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REGISTERED NUMBER: 06734670 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Brightek (Europe) Limited |

| Brightek (Europe) Limited (Registered number: 06734670) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Brightek (Europe) Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Yinto Hung

| SECRETARY: | Shu Hui Chou

| REGISTERED OFFICE: | 76 Discovery Dock West

| 2 South Quay Square

| London

| E14 9RT

| REGISTERED NUMBER: | 06734670 (England and Wales)

| ACCOUNTANTS: | RAA Ramon Lee Ltd

| 93 Tabernacle Street

| London

| EC2A 4BA

| Brightek (Europe) Limited (Registered number: 06734670) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 14,732 |  | 17,332 |  |

Current assets

Debtors | 5 | 376,646 |  | 402,518 |  |

Cash at bank and in hand | 329,687 |  | 232,292 |  |

706,333 |  | 634,810 |  |

Creditors

Amounts falling due within one year | 6 | (141,645 | ) | (95,322 | ) |

Net current assets | 564,688 |  | 539,488 |  |

Total assets less current liabilities | 579,420 |  | 556,820 |  |

Creditors

Amounts falling due after more than one year | 7 | - |  | (4,666 | ) |

Net assets | 579,420 |  | 552,154 |  |

Capital and reserves

Called up share capital | 8 | 500,000 |  | 500,000 |  |

Retained earnings | 79,420 |  | 52,154 |  |

Shareholders' funds | 579,420 |  | 552,154 |  |

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

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

| Brightek (Europe) Limited (Registered number: 06734670) |

Balance Sheet - continued

31 December 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Yinto Hung - Director

| Brightek (Europe) Limited (Registered number: 06734670) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Brightek (Europe) 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.

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

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.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes for the services provided in the normal course of business.

| TANGIBLE FIXED ASSETS

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less residual values over the useful life on the following basis :

| Fixtures, fittings & equipment 15% on WDV

| Computers 15% on WDV

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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.

| Brightek (Europe) Limited (Registered number: 06734670) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 payments 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. Amounts 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.

| 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.

| RETIREMENT BENEFITS

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| FOREIGN EXCHANGE

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 5 ) .

| Brightek (Europe) Limited (Registered number: 06734670) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 27,349 |  | 2,924 |  | 30,273 |  |

| DEPRECIATION

| At 1 January 2025 | 12,334 |  | 607 |  | 12,941 |  |

| Charge for year | 2,252 |  | 348 |  | 2,600 |  |

| At 31 December 2025 | 14,586 |  | 955 |  | 15,541 |  |

| NET BOOK VALUE

| At 31 December 2025 | 12,763 |  | 1,969 |  | 14,732 |  |

| At 31 December 2024 | 15,015 |  | 2,317 |  | 17,332 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 30,514 |  | 41,789 |  |

| Other debtors | 346,132 |  | 360,729 |  |

376,646 |  | 402,518 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 82,817 |  | 43,340 |  |

| Taxation and social security | 10,486 |  | 1,738 |  |

| Other creditors | 48,342 |  | 50,244 |  |

141,645 |  | 95,322 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | - |  | 4,666 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 500,000 | Ordinary | 1 | 500,000 |  | 500,000 |  |