10 September 2024 v2026.26.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity0falsetruexbrli:purexbrli:sharesiso4217:GBP159480032024-09-102025-09-30159480032025-09-3015948003core:WithinOneYear2025-09-3015948003core:AfterOneYear2025-09-3015948003core:ShareCapital2025-09-3015948003core:RetainedEarningsAccumulatedLosses2025-09-3015948003bus:Director12024-09-102025-09-3015948003bus:RegisteredOffice2024-09-102025-09-3015948003core:AdditionsToInvestments2025-09-3015948003core:CostValuation2025-09-301594800312024-09-102025-09-3015948003countries:EnglandWales2024-09-102025-09-3015948003bus:AuditExempt-NoAccountantsReport2024-09-102025-09-3015948003bus:PrivateLimitedCompanyLtd2024-09-102025-09-3015948003bus:SmallEntities2024-09-102025-09-3015948003bus:FullAccounts2024-09-102025-09-30
Company registration number:
15948003
Britza Limited
Unaudited Filleted Financial Statements for the period ended
30 September 2025
Britza Limited
Statement of Financial Position
30 September 2025
30 Sep 2025
Note£
Fixed assets  
Investments 5
38
 
Current assets  
Debtors 6
11,004
 
Cash at bank and in hand
15
 
11,019
 
Creditors: amounts falling due within one year 7
(199
 )
Net current assets
10,820
 
Total assets less current liabilities 10,858  
Creditors: amounts falling due after more than one year 8
(11,866
 )
Net liabilities
(1,008
 )
Capital and reserves  
Called up share capital
100
 
Profit and loss account
(1,108
 )
Shareholders deficit
(1,008
 )
For the period ending
30 September 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 financial statements for the period in question in accordance with section 476;
  • The director acknowledges 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
1 July 2026
, and are signed on behalf of the board by:
D Hailemariam
Director
Company registration number:
15948003
Britza Limited
Notes to the Financial Statements
Period ended
30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
71-75 Shelton Street
,
Covent Garden
,
London
,
WC2H 9JQ
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to 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 company.

Going concern

The financial statements have been prepared on a going concern basis. At 30 September 2025 the company had net liabilities of £1,008, the company having been funded during its first period by way of an interest-free, unsecured loan from the director. The director has confirmed that he will continue to support the company and will not seek repayment of his loan of £11,866 for a period of at least twelve months from the date of approval of these financial statements. On this basis, the director considers that the company will be able to meet its liabilities as they fall due, and that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

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.

4 Average number of employees

The average number of persons employed by the company during the period was nil.

5 Investments

Shares in group undertakings and participating interests
£
Cost  
At
10 September 2024
 -  
Additions
38
 
At
30 September 2025
38
 
Impairment  
At
10 September 2024
and
30 September 2025
 -  
Carrying amount  
At
30 September 2025
38
 
During the period the company acquired 38% of the issued ordinary share capital of See The World DMC Limited (registered number 16066132), a company incorporated in England and Wales whose registered office is 2nd Floor College House, 17 King Edwards Road, Ruislip, London, HA4 7AE. See The World DMC Limited is an undertaking in which the company holds a participating interest and its principal activity is tour operator activities. The shares were acquired at their nominal value for a total consideration of £38. The investment is held at cost of £38 and, in the director's opinion, no provision for impairment is required.

6 Debtors

30 Sep 2025
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
10,904
 
Other debtors
100
 
11,004
 

7 Creditors: amounts falling due within one year

30 Sep 2025
£
Other creditors
199
 

8 Creditors: amounts falling due after more than one year

30 Sep 2025
£
Other creditors
11,866
 

9 Director's advances, credit and guarantees

The company was funded during the period by way of an interest-free, unsecured loan from Mr D M Hailemariam, the director, which has no fixed date for repayment. During the period the director advanced £11,866 to the company and no amounts were repaid. At 30 September 2025 the company owed the director £11,866.

11 Controlling party

The company is controlled by Mr D M Hailemariam, the sole director, by virtue of his controlling shareholding in the company.