2024-06-01 2025-05-31 false Capium Accounts Production 1.1 12610509 2024-06-01 2025-05-31 12610509 bus:FullAccounts 2024-06-01 2025-05-31 12610509 bus:FRS102 2024-06-01 2025-05-31 12610509 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 12610509 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12610509 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12610509 2024-06-01 2025-05-31 12610509 2025-05-31 12610509 bus:RegisteredOffice 2024-06-01 2025-05-31 12610509 core:WithinOneYear 2025-05-31 12610509 core:AfterOneYear 2025-05-31 12610509 1 2024-06-01 2025-05-31 12610509 bus:Director1 2024-06-01 2025-05-31 12610509 bus:Director1 2025-05-31 12610509 bus:Director1 2023-06-01 2024-05-31 12610509 2023-06-01 12610509 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 12610509 2023-06-01 2024-05-31 12610509 2024-05-31 12610509 core:WithinOneYear 2024-05-31 12610509 core:AfterOneYear 2024-05-31 12610509 bus:EntityAccountantsOrAuditors 2023-06-01 2024-05-31 12610509 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 12610509 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 12610509 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 12610509 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 12610509 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 12610509 core:Non-currentFinancialInstruments 2025-05-31 12610509 core:Non-currentFinancialInstruments 2024-05-31 12610509 core:ShareCapital 2025-05-31 12610509 core:ShareCapital 2024-05-31 12610509 core:RetainedEarningsAccumulatedLosses 2025-05-31 12610509 core:RetainedEarningsAccumulatedLosses 2024-05-31 12610509 dpl:Item1 2024-06-01 12610509 dpl:Item1 2025-05-31 12610509 dpl:Item1 2023-06-01 12610509 dpl:Item1 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 12610509
BRILLANCE UK LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

BRILLANCE UK LIMITED Contents Page For the year ended 31 May 2025
Director's report | 1
Statement of financial position | 2
Notes to the financial statements | 3

BRILLANCE UK LIMITED Director's Report For the year ended 31 May 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 May 2025. Principal activities Principal activity of the company during the financial year was of Non-specialised wholesale trade Director The director who served the company throughout the year was as follows:
Ali Kazim OZ
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Ali Kazim OZ Director
Date approved: 23 February 2026 1

BRILLANCE UK LIMITED Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 162,021 |  | 174,724
Cash at bank and in hand |  | 1,283 |  | 28,285
|  | 163,304 |  | 203,009
Creditors: amount falling due within one year | 4 | (211,287) |  | (192,875)
Net current assets |  | (47,983) |  | 10,134
Total assets less current liabilities |  | (47,983) |  | 10,134
Net assets |  | (47,983) |  | 10,134
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (48,083) |  | 10,034
Shareholders' funds |  | (47,983) |  | 10,134
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. The financial statements were approved by the director on 23 February 2026 and were signed by:
------------------------------- Ali Kazim OZ Director
2

BRILLANCE UK LIMITED Notes to the Financial Statements For the year ended 31 May 2025
General Information BRILLANCE UK LIMITED is a private company, limited by shares, registered in , registration number 12610509, registration address 72 Chase Side Suite 2 , London , N14 5PH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 1).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 174,638 |  | 174,638
VAT | 568 |  | 86
| 175,206 |  | 174,724
3. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments | (13,185) |  | 0
| (13,185) |  | 0
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 140,011 |  | 135,360
Corporation Tax | 0 |  | 214
PAYE & Social Security | 1,354 |  | 5,303
Other Creditors | 0 |  | (1)
Wages & Salaries Control Account | 0 |  | (3,107)
Directors' Current Accounts | 69,922 |  | 55,106
| 211,287 |  | 192,875
3