REGISTERED NUMBER: 04612336 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BRIGHTBAY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Rodosthenous

Ms Z M Rodosthenous

REGISTERED OFFICE:

Solar House

282 Chase Road

London

N14 6NZ

REGISTERED NUMBER:

04612336 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

733,354

733,354

CURRENT ASSETS

Cash at bank and in hand

474

1,502

CREDITORS

Amounts falling due within one year

5

568,793

694,422

NET CURRENT LIABILITIES

(568,319

)

(692,920

)

TOTAL ASSETS LESS CURRENT LIABILITIES

165,035

40,434

CREDITORS

Amounts falling due after more than one year

6

-

11,303

NET ASSETS

165,035

29,131

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

165,033

29,129

SHAREHOLDERS' FUNDS

165,035

29,131

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 directors acknowledge their 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

Ms Z M Rodosthenous - Director

1.	STATUTORY INFORMATION

Brightbay 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line method

Improvements to property

-

Straight line method

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

property

property

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

356,088

377,266

733,354

NET BOOK VALUE

At 31 December 2025

356,088

377,266

733,354

At 31 December 2024

356,088

377,266

733,354

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 7)

-

1,872

Trade creditors

17,972

17,974

Tax

-

7,774

Social security and other taxes

1,010

1,010

VAT

3,553

3,553

Other loans

264,679

310,996

Amounts due to related parties

45,721

135,833

Director`s current account

232,121

211,673

Accrued expenses

3,737

3,737

568,793

694,422

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 7)

-

11,303

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 years

-

11,303

7.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

1,872

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 years

-

11,303

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

2

Ordinary

£1

2

2