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Company Registration No. 13881093 (England and Wales)
Golden Brilliant Limited Unaudited accounts for the year ended 31 January 2024
Golden Brilliant Limited Unaudited accounts Contents
Page
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Golden Brilliant Limited Company Information for the year ended 31 January 2024
Director
Yui Pong Yuen
Company Number
13881093 (England and Wales)
Registered Office
13 Stan Mellor Close Salford Lancashire M6 6QB England
Accountants
Elaga Accountancy Ltd 75 Shelton St Covent Garden London WC2H 9JQ
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Golden Brilliant Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
332,489 
317,686 
Current assets
Debtors
- 
16,640 
Cash at bank and in hand
6,306 
2,259 
6,306 
18,899 
Creditors: amounts falling due within one year
(1,600)
- 
Net current assets
4,706 
18,899 
Total assets less current liabilities
337,195 
336,585 
Creditors: amounts falling due after more than one year
(356,557)
(356,356)
Net liabilities
(19,362)
(19,771)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(19,363)
(19,772)
Shareholders' funds
(19,362)
(19,771)
For the year ending 31 January 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 October 2024 and were signed on its behalf by
Yui Pong Yuen Director Company Registration No. 13881093
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Golden Brilliant Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Golden Brilliant Limited is a private company, limited by shares, registered in England and Wales, registration number 13881093. The registered office is 13 Stan Mellor Close, Salford, Lancashire, M6 6QB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 January 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 31 January 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost, less depreciation and impairment. Depreciation is provided at the following rates to write off the assets over their estimated useful lives. Depreciation was not recorded in the first year due to ongoing decoration, but it will be recognised from this period onward, as the rental properties are now fully operational.
Fixtures & fittings
at a reducing rate of 20%
Going concern
The financial statements have been prepared on a going concern basis. The directors believe that the company has adequate resources to continue its operations for the foreseeable future.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
302,000 
15,686 
317,686 
Additions
16,140 
2,250 
18,390 
At 31 January 2024
318,140 
17,936 
336,076 
Depreciation
Charge for the year
- 
3,587 
3,587 
At 31 January 2024
- 
3,587 
3,587 
Net book value
At 31 January 2024
318,140 
14,349 
332,489 
At 31 January 2023
302,000 
15,686 
317,686 
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Golden Brilliant Limited Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
16,640 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Accruals
1,600 
- 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
117,200 
117,200 
Loans from directors
239,357 
239,156 
356,557 
356,356 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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