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REGISTERED NUMBER: 07672902 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

BRIGHT INTERVALS LIMITED

BRIGHT INTERVALS LIMITED (REGISTERED NUMBER: 07672902)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 June 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BRIGHT INTERVALS LIMITED

COMPANY INFORMATION

For The Year Ended 30 June 2025

| DIRECTOR: | L K H Mak

| REGISTERED OFFICE: | 56 Craigweil Avenue

| Radlett

| WD7 7EY

| REGISTERED NUMBER: | 07672902 (England and Wales)

BRIGHT INTERVALS LIMITED (REGISTERED NUMBER: 07672902)

ABRIDGED BALANCE SHEET

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 38,051 |  | 48,590 |  |

Investments | 5 | 326,793 |  | 679,089 |  |

364,844 |  | 727,679 |  |

CURRENT ASSETS

Debtors | 40,751 |  | 43,491 |  |

Cash at bank | 242,165 |  | 66,117 |  |

282,916 |  | 109,608 |  |

CREDITORS

Amounts falling due within one year | 132,756 |  | 65,663 |  |

NET CURRENT ASSETS | 150,160 |  | 43,945 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 515,004 |  | 771,624 |  |

PROVISIONS FOR LIABILITIES | 23,140 |  | 133,641 |  |

NET ASSETS | 491,864 |  | 637,983 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 491,764 |  | 637,883 |  |

SHAREHOLDERS' FUNDS | 491,864 |  | 637,983 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BRIGHT INTERVALS LIMITED (REGISTERED NUMBER: 07672902)

ABRIDGED BALANCE SHEET - continued

30 June 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2026 and were signed by:

L K H Mak - Director

BRIGHT INTERVALS LIMITED (REGISTERED NUMBER: 07672902)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Bright Intervals 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared in accordance with the provisions of Section 1A ''Smaller Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

| Turnover

| Turnover represents sales of strategy consultancy services, excluding value added tax, performed during the year.

| Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

| life.

| Fixtures and fittings |  | - |  | 25% on cost |  |

| Computer equipment |  | - |  | 33.33% on cost |  |

| Motor Vehicles |  | - |  | 25% on cost |  |

| Financial instruments

| The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost, except for investments in shares which are measured at fair value. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

| Taxation

| Taxation for the year comprises current tax 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

| Deferred tax represents the future tax consequences of material transactions and events recognised in the financial statements of current and previous periods.

| Current tax and deferred tax assets and liabilities are not discounted and are 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.

BRIGHT INTERVALS LIMITED (REGISTERED NUMBER: 07672902)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction. Balances at the year-end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

| Investments

| Investments are measured at fair value at each reporting date, with gains or losses recognised in the profit or loss account. Investments are revalued annually using an open market valuation basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024 | 70,055 |  |

| Additions | 6,767 |  |

| At 30 June 2025 | 76,822 |  |

| DEPRECIATION

| At 1 July 2024 | 21,465 |  |

| Charge for year | 17,306 |  |

| At 30 June 2025 | 38,771 |  |

| NET BOOK VALUE

| At 30 June 2025 | 38,051 |  |

| At 30 June 2024 | 48,590 |  |

BRIGHT INTERVALS LIMITED (REGISTERED NUMBER: 07672902)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST OR VALUATION

| At 1 July 2024 | 679,089 |  |

| Additions | 223,610 |  |

| Disposals | (640,104 | ) |

| Revaluations | 64,198 |  |

| At 30 June 2025 | 326,793 |  |

| NET BOOK VALUE

| At 30 June 2025 | 326,793 |  |

| At 30 June 2024 | 679,089 |  |

| Cost or valuation at 30 June 2025 is represented by: |  |

|  | Other investments |

| £ |  |

| Valuation in 2018 |  | (1,486 | )

| Valuation in 2019 |  | (772 | )

| Valuation in 2020 |  | 38,521 |

| Valuation in 2021 |  | 43,981 |

| Valuation in 2022 |  | (78,872 | )

| Valuation in 2023 |  |  | 103,450 |

| Valuation in 2024 |  |  | 381,152 |

| Valuation in 2025 |  |  | (431,465 | )

| Cost |  | 41,188 |

|  | 95,697 |

| Valued on an open market basis by Interactive Brokers and Hargreaves Lansdown on 30 June 2025.