COMPANY REGISTRATION NUMBER:
16079699
|
BRIGHTVIEW INVESTMENTS LIMITED |
|
|
FILLETED UNAUDITED FINANCIAL STATEMENTS |
|
|
BRIGHTVIEW INVESTMENTS LIMITED |
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PERIOD FROM 14 NOVEMBER 2024 TO 31 MARCH 2025
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Statement of financial position |
1 |
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|
|
Notes to the financial statements |
2 |
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BRIGHTVIEW INVESTMENTS LIMITED |
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STATEMENT OF FINANCIAL POSITION |
|
31 March 2025
FIXED ASSETS
|
Tangible assets |
4 |
|
732,186 |
|
|
|
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CURRENT ASSETS
|
Cash at bank and in hand |
12,145 |
|
|
|
|
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CREDITORS: amounts falling due within one year |
5 |
(
242,151) |
|
|
---------- |
|
|
NET CURRENT LIABILITIES |
|
(
230,006) |
|
|
---------- |
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TOTAL ASSETS LESS CURRENT LIABILITIES |
|
502,180 |
|
|
|
|
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CREDITORS: amounts falling due after more than one year |
6 |
|
(
524,099) |
|
|
---------- |
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NET LIABILITIES |
|
(
21,919) |
|
|
---------- |
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|
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CAPITAL AND RESERVES
|
Called up share capital |
|
100 |
|
Profit and loss account |
|
(
22,019) |
|
|
--------- |
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SHAREHOLDER DEFICIT |
|
(
21,919) |
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|
--------- |
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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 statement of comprehensive income has not been delivered.
For the period ending 31 March 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 member has 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
2 November 2026
, and are signed on behalf of the board by:
Company registration number:
16079699
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BRIGHTVIEW INVESTMENTS LIMITED |
|
|
NOTES TO THE FINANCIAL STATEMENTS |
|
PERIOD FROM 14 NOVEMBER 2024 TO 31 MARCH 2025
1.
GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Building C - 3rd Floor, 105 Eade Road, London, N4 1TJ.
2.
STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Investment property
Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost. Subsequent to initial recognition - - Investment properties whose fair value can be measured reliably are held at fair value. Any gains or losses arising from changes in the fair value are recognised in the profit and loss account in the period that they arise; and - No depreciation is provided in respect of investment properties applying the fair value model. Investment property fair value is determined by the director based on his understanding of property market conditions and the specific property concerned. Acquisitions and disposals of properties Acquisitions and disposals are considered to have taken place at the date of legal completion and are included in the financial statements accordingly.
Impairment of fixed assets
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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial Instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4.
TANGIBLE ASSETS
|
Freehold property |
|
£ |
|
Fair value |
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At 14 November 2024 |
– |
|
Additions |
732,186 |
|
---------- |
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At 31 March 2025 |
732,186 |
|
---------- |
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Depreciation |
|
|
At 14 November 2024 and 31 March 2025 |
– |
|
---------- |
|
Carrying amount |
|
|
At 31 March 2025 |
732,186 |
|
---------- |
|
|
Investment property fair value is determined by the director based on his understanding of property market conditions and the specific property. In the opinion of the director, market value is equal to the cost.
5.
CREDITORS:
amounts falling due within one year
|
31 Mar 25 |
|
£ |
|
Amounts owed to group undertakings |
89,464 |
|
Other creditors |
152,687 |
|
---------- |
|
242,151 |
|
---------- |
|
|
6.
CREDITORS:
amounts falling due after more than one year
|
31 Mar 25 |
|
£ |
|
Bank loans and overdrafts |
524,099 |
|
---------- |
|
|
7.
RELATED PARTY TRANSACTIONS
Included in Other creditors are loans aggregating £151,487 due to companies connected with the director and shareholders. The loans are interest-free and repayable on demand.