REGISTERED NUMBER: 12919694 (England and Wales)

Cessation Financial Statements

for the Period 1 November 2025 to 13 June 2026

for

Bbright Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Baila

REGISTERED OFFICE:

Zone 2 Sion Park Stansted Road

Birchanger

Bishop'S Stortford

Essex

CM23 5PU

REGISTERED NUMBER:

12919694 (England and Wales)

ACCOUNTANTS:

Musalar & Co Accountants

International Accountant &Tax Consultant

FAIA, FFA, FIPA,,FFTA

536 Lordship Lane

London

N22 5BY

FIXED ASSETS

Tangible assets

4

5,497

9,673

CURRENT ASSETS

Stocks

5

-

1,850

Debtors

6

10,825

84,396

Cash at bank

1,285

3,480

12,110

89,726

CREDITORS

Amounts falling due within one year

7

43,102

101,085

NET CURRENT LIABILITIES

(30,992

)

(11,359

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,495

)

(1,686

)

CREDITORS

Amounts falling due after more than one year

8

-

5,032

NET LIABILITIES

(25,495

)

(6,718

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

(25,595

)

(6,818

)

SHAREHOLDERS' FUNDS

(25,495

)

(6,718

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 13 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 13 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2026 and were signed by:

S Baila - Director

1.	STATUTORY INFORMATION

Bbright 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2025

and 13 June 2026

1,453

15,992

17,445

DEPRECIATION

At 1 November 2025

1,274

6,498

7,772

Charge for period

178

3,998

4,176

At 13 June 2026

1,452

10,496

11,948

NET BOOK VALUE

At 13 June 2026

1

5,496

5,497

At 31 October 2025

179

9,494

9,673

5.

STOCKS

13.6.26

31.10.25

£

£

Stocks

-

1,850

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

13.6.26

31.10.25

£

£

Trade debtors

10,604

60,557

Other debtors

-

21,306

Prepayments

221

2,533

10,825

84,396

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

13.6.26

31.10.25

£

£

Bank loans and overdrafts (see note 9)

-

3,663

Trade creditors

24,042

74,927

Paye

-

2,799

VAT

6,322

7,027

Other creditors

12,738

12,669

43,102

101,085

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

13.6.26

31.10.25

£

£

Bank loans (see note 9)

-

5,032

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

5,032

9.

LOANS

An analysis of the maturity of loans is given below:

13.6.26

31.10.25

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

3,663

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

5,032

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

13.6.26

31.10.25

value:

£

£

100

ordinary shares class A

1.00

100

100

11.

RESERVES

Retained

earnings

£

At 1 November 2025

(6,818

)

Deficit for the period

(18,777

)

At 13 June 2026

(25,595

)