHT LINKS (UK) LTD Registered number 8528937 is a limited by shares company incorporated in England & Wales. The Registered Office is 124 City road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% based on Written Down Value
Computer Equipment	25% based on Written Down Value

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	3	3

	3	3

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BRIGHT LINKS (UK) LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	30,447	1,452	31,899

As at 31 March 2025	30,447	1,452	31,899

Depreciation
As at 1 April 2024	27,330	1,161	28,491
Provided during the period	623	73	696

As at 31 March 2025	27,953	1,234	29,187

Net Book Value
As at 31 March 2025	2,494	218	2,712

As at 1 April 2024	3,117	291	3,408

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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