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core:OtherReservesSubtotal 2025-03-31 SC114966 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC114966 core:LandBuildings 2026-03-31 SC114966 core:PlantMachinery 2026-03-31 SC114966 core:Vehicles 2026-03-31 SC114966 core:FurnitureFittings 2026-03-31 SC114966 core:OfficeEquipment 2026-03-31 SC114966 core:NetGoodwill 2026-03-31 SC114966 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 SC114966 core:ListedExchangeTraded 2026-03-31 SC114966 core:UnlistedNon-exchangeTraded 2026-03-31 SC114966 core:LandBuildings 2025-03-31 SC114966 core:PlantMachinery 2025-03-31 SC114966 core:Vehicles 2025-03-31 SC114966 core:FurnitureFittings 2025-03-31 SC114966 core:OfficeEquipment 2025-03-31 SC114966 core:NetGoodwill 2025-03-31 SC114966 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC114966 core:ListedExchangeTraded 2025-03-31 SC114966 core:UnlistedNon-exchangeTraded 2025-03-31 SC114966 core:LandBuildings 2025-04-01 2026-03-31 SC114966 core:PlantMachinery 2025-04-01 2026-03-31 SC114966 core:Vehicles 2025-04-01 2026-03-31 SC114966 core:FurnitureFittings 2025-04-01 2026-03-31 SC114966 core:OfficeEquipment 2025-04-01 2026-03-31 SC114966 core:NetGoodwill 2025-04-01 2026-03-31 SC114966 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 SC114966 core:ListedExchangeTraded 2025-04-01 2026-03-31 SC114966 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 SC114966 core:MoreThanFiveYears 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments 2026-03-31 SC114966 core:Non-currentFinancialInstruments 2025-03-31 SC114966 dpl:CostSales 2025-04-01 2026-03-31 SC114966 dpl:DistributionCosts 2025-04-01 2026-03-31 SC114966 core:LandBuildings 2025-04-01 2026-03-31 SC114966 core:PlantMachinery 2025-04-01 2026-03-31 SC114966 core:Vehicles 2025-04-01 2026-03-31 SC114966 core:FurnitureFittings 2025-04-01 2026-03-31 SC114966 core:OfficeEquipment 2025-04-01 2026-03-31 SC114966 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 SC114966 core:NetGoodwill 2025-04-01 2026-03-31 SC114966 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 SC114966 dpl:GroupUndertakings 2025-04-01 2026-03-31 SC114966 dpl:ParticipatingInterests 2025-04-01 2026-03-31 SC114966 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 SC114966 core:ListedExchangeTraded 2025-04-01 2026-03-31 SC114966 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 SC114966 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 SC114966 dpl:CostSales 2024-04-01 2025-03-31 SC114966 dpl:DistributionCosts 2024-04-01 2025-03-31 SC114966 core:LandBuildings 2024-04-01 2025-03-31 SC114966 core:PlantMachinery 2024-04-01 2025-03-31 SC114966 core:Vehicles 2024-04-01 2025-03-31 SC114966 core:FurnitureFittings 2024-04-01 2025-03-31 SC114966 core:OfficeEquipment 2024-04-01 2025-03-31 SC114966 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 SC114966 core:NetGoodwill 2024-04-01 2025-03-31 SC114966 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC114966 dpl:GroupUndertakings 2024-04-01 2025-03-31 SC114966 dpl:ParticipatingInterests 2024-04-01 2025-03-31 SC114966 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 SC114966 core:ListedExchangeTraded 2024-04-01 2025-03-31 SC114966 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 SC114966 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 SC114966 core:NetGoodwill 2026-03-31 SC114966 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 SC114966 core:LandBuildings 2026-03-31 SC114966 core:PlantMachinery 2026-03-31 SC114966 core:Vehicles 2026-03-31 SC114966 core:FurnitureFittings 2026-03-31 SC114966 core:OfficeEquipment 2026-03-31 SC114966 core:AfterOneYear 2026-03-31 SC114966 core:WithinOneYear 2026-03-31 SC114966 core:ListedExchangeTraded 2026-03-31 SC114966 core:UnlistedNon-exchangeTraded 2026-03-31 SC114966 core:ShareCapital 2026-03-31 SC114966 core:SharePremium 2026-03-31 SC114966 core:RevaluationReserve 2026-03-31 SC114966 core:OtherReservesSubtotal 2026-03-31 SC114966 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC114966 core:NetGoodwill 2025-03-31 SC114966 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC114966 core:LandBuildings 2025-03-31 SC114966 core:PlantMachinery 2025-03-31 SC114966 core:Vehicles 2025-03-31 SC114966 core:FurnitureFittings 2025-03-31 SC114966 core:OfficeEquipment 2025-03-31 SC114966 core:AfterOneYear 2025-03-31 SC114966 core:WithinOneYear 2025-03-31 SC114966 core:ListedExchangeTraded 2025-03-31 SC114966 core:UnlistedNon-exchangeTraded 2025-03-31 SC114966 core:ShareCapital 2025-03-31 SC114966 core:SharePremium 2025-03-31 SC114966 core:RevaluationReserve 2025-03-31 SC114966 core:OtherReservesSubtotal 2025-03-31 SC114966 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC114966 core:NetGoodwill 2024-03-31 SC114966 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 SC114966 core:LandBuildings 2024-03-31 SC114966 core:PlantMachinery 2024-03-31 SC114966 core:Vehicles 2024-03-31 SC114966 core:FurnitureFittings 2024-03-31 SC114966 core:OfficeEquipment 2024-03-31 SC114966 core:AfterOneYear 2024-03-31 SC114966 core:WithinOneYear 2024-03-31 SC114966 core:ListedExchangeTraded 2024-03-31 SC114966 core:UnlistedNon-exchangeTraded 2024-03-31 SC114966 core:ShareCapital 2024-03-31 SC114966 core:SharePremium 2024-03-31 SC114966 core:RevaluationReserve 2024-03-31 SC114966 core:OtherReservesSubtotal 2024-03-31 SC114966 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC114966 core:AfterOneYear 2025-04-01 2026-03-31 SC114966 core:WithinOneYear 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 SC114966 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 SC114966 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 SC114966 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 SC114966 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 SC114966 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 SC114966 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 SC114966 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 SC114966 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 SC114966 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 SC114966 bus:Director1 2025-04-01 2026-03-31 SC114966 bus:Director2 2025-04-01 2026-03-31 SC114966 bus:Director3 2025-04-01 2026-03-31

BRIGHTSTEP LIMITED

Registered Number
SC114966
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

BRIGHTSTEP LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Kenneth Ian Elder
| George James Maskell
| David Armour Stewart

Registered Address | 21a Cumberland Street
| Edinburgh
| EH3 6RT

Registered Number | SC114966 (Scotland)

BRIGHTSTEP LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | - |  |  |  | 325,000
|  |  |  | - |  |  |  | 325,000
Current assets |  |  |  |  |  |  |  |
Debtors |  | 246,365 |  |  |  | 4,000 |  |
Cash at bank and on hand |  | 2,497 |  |  |  | 2,581 |  |
|  | 248,862 |  |  |  | 6,581 |  |
Creditors amounts falling due within one year | 4 | (61,883) |  |  |  | (111,434) |  |
Net current assets (liabilities) |  |  |  | 186,979 |  |  |  | (104,853)
Total assets less current liabilities |  |  |  | 186,979 |  |  |  | 220,147
Net assets |  |  |  | 186,979 |  |  |  | 220,147
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Revaluation reserve |  |  |  | 145,640 |  |  |  | 150,640
Profit and loss account |  |  |  | 40,339 |  |  |  | 68,507
Shareholders' funds |  |  |  | 186,979 |  |  |  | 220,147

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 May 2026, and are signed on its behalf by:
David Armour Stewart Director Registered Company No. SC114966

BRIGHTSTEP LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 325,000 |  | 325,000
| Disposals | (325,000) |  | (325,000)
| Net book value
| At 31 March 26 | - |  | -
| At 31 March 25 | 325,000 |  | 325,000

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 1,893 |  | 154
| Other creditors | 57,986 |  | 110,320
| Accrued liabilities and deferred income | 2,004 |  | 960
| Total | 61,883 |  | 111,434