Registration number: 12228573 (England & Wales)

Brightborough Holdings Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Brightborough Holdings Limited

Company Information

Directors

Dr N C Trilk M P Urquhart

Registered office

C/O Advanced Coated Products Limited The Vineyards Industrial Estate Gloucester Road Cheltenham Gloucestershire GL51 8NH

Solicitors

Penningtons Manches Cooper LLP Apex Plaza Forbury Road Reading Berkshire RG1 1AX

Bankers

Coutts & Co 440 Strand London WC2R 0QS

Accountants

Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX

Brightborough Holdings Limited

(Registration number: 12228573)
Balance Sheet as at 30 September 2025

	Note	2025 £ 000	2024 £ 000
Fixed assets
Investments	4	4,991	5,503
Current assets
Debtors	5	2,296	2,280
Cash at bank and in hand		1,405	42
		3,701	2,322
Creditors: Amounts falling due within one year	6	(707)	(485)
Net current assets		2,994	1,837
Net assets		7,985	7,340
Capital and reserves
Called up share capital	7	2,920	2,920
Retained earnings		5,065	4,420
Shareholders' funds		7,985	7,340

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 June 2026 and signed on its behalf by:
 

M P Urquhart
Director

Brightborough Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1

General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
C/O Advanced Coated Products Limited
The Vineyards Industrial Estate
Gloucester Road
Cheltenham
Gloucestershire
GL51 8NH

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
 

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss
account, except that a charge attributable to an item of income or expense recognised as other comprehensive
income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Brightborough Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

3

Staff numbers

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

	2025  No.	2024  No.
Average number of employees (Directors only)	2	2

Brightborough Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4

Investments

Subsidiaries	£ 000
Cost
At 1 October 2024 and 30 September 2025	2,920
Provision - impairment
At 1 October 2024	2,057
Impairment provision movements	(855)
At 30 September 2025	1,202
Carrying amount
At 30 September 2025	1,718

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Registered office	Holding	Proportion of voting rights and shares held
			2025	2024
Subsidiary undertakings
Brightborough Property Limited	England	Ordinary	100%	100%
Filmcast Extrusions Limited	England	Ordinary	100%	100%
MC336 Limited	England	Ordinary	100%	100%
MN350 Limited	England	Ordinary	100%	100%
Brightborough Equipment Limited	England	Ordinary	100%	100%
Brightborough Assets Limited	England	Ordinary	100%	100%
Tri-Q Group Limited	England	Ordinary	100%	100%
MC337 Limited	England	Ordinary	100%	100%