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Registered number: 15739319 BRIMSTONE LIVING 7 LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MAY 2025
BRIMSTONE LIVING 7 LTD REGISTERED NUMBER: 15739319 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025
Note |  | £
Current assets |  |  |
Stocks | 4 | 422,456 |
Cash at bank and in hand | 5 | 3,383 |
Creditors: amounts falling due within one year | 6 | (425,774) |
Net current assets |  |  | 65
Total assets less current liabilities |  |  | 65
Net assets |  |  | 65
Capital and reserves |  |  |
Called up share capital | 7 |  | 150
Profit and loss account |  |  | (85)
|  |  | 65
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BRIMSTONE LIVING 7 LTD REGISTERED NUMBER: 15739319 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J D Copas
Director
Date: 24 February 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
BRIMSTONE LIVING 7 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
1. | General information
Brimstone Living 7 Ltd is a limited liability company incorporated in England and Wales. The address of its registered office is 2 Communications Road, Greenham Business Park, Greenham, Newbury, Berkshire, RG19 6AB. The Company was incorporated on 24 May 2024 and commenced trading on 01 November 2024. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 2.2 | Turnover
Turnover represents rents receivable regarding current assets held for sale by the Company prior to the expected disposal. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and it can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 3
BRIMSTONE LIVING 7 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including the Director, during the period was 1.
4. | Stocks
|  |  |  |  | 2025
|  |  |  |  | £
| Closing work in progress | 422,456
|  | 422,456
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BRIMSTONE LIVING 7 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 3,383
|  | 3,383
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 79
| Other creditors | 423,895
| Accruals and deferred income | 1,800
|  | 425,774
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 150 Ordinary shares of £1.00 each | 150
Upon incorporation, 150 Ordinary shares were issued with nominal value of £1 at par.
8. | Related party transactions
| At the period end date, the Company owed £141,299 to Brimstone Living Ltd, a partial beneficial owner and the Company's legal parent company. This unsecured loan is repayable on demand and interest free. At the period end date, the Company owed £141,298 to TPA Properties Ltd, a partial beneficial owner of the company. This unsecured loan is repayable on demand and interest free. At the period end date, the Company owed £141,298 to Tram Holdings Ltd, a partial beneficial owner of the company. This unsecured loan is repayable on demand and interest free.
9. | Controlling party
The Company is equally controlled by Brimstone Living Ltd, TPA Properties Ltd and Tram Holdings Ltd.
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