2023-01-01 2023-12-31 false Capium Accounts Production 1.1 11096196 bus:AbridgedAccounts 2023-01-01 2023-12-31 11096196 bus:FRS102 2023-01-01 2023-12-31 11096196 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 11096196 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11096196 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11096196 2023-01-01 2023-12-31 11096196 2023-12-31 11096196 bus:RegisteredOffice 2023-01-01 2023-12-31 11096196 core:WithinOneYear 2023-12-31 11096196 core:AfterOneYear 2023-12-31 11096196 bus:Director1 2023-01-01 2023-12-31 11096196 bus:Director1 2023-12-31 11096196 bus:Director1 2022-01-01 2022-12-31 11096196 2022-01-01 11096196 bus:LeadAgentIfApplicable 2023-01-01 2023-12-31 11096196 2022-01-01 2022-12-31 11096196 2022-12-31 11096196 core:WithinOneYear 2022-12-31 11096196 core:AfterOneYear 2022-12-31 11096196 bus:EntityAccountantsOrAuditors 2022-01-01 2022-12-31 11096196 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 11096196 bus:OrdinaryShareClass1 2023-12-31 11096196 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 11096196 bus:OrdinaryShareClass1 2022-12-31 11096196 core:PlantMachinery 2023-01-01 2023-12-31 11096196 core:PlantMachinery 2023-12-31 11096196 core:PlantMachinery 2022-12-31 11096196 core:MotorCars 2023-01-01 2023-12-31 11096196 core:MotorCars 2023-12-31 11096196 core:MotorCars 2022-12-31 11096196 core:ComputerEquipment 2023-01-01 2023-12-31 11096196 core:ComputerEquipment 2023-12-31 11096196 core:ComputerEquipment 2022-12-31 11096196 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 11096196 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-12-31 11096196 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 11096196 core:CostValuation core:Non-currentFinancialInstruments 2022-12-31 11096196 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-12-31 11096196 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 11096196 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 11096196 core:Non-currentFinancialInstruments 2023-12-31 11096196 core:Non-currentFinancialInstruments 2022-12-31 11096196 core:ShareCapital 2023-12-31 11096196 core:ShareCapital 2022-12-31 11096196 core:RetainedEarningsAccumulatedLosses 2023-12-31 11096196 core:RetainedEarningsAccumulatedLosses 2022-12-31 11096196 dpl:Item1 2023-01-01 11096196 dpl:Item1 2023-12-31 11096196 dpl:Item1 2022-01-01 11096196 dpl:Item1 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11096196
England and Wales

 

 

 

BRILLIANT ROOFING LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Report to the directors on the preparation of the unaudited statutory accounts of BRILLIANT ROOFING LIMITED for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BRILLIANT ROOFING LIMITED for the year ended 31 December 2023 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 BRILLIANT ROOFING LIMITED, as a body, in accordance with the terms of our engagement letter dated 23 September 2024 Our work has been undertaken solely to prepare for your approval the accounts of BRILLIANT ROOFING LIMITED and state those matters that we have agreed to state to the Board of Directors of BRILLIANT ROOFING LIMITED, 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 BRILLIANT ROOFING LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BRILLIANT ROOFING LIMITED 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 BRILLIANT ROOFING LIMITED. You consider that BRILLIANT ROOFING LIMITED 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 BRILLIANT ROOFING LIMITED. 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 December 2023



....................................................

SNP Plus Ltd

Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
23 September 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 7,604    8,374 
7,604    8,374 
Current assets      
Debtors 2,787    3,703 
Cash at bank and in hand 25,004    9,147 
27,791    12,850 
Creditors: amount falling due within one year (6,493)   (5,026)
Net current assets 21,298    7,824 
 
Total assets less current liabilities 28,902    16,198 
Provisions for liabilities (1,445)   (285)
Net assets 27,457    15,913 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 27,456    15,912 
Shareholders' funds 27,457    15,913 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

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 board of directors on 23 September 2024 and were signed on its behalf by:


-------------------------------
Waldo Felix Ferrao
Director
2
General Information
BRILLIANT ROOFING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11096196, registration address 8 Keswick Gardens, ILFORD, IG4 5NB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment 20% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 January 2023 1,875    5,417    1,973    9,265 
Additions     1,354    1,354 
Disposals      
At 31 December 2023 1,875    5,417    3,327    10,619 
Depreciation
At 01 January 2023 750    135    6    891 
Charge for year 375    1,084    665    2,124 
On disposals      
At 31 December 2023 1,125    1,219    671    3,015 
Net book values
Closing balance as at 31 December 2023 750    4,198    2,656    7,604 
Opening balance as at 01 January 2023 1,125    5,282    1,967    8,374 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Waldo Felix Ferrao1,395 2,311 
3