Brightview Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 16079699

BRIGHTVIEW INVESTMENTS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 March 2026

BRIGHTVIEW INVESTMENTS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

CONTENTS	PAGE

Statement of financial position	1

Notes to the financial statements	2

BRIGHTVIEW INVESTMENTS LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4		732,186		732,186

CURRENT ASSETS

Cash at bank and in hand	2		12,145

CREDITORS: amounts falling due within one year	5	( 274,384)		( 242,151)
		----------		----------
NET CURRENT LIABILITIES			( 274,382)		( 230,006)
			----------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			457,804		502,180

CREDITORS: amounts falling due after more than one year	6	( 526,098)	( 524,099)
		----------	----------
NET LIABILITIES		( 68,294)	( 21,919)
		----------	----------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	( 68,394)	( 22,019)
	---------	---------
SHAREHOLDER DEFICIT	( 68,294)	( 21,919)
	---------	---------

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 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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year 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:

Mr E D Konig
Director

Company registration number: 16079699

BRIGHTVIEW INVESTMENTS 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 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.

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the year, stated net of discounts and value added tax.

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
At 1 April 2025 and 31 March 2026	732,186
	----------
Depreciation
At 1 April 2025 and 31 March 2026	–
	----------
Carrying amount
At 31 March 2026	732,186
	----------
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

	2026	2025
	£	£
Trade creditors	7,429	–
Amounts owed to group undertakings	104,963	89,464
Other creditors	161,992	152,687
	----------	----------
	274,384	242,151
	----------	----------

6. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	526,098	524,099
	----------	----------

7. RELATED PARTY TRANSACTIONS

Included in Other creditors are loans aggregating £156,192 due to companies connected with the director and shareholders. The loans are interest-free and repayable on demand.