REGISTERED NUMBER: 03306401 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

BRILLIANT MINDS TRAINING & DEVELOPMENT

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms D Lowther

SECRETARY:

Ms J B Grundy

REGISTERED OFFICE:

3 & 4 Pegasus House, Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

REGISTERED NUMBER:

03306401 (England and Wales)

ACCOUNTANTS:

Pentlands Accountants and advisors Ltd

Chartered Certified Accountants

and Registered Auditors

3 & 4 Pegasus House

Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

FIXED ASSETS

Tangible assets

4

165

426

CURRENT ASSETS

Debtors

5

76,627

58,684

Cash at bank

10

6

76,637

58,690

CREDITORS

Amounts falling due within one year

6

64,499

46,272

NET CURRENT ASSETS

12,138

12,418

TOTAL ASSETS LESS CURRENT LIABILITIES

12,303

12,844

CREDITORS

Amounts falling due after more than one year

7

9,584

11,662

NET ASSETS

2,719

1,182

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,718

1,181

SHAREHOLDERS' FUNDS

2,719

1,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 6 October 2025 and were signed by:

Ms D Lowther - Director

1.	STATUTORY INFORMATION

Brilliant Minds Training & Development 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.

Computer equipment

-

25% on cost

Taxation

Taxation for the year 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 year 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.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the

director will financially support the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2024

and 31 January 2025

18,026

DEPRECIATION

At 1 February 2024

17,600

Charge for year

261

At 31 January 2025

17,861

NET BOOK VALUE

At 31 January 2025

165

At 31 January 2024

426

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,230

Other debtors

76,627

55,454

76,627

58,684

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

12,552

16,519

Trade creditors

9,989

1,709

Taxation and social security

38,487

24,274

Other creditors

3,471

3,770

64,499

46,272

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

9,584

11,662

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025

2024

£

£

Ms D Lowther

Balance outstanding at start of year

41,509

42,331

Amounts advanced

32,036

20,100

Amounts repaid

(15,999

)

(20,922

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

57,546

41,509

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms D Lowther.