Brightside Connect Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11197732

		31 December 2025		28 February 2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		57,613		-
Tangible Assets	5		22,401		3,684

			80,014		3,684
CURRENT ASSETS
Debtors	6	370,971		285,783
Cash at bank and in hand		111,276		8,559

		482,247		294,342
Creditors: Amounts Falling Due Within One Year	7	(559,029 )		(312,528 )

NET CURRENT ASSETS (LIABILITIES)			(76,782 )		(18,186 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,232		(14,502 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(31,875 )

NET ASSETS/(LIABILITIES)			3,232		(46,377 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			3,132		(46,477 )

SHAREHOLDERS' FUNDS			3,232		(46,377)

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Brightside Connect Limited

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 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.

On behalf of the board

R V Cooper

Director

27 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Brightside Connect Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11197732 . The registered office is The Old Rectory, Mucking Wharf Road, Stanford-Le-Hope, SS17 0RN.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets consist of a new software. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

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% SLM

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

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Brightside Connect Limited

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 December 2025

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2025: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2025	-
Additions	61,471

As at 31 December 2025	61,471

Amortisation
As at 1 March 2025	-
Provided during the period	3,858

As at 31 December 2025	3,858

Net Book Value
As at 31 December 2025	57,613

As at 1 March 2025	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2025	11,050
Additions	30,165

As at 31 December 2025	41,215

Depreciation
As at 1 March 2025	7,366
Provided during the period	11,448

As at 31 December 2025	18,814

Net Book Value
As at 31 December 2025	22,401

As at 1 March 2025	3,684

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Brightside Connect Limited

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 December 2025

6. Debtors

	31 December 2025	28 February 2025 as restated
	£	£
Due within one year
Trade debtors	48,570	50,611
Other debtors	322,401	235,172

	370,971	285,783

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	28 February 2025 as restated
	£	£
Trade creditors	-	144,000
Other loans	38,958	42,500
Other creditors	303,074	20,393
Taxation and social security	216,997	105,635

	559,029	312,528

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	28 February 2025 as restated
	£	£
Other loans	-	31,875

9. Share Capital

	31 December 2025	28 February 2025 as restated
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

V E Whiston

The above is a director of the company.

During the year, the director incurred expenses on behalf of the company.

At the balance sheet date, he owed £31,743 (2025: £47,843) to the company.

No interest was charged on this loan during the period.

R V Cooper

The above is a director of the company.

At the balance sheet date, he owed £148,388 (2025: £140,048) to the company.

No interest was charged on this loan during the period.

Whiston Enterprises Limited

The above is a related company by virtue of common control.

At the balance sheet date, the company owed an amount of £140,393 (2025 - £20,393) to Whiston Enterprises Limited.

...CONTINUED

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Brightside Connect Limited

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 December 2025

10. Related Party Transactions - continued

Brightside Connect Utilities Ltd

The above is a related company by virtue of common control.

At the balance sheet date, the company owed an amount of £162,680 (2025 - £Nil) to Brightside Connect Utilities Ltd.

Novacom Networks Ltd

The above is a related company by virtue of common control.

At the balance sheet date, the related party owed an amount of £95,000 (2025 - £Nil) to the company.

Dividends of £196,000 were paid to the related party during the year.

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Novacom Networks Ltd . The ultimate controlling party is Rosaro Marero Ltd & Whiston Enterprises Ltd due to their majority shareholding in Novacom Networks Ltd

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