REGISTERED NUMBER: 12193478 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRILLIANA LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M Papamarkou

REGISTERED OFFICE:

37 Crowhurst House

Aytoun Road

London

SW9 0UD

REGISTERED NUMBER:

12193478 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Tangible assets

4

322,245

322,245

Investments

5

444,902

400,000

Investment property

6

-

6,654

767,147

728,899

CURRENT ASSETS

Investments

7

72,583

73,483

Cash at bank

2,831

628

75,414

74,111

CREDITORS

Amounts falling due within one year

8

59,346

36,246

NET CURRENT ASSETS

16,068

37,865

TOTAL ASSETS LESS CURRENT LIABILITIES

783,215

766,764

CREDITORS

Amounts falling due after more than one year

9

719,934

729,804

NET ASSETS

63,281

36,960

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

63,181

36,860

SHAREHOLDERS' FUNDS

63,281

36,960

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

Ms M Papamarkou - Director

1.	STATUTORY INFORMATION

Brilliana 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.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Long

leasehold

£

COST

At 1 April 2024

and 31 March 2025

322,245

NET BOOK VALUE

At 31 March 2025

322,245

At 31 March 2024

322,245

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Investment in LLP

444,902

400,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

6,654

Additions

23,589

Reclassification/transfer

(30,243

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

6,654

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Brilliana Senior LLP

72,583

73,483

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

9,870

9,870

Other creditors

49,476

26,376

59,346

36,246

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 10)

719,934

729,804

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

703,484

713,354

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

9,870

9,870

Amounts falling due between one and two years:

Bank loans - 1-2 years

6,580

9,870

Amounts falling due between two and five years:

Bank loans - 2-5 years

9,870

6,580

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

703,484

713,354

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100