Registered number
OC315972
Brilliant Buildings LLP
Filleted Accounts
31 December 2024
Brilliant Buildings LLP
Registered number: OC315972
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,487,926 1,487,926
Current assets
Cash at bank and in hand 12,342 33,826
Creditors: amounts falling due within one year 4 (443,541) (388,733)
Net current liabilities (431,199) (354,907)
Total assets less current liabilities 1,056,727 1,133,019
Creditors: amounts falling due after more than one year 5 (103,905) (192,489)
Net assets attributable to members 952,822 940,530
Represented by:
Members' other interests
Members' capital classified as equity 952,822 940,530
952,822 940,530
Total members' interests
Members' other interests 952,822 940,530
952,822 940,530
For the year ended 31 December 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 19 December 2025 and signed on their behalf by:
Mr D Moren
Designated member
Brilliant Buildings LLP
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
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) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings Not depreciated
Motor vehicles 25% straight line
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 Employees 2024 2023
Number Number
Average number of persons employed by the LLP 1 1
3 Tangible fixed assets
Land and buildings Motor vehicles Total
£ £ £
Cost
At 1 January 2024 1,487,926 32,000 1,519,926
At 31 December 2024 1,487,926 32,000 1,519,926
Depreciation
At 1 January 2024 - 32,000 32,000
At 31 December 2024 - 32,000 32,000
Net book value
At 31 December 2024 1,487,926 - 1,487,926
At 31 December 2023 1,487,926 - 1,487,926
4 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 10,978 20,270
Other taxes and social security costs 10,920 9,460
Other creditors 421,643 359,003
443,541 388,733
5 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 103,905 192,489
6 Related party transactions
The LLP's share of the freehold property known as 57d Jamestown Road, Camden London NW1 is let to an associated company, Studio Moren Ltd at an annual rent of £225,420 (2023- £196,057)

Included within other creditors above is £377,240 (2023- £320,200) which is owed to Dexter Moren Architects Ltd and £36,993 (2023- £34,200) which is owed to Studio Moren Ltd.
7 Controlling party
Dexter Moren, who is an member of the LLP has a 25% interest in Studio Moren Limited and a controlling interest in Dexter Moren Architects Limited.
8 Other information
Brilliant Buildings LLP is a limited liability partnership incorporated in England. Its registered office is:
27A Maxwell Road
Northwood
Middlesex
HA6 2XY
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