| BRIGHT.BLUE UK LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 31ST JULY 2025 |
| BRIGHT.BLUE UK LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 31ST JULY 2025 |
| BRIGHT.BLUE UK LIMITED (REGISTERED NUMBER: 14225204) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Accountants' Report | 8 |
| BRIGHT.BLUE UK LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Trading as Haines Watts |
| First Floor, Woburn Court |
| 2 Railton Road |
| Woburn Rd Ind Est |
| Kempston |
| Bedfordshire |
| MK42 7PN |
| BRIGHT.BLUE UK LIMITED (REGISTERED NUMBER: 14225204) |
| BALANCE SHEET |
| 31ST JULY 2025 |
| 31/7/25 | 31/7/24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| ( |
) | ( |
) |
| 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.BLUE UK LIMITED (REGISTERED NUMBER: 14225204) |
| BALANCE SHEET - continued |
| 31ST JULY 2025 |
| The financial statements were approved by the director and authorised for issue on |
| BRIGHT.BLUE UK LIMITED (REGISTERED NUMBER: 14225204) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| 1. | STATUTORY INFORMATION |
| Bright.Blue Uk Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. |
| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Turnover |
| Revenue from marketing services (including campaign management, advertising services, and digital marketing support) is recognised over the period in which the services are provided, based on the stage of completion of the contract. Where contracts are time-based or retainer-based, revenue is recognised on a straight-line basis over the contract term unless evidence suggests another pattern better reflects performance. Performance-related or commission-based income is recognised when the relevant performance criteria are met and the income becomes receivable. |
| Revenue from professional services (including consultancy and advisory work) is recognised as the services are rendered. Where contracts span accounting periods, revenue is recognised by reference to the stage of completion, when the outcome can be estimated reliably. |
| Revenue from software development is recognised depending on the nature of the contract. Where ongoing support or maintenance is included, the related revenue is deferred and recognised over the support period. |
| The recognition of revenue, particularly for long-term contracts, requires management to estimate the stage of completion and expected outcomes. These estimates are reviewed regularly and adjusted where necessary. |
| Revenue is measured net of value added tax, trade discounts, and rebates. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| Stocks |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate. |
| BRIGHT.BLUE UK LIMITED (REGISTERED NUMBER: 14225204) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Going concern |
| The financial statements have been prepared on a going-concern basis. The directors have assessed the Company's financial position, cash-flow forecasts and funding requirements for at least the next twelve months from the date of approval of these financial statements. Based on this assessment, the directors have confirmed that the Company has access to sufficient resources and business funds to continue in operational existence for the foreseeable future. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| BRIGHT.BLUE UK LIMITED (REGISTERED NUMBER: 14225204) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Computer |
| machinery | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1st August 2024 |
| Additions |
| At 31st July 2025 |
| DEPRECIATION |
| At 1st August 2024 |
| Charge for year |
| At 31st July 2025 |
| NET BOOK VALUE |
| At 31st July 2025 |
| At 31st July 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Trade debtors |
| Doubtful debt provision | (69,330 | ) | - |
| Amounts owed by participating interests | 40,383 | 3,460 |
| Directors' current accounts | 8,784 | 5,544 |
| Tax |
| VAT |
| Prepayments and accrued income |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Trade creditors |
| Amounts owed to participating interests | 232,052 | 398 |
| Social security and other taxes |
| VAT | - | 1,407 |
| Other creditors |
| Accruals and deferred income |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Other loans - 2-5 years |
| BRIGHT.BLUE UK LIMITED (REGISTERED NUMBER: 14225204) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| 8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 31st July 2025 and 31st July 2024: |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| The directors’ loan account is unsecured, interest-free and is repayable within nine months of the year-end date. Accordingly, the balance is classified as a current asset in the financial statements. |
| ACCOUNTANTS' REPORT TO THE DIRECTOR |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| BRIGHT.BLUE UK LIMITED |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| 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.Blue Uk Limited for the year ended 31st July 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of Bright.Blue Uk Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bright.Blue Uk Limited and state those matters that we have agreed to state to the director of Bright.Blue Uk Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bright.Blue Uk Limited and its director for our work or for this report. |
| It is your duty to ensure that Bright.Blue Uk 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.Blue Uk Limited. You consider that Bright.Blue Uk Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Bright.Blue Uk 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. |
| Trading as Haines Watts |
| First Floor, Woburn Court |
| 2 Railton Road |
| Woburn Rd Ind Est |
| Kempston |
| Bedfordshire |
| MK42 7PN |