REGISTERED NUMBER: 00719842 (England and Wales)

Unaudited Financial Statements For The Year Ended 31st March 2026

for

Brilwyn Investment Co. Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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. .

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.