Rightsbridge Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Rightsbridge Ltd for the year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rightsbridge Ltd which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Rightsbridge Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Rightsbridge Ltd and state those matters that we have agreed to state to the directors of Rightsbridge Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rightsbridge Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Rightsbridge Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rightsbridge Ltd . You consider that Rightsbridge Ltd 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 accounts of Rightsbridge Ltd . 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 financial statements.

26 May 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Rightsbridge Ltd

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: SC515485

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,399		-

			1,399		-
CURRENT ASSETS
Debtors	5	119		262
Cash at bank and in hand		119,375		17,465

		119,494		17,727
Creditors: Amounts Falling Due Within One Year	6	(360,669 )		(166,098 )

NET CURRENT ASSETS (LIABILITIES)			(241,175 )		(148,371 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(239,776 )		(148,371 )

NET LIABILITIES			(239,776 )		(148,371 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(239,876 )		(148,471 )

SHAREHOLDERS' FUNDS			(239,776)		(148,371)

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Rightsbridge Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 25 May 2026 and were signed on its behalf by:

Mr A Gray

Director

The notes on pages 4 to 6 form part of these financial statements.

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Rightsbridge Ltd

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Rightsbridge Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC515485 . The registered office is Unit 5.11, The Whisky Bond, 2 Dawson Road, Glasgow, G4 9SS.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates and directors are not called on for repayment until the company is in such a position to be able to make repayments.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Royalties income as licensee

Revenue derived from the receipt of licenced royalties is recognised on an accruals basis when such royalties become receivable. Royalty payments are made to the licensors of royalties on an accruals basis when such royalties are received by the company.

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33.33% Straight Line

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

...CONTINUED

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Rightsbridge Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Financial Instruments - continued

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	-
Additions	1,865

As at 30 September 2025	1,865

Depreciation
As at 1 October 2024	-
Provided during the period	466

As at 30 September 2025	466

Net Book Value
As at 30 September 2025	1,399

As at 1 October 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	119	209
VAT	-	53

	119	262

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,013	239
VAT	1,553	-
Other creditors	220,067	28,830
Directors' loan accounts	10,827	9,820
Amounts owed to associates	127,209	127,209

	360,669	166,098

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Rightsbridge Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Alastair Gray	(3,047 )	-	(312 )	-	(3,359 )
Mr Jamie Gilmour	(6,773 )	-	(695 )	-	(7,468 )

The above loans are interest free and have no fixed repayment terms.

8. Related Party Transactions

Emubands Limited is a company under common control of the directors.

During the year, no loan advances or repayments were made to Emubands Limited (2024: £40,000 advance). As at the year end, the company owed a balance of £127,209 (2024: £127,209) in respect of these loans.

These amounts bear no interest and have no fixed repayment terms.

9. Ultimate Controlling Party

The ultimate controlling parties are both the directors Jamie Gilmour and Alastair Gray the shareholders of Rightsbridge Ltd.

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