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Registered Number: 11239966
England & Northern Ireland
BRIGHT ELECTRICAL SERVICES LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

BRIGHT ELECTRICAL SERVICES LTD Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

BRIGHT ELECTRICAL SERVICES LTD Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of BRIGHT ELECTRICAL SERVICES LTD for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BRIGHT ELECTRICAL SERVICES LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of BRIGHT ELECTRICAL SERVICES LTD, as a body, in accordance with the terms of our engagement letter dated 10 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of BRIGHT ELECTRICAL SERVICES LTD and state those matters that we have agreed to state to the Board of Directors of BRIGHT ELECTRICAL SERVICES LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BRIGHT ELECTRICAL SERVICES LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BRIGHT ELECTRICAL SERVICES 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 of BRIGHT ELECTRICAL SERVICES LTD. You consider that BRIGHT ELECTRICAL SERVICES 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 BRIGHT ELECTRICAL SERVICES 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 statutory accounts 31 March 2026. .................................................... EDGE CHARTERED CERTIFIED ACCOUNTANTS 1, Generator Hall, Electric Wharf, Coventry CV1 4JL 10 August 2026 1

BRIGHT ELECTRICAL SERVICES LTD Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 5,391 |  | 6,765
|  | 5,391 |  | 6,765
Current assets |  |  |
Debtors |  | 10,248 |  | 0
Cash at bank and in hand |  | 50 |  | 1,643
|  | 10,298 |  | 1,643
Creditors: amount falling due within one year |  | (3,422) |  | 3,162
Net current assets |  | 6,876 |  | 4,805
Total assets less current liabilities |  | 12,267 |  | 11,570
Net assets |  | 12,267 |  | 11,570
Capital and reserves |  |  |
Profit and loss account |  | 12,267 |  | 11,570
Shareholders' funds |  | 12,267 |  | 11,570
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 10 August 2026 and were signed by:
------------------------------- Sumit RAJ Director
2

BRIGHT ELECTRICAL SERVICES LTD Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information BRIGHT ELECTRICAL SERVICES LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 11239966, registration address 75 Wainbody Avenue South, Coventry, CV3 6DA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2025 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2025 | 5,100 |  | 10,000 |  | 2,100 |  | 17,200
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 March 2026 | 5,100 |  | 10,000 |  | 2,100 |  | 17,200
Depreciation
At 01 April 2025 | 3,140 |  | 6,000 |  | 1,295 |  | 10,435
Charge for year | 406 |  | 800 |  | 168 |  | 1,374
On disposals | - |  | - |  | - |  | -
At 31 March 2026 | 3,546 |  | 6,800 |  | 1,463 |  | 11,809
Net book values
Closing balance as at 31 March 2026 | 1,554 |  | 3,200 |  | 637 |  | 5,391
Opening balance as at 01 April 2025 | 1,960 |  | 4,000 |  | 805 |  | 6,765
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
3