IRIS Accounts Production v26.1.10.61 15096928 director 1.9.24 31.8.25 31.8.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15096928 2024-08-31 15096928 2025-08-31 15096928 2024-09-01 2025-08-31 15096928 2023-08-24 15096928 2023-08-25 2024-08-31 15096928 2024-08-31 15096928 ns15:EnglandWales 2024-09-01 2025-08-31 15096928 ns14:PoundSterling 2024-09-01 2025-08-31 15096928 ns10:Director1 2024-09-01 2025-08-31 15096928 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15096928 ns10:SmallEntities 2024-09-01 2025-08-31 15096928 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15096928 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 15096928 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15096928 ns10:FullAccounts 2024-09-01 2025-08-31 15096928 ns10:RegisteredOffice 2024-09-01 2025-08-31 15096928 ns5:CurrentFinancialInstruments 2025-08-31 15096928 ns5:CurrentFinancialInstruments 2024-08-31 15096928 ns5:ShareCapital 2025-08-31 15096928 ns5:ShareCapital 2024-08-31 15096928 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 15096928 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 15096928 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 15096928 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31

BRIGHT.GREEN ENERGY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST AUGUST 2025

BRIGHT.GREEN ENERGY LIMITED (REGISTERED NUMBER: 15096928) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Accountants' Report | 5 |

| BRIGHT.GREEN ENERGY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST AUGUST 2025

| DIRECTOR: | J Horalek

| REGISTERED OFFICE: | 1 Pitfield

| Kiln Farm

| Milton Keynes

| Buckinghamshire

| MK11 3LW

| REGISTERED NUMBER: | 15096928 (England and Wales)

| ACCOUNTANTS: | HW Bedford Limited

| Trading as Haines Watts

| First Floor, Woburn Court

| 2 Railton Road

| Woburn Rd Ind Est

| Kempston

| Bedfordshire

| MK42 7PN

BRIGHT.GREEN ENERGY LIMITED (REGISTERED NUMBER: 15096928) |

BALANCE SHEET

31ST AUGUST 2025

| 31/8/25 |  | 31/8/24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 67,550 |  | 77,147 |  |

Cash at bank and in hand | 12,123 |  | 2,560 |  |

79,673 |  | 79,707 |  |

CREDITORS

Amounts falling due within one year | 5 | 345,533 |  | 117,311 |  |

NET CURRENT LIABILITIES | (265,860 | ) | (37,604 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (265,860 | ) | (37,604 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | (266,860 | ) | (38,604 | ) |

(265,860 | ) | (37,604 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

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

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

The financial statements were approved by the director and authorised for issue on 18th May 2026 and were signed by:

J Horalek - Director

BRIGHT.GREEN ENERGY LIMITED (REGISTERED NUMBER: 15096928) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

1. | STATUTORY INFORMATION

| Bright.green Energy 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

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

| 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.

| Turnover

| Turnover represents the fair value of consideration received or receivable for services provided in the ordinary course of business, net of value added tax (VAT) and trade discounts.

| The company develops and operates an application platform that facilitates electric vehicle (EV) charging payments between end users and charging point operators (CPOs).

| 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.

| 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 1 (2024 - 1 ) .

BRIGHT.GREEN ENERGY LIMITED (REGISTERED NUMBER: 15096928) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/8/25 |  | 31/8/24

£ | £ |

| Trade debtors | 10,692 |  | 19,178 |  |

| Amounts owed by participating interests | - |  | 35,398 |  |

| Directors' current accounts | 2,640 |  | - |  |

| VAT | 43,721 |  | 52 |  |

| Prepayments and accrued income | 10,497 |  | 22,519 |  |

67,550 |  | 77,147 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/8/25 |  | 31/8/24

£ | £ |

| Trade creditors | 96,960 |  | 14,761 |  |

| Amounts owed to participating interests | 232,719 |  | - |  |

| Accruals and deferred income | 15,854 |  | 102,550 |  |

345,533 |  | 117,311 |  |

ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

BRIGHT.GREEN ENERGY 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.green Energy Limited for the year ended 31st August 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.green Energy Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bright.green Energy Limited and state those matters that we have agreed to state to the director of Bright.green Energy 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.green Energy Limited and its director for our work or for this report.

It is your duty to ensure that Bright.green Energy 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.green Energy Limited. You consider that Bright.green Energy 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.green Energy 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.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

19th May 2026