IRIS Accounts Production v26.1.0.640 00719842 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00719842 2025-03-31 00719842 2026-03-31 00719842 2025-04-01 2026-03-31 00719842 2024-03-31 00719842 2024-04-01 2025-03-31 00719842 2025-03-31 00719842 ns15:EnglandWales 2025-04-01 2026-03-31 00719842 ns14:PoundSterling 2025-04-01 2026-03-31 00719842 ns10:Director1 2025-04-01 2026-03-31 00719842 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00719842 ns10:SmallEntities 2025-04-01 2026-03-31 00719842 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00719842 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 00719842 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00719842 ns10:FullAccounts 2025-04-01 2026-03-31 00719842 ns10:Director2 2025-04-01 2026-03-31 00719842 ns10:CompanySecretary1 2025-04-01 2026-03-31 00719842 ns10:RegisteredOffice 2025-04-01 2026-03-31 00719842 ns5:CurrentFinancialInstruments 2026-03-31 00719842 ns5:CurrentFinancialInstruments 2025-03-31 00719842 ns5:ShareCapital 2026-03-31 00719842 ns5:ShareCapital 2025-03-31 00719842 ns5:SharePremium 2026-03-31 00719842 ns5:SharePremium 2025-03-31 00719842 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 00719842 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 00719842 ns5:FurnitureFittings 2025-03-31 00719842 ns5:ComputerEquipment 2025-03-31 00719842 ns5:FurnitureFittings 2025-04-01 2026-03-31 00719842 ns5:ComputerEquipment 2025-04-01 2026-03-31 00719842 ns5:FurnitureFittings 2026-03-31 00719842 ns5:ComputerEquipment 2026-03-31 00719842 ns5:FurnitureFittings 2025-03-31 00719842 ns5:ComputerEquipment 2025-03-31 00719842 ns5:DeferredTaxation 2025-03-31 00719842 ns5:DeferredTaxation 2026-03-31

REGISTERED NUMBER: 00719842 (England and Wales)

Unaudited Financial Statements For The Year Ended 31st March 2026 |

for |

Brilwyn Investment Co. Limited |

| Brilwyn Investment Co. Limited (Registered number: 00719842) |

Contents of the Financial Statements

For The Year Ended 31st March 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Brilwyn Investment Co. Limited |

Company Information

For The Year Ended 31st March 2026

| DIRECTORS: | C A Walder

| D A Walder

| SECRETARY: | C A Walder

| REGISTERED OFFICE: | 106 Charter Avenue

| Ilford

| Essex

| IG2 7AD

| REGISTERED NUMBER: | 00719842 (England and Wales)

| ACCOUNTANTS: | Fredericks Limited

| Chartered Accountants

| 106 Charter Avenue

| Ilford

| Essex

| IG2 7AD

| Brilwyn Investment Co. Limited (Registered number: 00719842) |

Statement of Financial Position

31st March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,337 |  | 1,631 |  |

Investment property | 5 | 350,000 |  | 350,000 |  |

351,337 |  | 351,631 |  |

CURRENT ASSETS

Cash at bank | 23,271 |  | 36,740 |  |

CREDITORS

Amounts falling due within one year | 6 | 9,809 |  | 38,431 |  |

NET CURRENT ASSETS/(LIABILITIES) | 13,462 |  | (1,691 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 364,799 |  | 349,940 |  |

PROVISIONS FOR LIABILITIES | 7 | 34,000 |  | 34,000 |  |

NET ASSETS | 330,799 |  | 315,940 |  |

CAPITAL AND RESERVES

Called up share capital | 42 |  | 42 |  |

Share premium | 360 |  | 360 |  |

Retained earnings | 330,397 |  | 315,538 |  |

SHAREHOLDERS' FUNDS | 330,799 |  | 315,940 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Brilwyn Investment Co. Limited (Registered number: 00719842) |

Statement of Financial Position - continued

31st March 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th April 2026 and were signed on its behalf by:

D A Walder - Director

| Brilwyn Investment Co. Limited (Registered number: 00719842) |

Notes to the Financial Statements

For The Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Brilwyn Investment Co. 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents letting income received, excluding value added tax.

| 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 properties are valued annually by the director. The aggregate surplus or deficit is transferred to revaluation reserve.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

| Brilwyn Investment Co. Limited (Registered number: 00719842) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st April 2025

| and 31st March 2026 | 5,481 |  | 3,117 |  | 8,598 |  |

| DEPRECIATION

| At 1st April 2025 | 4,411 |  | 2,556 |  | 6,967 |  |

| Charge for year | 107 |  | 187 |  | 294 |  |

| At 31st March 2026 | 4,518 |  | 2,743 |  | 7,261 |  |

| NET BOOK VALUE

| At 31st March 2026 | 963 |  | 374 |  | 1,337 |  |

| At 31st March 2025 | 1,070 |  | 561 |  | 1,631 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st April 2025

| and 31st March 2026 | 350,000 |  |

| NET BOOK VALUE

| At 31st March 2026 | 350,000 |  |

| At 31st March 2025 | 350,000 |  |

| Fair value at 31st March 2026 is represented by:

£ |

| Valuation in 1993 | 48,288 |  |

| Valuation in 2003 | 160,000 |  |

| Valuation in 2009 | 125,000 |  |

| Valuation in 2017 | 12,760 |  |

| Valuation in 2022 | (5,000 | ) |

| Cost | 8,952 |  |

350,000 |  |

| If freehold property had not been revalued it would have been included at the following historical cost:

| 31.3.26 |  | 31.3.25

£ | £ |

| Cost | 8,952 |  | 8,952 |  |

| Investment property was valued on an open market basis on 27th June 2022 by Nexa Properties Estate Agents. .

| Brilwyn Investment Co. Limited (Registered number: 00719842) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Tax | 3,789 |  | 2,532 |  |

| Other creditors | 2,280 |  | 2,280 |  |

| Directors' current accounts | 2,240 |  | 32,209 |  |

| Accrued expenses | 1,500 |  | 1,410 |  |

9,809 |  | 38,431 |  |

7. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax | 34,000 |  | 34,000 |  |

| Deferred |

| tax |

£ |

| Balance at 1st April 2025 | 34,000 |  |

| Balance at 31st March 2026 | 34,000 |  |

8. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £1,000 (2025 - £1,000) were paid to the directors .

| In the opinion of the directors there is no controlling party.

| Details of loans made to the company by the directors are shown in the notes to the accounts. These loans are interest free and have no fixed repayment terms.