Company registration number 16186475 (England and Wales)
BRIGHT ENGINEERING HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BRIGHT ENGINEERING HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BRIGHT ENGINEERING HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
386,526
Current assets
-
Creditors: amounts falling due within one year
5
(150,000)
Net current liabilities
(150,000)
Total assets less current liabilities
236,526
Creditors: amounts falling due after more than one year
6
(235,376)
Net assets
1,150
Capital and reserves
Called up share capital
7
1,150

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 May 2026 and are signed on its behalf by:
J Hoyle
Director
Company registration number 16186475 (England and Wales)
BRIGHT ENGINEERING HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Bright Engineering Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Carrside, Lomeshaye Industial Estate, Nelson, Lancashire, BB9 6RX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The company is reliant upon the financial support of its subsidiary undertaking to meet its liabilities as they fall due. The directors have confirmed this support will be available for the foreseeable future and therefore the accounts have been prepared on a going concern basis.true

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BRIGHT ENGINEERING HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
2
3
Fixed asset investments
2025
Notes
£
Investments in subsidiaries
4
386,526
BRIGHT ENGINEERING HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
3
Fixed asset investments
(Continued)
- 4 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 15 January 2025
-
Additions
386,526
At 30 September 2025
386,526
Carrying amount
At 30 September 2025
386,526
4
Subsidiaries

Details of the company's subsidiaries at 30 September 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Bright Engineering (Precision Products) Limited
3 Carrside, Lomeshaye Industrial Estate, Nelson, BB9 6RX
Ordinary
100.00
5
Creditors: amounts falling due within one year
2025
Notes
£
Loan notes
60,600
Redeemable preference shares
68,400
Amounts owed to group undertakings
21,000
150,000
6
Creditors: amounts falling due after more than one year
2025
Notes
£
Loan notes
105,963
Redeemable preference shares
129,413
235,376
BRIGHT ENGINEERING HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
7
Share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary A shares of £1 each
850
850
Ordinary B shares of £1 each
150
150
Ordinary G shares of £1 each
150
150
1,150
1,150
2025-09-30 2025-01-15 false false false 12 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity J Hoyle A Webb 16186475 2025-01-15 2025-09-30 16186475 2025-09-30 16186475 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 16186475 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 16186475 core:Non-currentFinancialInstruments 2025-09-30 16186475 core:ShareCapital 2025-09-30 16186475 core:ShareCapitalOrdinaryShareClass1 2025-09-30 16186475 core:ShareCapitalOrdinaryShareClass2 2025-09-30 16186475 core:ShareCapitalOrdinaryShareClass3 2025-09-30 16186475 core:ShareCapitalOrdinaryShares 2025-09-30 16186475 bus:Director1 2025-01-15 2025-09-30 16186475 core:Subsidiary1 2025-01-15 2025-09-30 16186475 core:Subsidiary1 1 2025-01-15 2025-09-30 16186475 bus:OrdinaryShareClass1 2025-01-15 2025-09-30 16186475 bus:OrdinaryShareClass2 2025-01-15 2025-09-30 16186475 bus:OrdinaryShareClass3 2025-01-15 2025-09-30 16186475 bus:OrdinaryShareClass1 2025-09-30 16186475 bus:OrdinaryShareClass2 2025-09-30 16186475 bus:OrdinaryShareClass3 2025-09-30 16186475 bus:AllOrdinaryShares 2025-09-30 16186475 bus:PrivateLimitedCompanyLtd 2025-01-15 2025-09-30 16186475 bus:SmallCompaniesRegimeForAccounts 2025-01-15 2025-09-30 16186475 bus:FRS102 2025-01-15 2025-09-30 16186475 bus:AuditExempt-NoAccountantsReport 2025-01-15 2025-09-30 16186475 bus:Director2 2025-01-15 2025-09-30 16186475 bus:FullAccounts 2025-01-15 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP