Brilliant Lighting Limited 31/03/2026 iXBRL

Company registration number: 10317407

Brilliant Lighting Limited

Unaudited filleted financial statements

31 March 2026

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

Brilliant Lighting Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Brilliant Lighting Limited

Directors and other information


Directors	M I Shaw
	M C Shaw
	R Sands
	M R Blair	(Appointed 1 December 2025)


Company number	10317407


Registered office	Unit 9, Severfield Close
	York Road, Thirsk Industrial Park
	Thirsk
	North Yorkshire
	YO7 3BX


Accountants	The Barker Partnership
	17 Central Buildings
	Market Place
	Thirsk
	North Yorkshire
	YO7 1HD

Brilliant Lighting Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Brilliant Lighting Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brilliant Lighting Limited for the year ended 31 March 2026 which comprise the Balance Sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Brilliant Lighting Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Brilliant Lighting Limited and state those matters that we have agreed to state to the board of directors of Brilliant Lighting Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brilliant Lighting Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Brilliant Lighting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brilliant Lighting Limited. You consider that Brilliant Lighting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brilliant Lighting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

15 May 2026

Brilliant Lighting Limited

Balance sheet

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	54,014		90,812
		_______		_______
			54,014		90,812

Current assets
Stocks		8,900		15,400
Debtors	6	154,908		110,648
Cash at bank and in hand		390,103		478,249
		_______		_______
		553,911		604,297
Creditors: amounts falling due
within one year	7	( 234,008)		( 218,370)
		_______		_______
Net current assets			319,903		385,927
			_______		_______
Total assets less current liabilities			373,917		476,739


Provisions for liabilities			( 13,005)		( 21,695)

			_______		_______
Net assets			360,912		455,044
			_______		_______

Capital and reserves
Called up share capital			104		104
Share premium account			8,925		8,925
Capital redemption reserve			4		4
Profit and loss account			351,879		446,011
			_______		_______
Shareholders funds			360,912		455,044
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:

M C Shaw

Director

Company registration number: 10317407

Brilliant Lighting Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 9, Severfield Close, York Road, Thirsk Industrial Park, Thirsk, North Yorkshire, YO7 3BX. The principal activity of the company is that of technical lighting design, installation and consultation.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved taxlosses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Showroom	-	25 %	reducing balance
Office equipment	-	25% reducing balance with the exception of the website (20% straight line)
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates .

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2025: 7 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	38,434	80,762	34,759	89,017	242,972
Additions	-	5,840	384	-	6,224
Disposals	( 249)	( 613)	-	( 19,148)	( 20,010)
	_______	_______	_______	_______	_______
At 31 March 2026	38,185	85,989	35,143	69,869	229,186
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	34,836	43,847	22,536	50,941	152,160
Charge for the year	900	23,528	3,152	7,609	35,189
Disposals	( 249)	( 419)	-	( 11,509)	( 12,177)
	_______	_______	_______	_______	_______
At 31 March 2026	35,487	66,956	25,688	47,041	175,172
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	2,698	19,033	9,455	22,828	54,014
	_______	_______	_______	_______	_______
At 31 March 2025	3,598	36,915	12,223	38,076	90,812
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	145,548	83,370
Other debtors	9,360	27,278
	_______	_______
	154,908	110,648
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	31,608	56,173
Corporation tax	70,151	111,285
Social security and other taxes	47,225	24,168
Other creditors	85,024	26,744
	_______	_______
	234,008	218,370
	_______	_______

8. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Later than 1 year and not later than 5 years	28,600	42,900
	_______	_______

9. Related party transactions

In 2025 the company was sold to an Employee Ownership Trust. Included within dividends is an amount of £278,170 (2025: £892,284) which is the company contribution to the Trust to facilitate payments to previous shareholders.