Brightmind Developers Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14529590

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,887		6,137

			5,887		6,137
CURRENT ASSETS
Debtors	5	2,610		-
Cash at bank and in hand		11,723		136

		14,333		136
Creditors: Amounts Falling Due Within One Year	6	(23,332 )		(66,621 )

NET CURRENT ASSETS (LIABILITIES)			(8,999 )		(66,485 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,112 )		(60,348 )

NET LIABILITIES			(3,112 )		(60,348 )

CAPITAL AND RESERVES
Called up share capital	7		4		4
Profit and Loss Account			(3,116 )		(60,352 )

SHAREHOLDERS' FUNDS			(3,112)		(60,348)

Page 1

Page 2

Brightmind Developers Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year 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

Mr Zoltan Meleg Director	Ms Zsofia Meleg Director	Mr Gabor Miglecz Director
Ms Monika Molnarne Zambo Director	Mr Barnabas Reuss Director	Mr Peter Reuss Director
Mr Balint Szabo Director	Mr Istvan Szabo Director
21/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Brightmind Developers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14529590 . The registered office is Hova House, 1 Hova Villas, Brighton & Hove, BN3 3DH.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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

Depreciated in 3 years pro rata

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	9,518
Additions	2,958

As at 31 December 2025	12,476

Depreciation
As at 1 January 2025	3,381
Provided during the period	3,208

As at 31 December 2025	6,589

...CONTINUED

Page 3

Page 4

Brightmind Developers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	5,887

As at 1 January 2025	6,137

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,610	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	23,332	66,621

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

Page 4