Micro-entity Accounts - BRILLIENTS LIVE LIMITED

BRILLIENTS LIVE LIMITED Registered Number 15643155

Micro-entity Balance Sheet as at 30 April 2025

	Notes	2025
		£
Fixed Assets		1,021
Current Assets		9,592
Prepayments and accrued income		12
Creditors: amounts falling due within one year		(33)
Net current assets (liabilities)		9,571
Total assets less current liabilities		10,592
Provisions for liabilities		0
Accruals and deferred income		(737)
Total net assets (liabilities)		9,855
Capital and reserves		9,855

For the year ending 30 April 2025 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 6 January 2026

And signed on their behalf by:
Samuel Robert Elliot, Director

Footnotes:

Guarantees
4. Debtors: Amounts falling due after more than one year
Included within debtors is an amount relating to a third-party cost reimbursement agreement. This amount is recoverable upon the achievement of specific project milestones expected to occur after 30 April 2026.

5. Creditors: Amounts falling due after more than one year
Included within creditors are amounts relating to deferred income for events scheduled to take place after 30 April 2026.

Advances and credits
6. Directors' Advances, Credits and Guarantees

At the balance sheet date, the company owed the director £33.99. This loan is interest-free, unsecured, and repayable on demand.

BRILLIENTS LIVE LIMITED Registered Number 15643155

Notes to the Micro-entity Accounts for the period ended 30 April 2025

1Employees

	2025
Average number of employees during the period	1

2Accounting Policies

Basis of measurement and preparation of accounts
The financial statements have been prepared in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover represents commissions and fees receivable, excluding amounts collected on behalf of third parties. Revenue is paid in advance and recognised at the date of the entertainment event.

Tangible assets depreciation policy
Tangible assets are measured at cost less accumulated depreciation. Depreciation is calculated using the straight-line method to write off the cost of each asset to its estimated residual value over its expected useful life as follows:

Plant & Machinery: 25% per annum on a straight-line basis. A full year’s depreciation is charged in the year of acquisition and none in the year of disposal.

Intangible assets amortisation policy
Measured at cost less accumulated amortisation at 20% per annum (straight-line). A full year’s amortisation is charged in the year of acquisition. Assets under construction are held at cost and not amortised until available for use.

Other accounting policies
2.6 Share Capital and Premium
The nominal value of shares issued is recorded as Called up Share Capital. Any consideration received in excess of the nominal value is recorded as Share Premium.

2.7 Prepayments and Accrued Income
Prepayments represent expenses paid in advance of the period to which they relate and are recognised as assets at the end of the reporting period.