Company Registration No. 04407778 (England and Wales)
BRILLIANT (GB) LIMITED
Unaudited accounts
for the year ended 31 March 2025
BRILLIANT (GB) LIMITED
Unaudited accounts
Contents
BRILLIANT (GB) LIMITED
Company Information
for the year ended 31 March 2025
Directors
Chris Staplehurst
Chantelle Staplehurst
Secretary
Chris Staplehurst
Company Number
04407778 (England and Wales)
Registered Office
BAYFIELD
MADDOX LANE
BOOKHAM
SURREY
KT23 3HT
ENGLAND
BRILLIANT (GB) LIMITED
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
1,420
305
Creditors: amounts falling due within one year
(148,869)
(159,588)
Net current liabilities
(139,730)
(151,564)
Total assets less current liabilities
(139,731)
(148,816)
Creditors: amounts falling due after more than one year
(648)
(2,590)
Net liabilities
(140,379)
(151,406)
Called up share capital
200
200
Profit and loss account
(140,579)
(151,606)
Shareholders' funds
(140,379)
(151,406)
For the year ending 31 March 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 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 of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by
Chris Staplehurst
Director
Company Registration No. 04407778
BRILLIANT (GB) LIMITED
Notes to the Accounts
for the year ended 31 March 2025
BRILLIANT (GB) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04407778. The registered office is BAYFIELD, MADDOX LANE, BOOKHAM, SURREY, KT23 3HT, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
BRILLIANT (GB) LIMITED
Notes to the Accounts
for the year ended 31 March 2025
At the balance sheet date, the company's liabilities exceeded its assets by £140,379 (2024 - £151,406). The company continues to obtain profitable sales and the directors are confident of a return to solvency in the foreseeable future. In the circumstances, these financial statements have been prepared on a going concern basis.
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Tangible fixed assets
Plant & machinery
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,942
1,942
Taxes and social security
687
687
Loans from directors
144,740
155,446
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Creditors: amounts falling due after more than one year
2025
2024
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Transactions with related parties
Mr C and Mrs. C. Staplehurst are the directors of the company and together own 100% of the issued share capital.
At the balance sheet date, Mr C and Mrs. C, Staplehurst were owed £144,740 by the company (2024 - £155,446)
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Average number of employees
During the year the average number of employees was 2 (2024: 2).