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Registration number: 12896499

Brigstow Family Law Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Brigstow Family Law Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Brigstow Family Law Limited

Company Information

Directors

B C M Hanson

S N Mahmood

Registered office

Castle Mead
Lower Castle Street
Bristol
BS1 3AG

Accountants

Burton Sweet Limited
Chartered Accountants and Business Advisors
Cooper House
Lower Charlton Estate
Shepton Mallet
BA4 5QE

 

Brigstow Family Law Limited

(Registration number: 12896499)
Balance Sheet
31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

1,403

2,509

Current assets

 

Stocks

5

1,298

-

Debtors

6

44,834

48,234

Cash at bank and in hand

 

159,318

157,559

 

205,450

205,793

Creditors: Amounts falling due within one year

7

(66,345)

(61,755)

Net current assets

 

139,105

144,038

Net assets

 

140,508

146,547

Capital and reserves

 

Called up share capital

2

2

Retained earnings

140,506

146,545

Shareholders' funds

 

140,508

146,547

 

Brigstow Family Law Limited

(Registration number: 12896499)
Balance Sheet
31 December 2023

For the financial year ending 31 December 2023 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 accounts for the year in question in accordance with section 476; and

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 22 February 2024 and signed on its behalf by:
 



B C M Hanson
Director



S N Mahmood
Director

 

Brigstow Family Law Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Castle Mead
Lower Castle Street
Bristol
BS1 3AG

These financial statements were authorised for issue by the Board on 22 February 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax,

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Brigstow Family Law Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2023

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% per annum straight line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Work in progress comprises direct labour costs and a proportion of overheads that have been incurred. At each reporting date, work in progress is assessed for impairment. If impairment is required the carrying amount is reduced to its selling price, the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers ans are recorded at transaction price.. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

 

Brigstow Family Law Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2023

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2022 - 4).

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 January 2023

4,420

4,420

At 31 December 2023

4,420

4,420

Depreciation

At 1 January 2023

1,911

1,911

Charge for the year

1,106

1,106

At 31 December 2023

3,017

3,017

Carrying amount

At 31 December 2023

1,403

1,403

At 31 December 2022

2,509

2,509

5

Stocks

2023
£

2022
£

Work in progress

1,298

-

 

Brigstow Family Law Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2023

6

Debtors

2023
£

2022
£

Trade debtors

33,443

38,977

Other debtors

1,222

877

Prepayments

10,169

8,380

44,834

48,234

7

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

2,578

1,973

Taxation and social security

59,975

57,068

Other creditors

3,792

2,714

66,345

61,755