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REGISTERED NUMBER: 14363822 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Whinfrey Briggs Limited

Whinfrey Briggs Limited (Registered number: 14363822)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whinfrey Briggs Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Miss Whinfrey





REGISTERED OFFICE: Unit 33 Century Businsess Centre
Century Business Park
Manvers
Rotherham
South Yorkshire
S63 5DA





REGISTERED NUMBER: 14363822 (England and Wales)





ACCOUNTANTS: Whinfrey Briggs
Unit 33 Century Business Centre
Century Business Park
Manvers
Rotherham
South Yorkshire
S63 5DA

Whinfrey Briggs Limited (Registered number: 14363822)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 244,258 274,791
Tangible assets 5 71,195 59,818
315,453 334,609

CURRENT ASSETS
Debtors 6 63,013 62,836
Cash at bank 7 6,367
63,020 69,203
CREDITORS
Amounts falling due within one year 7 292,346 350,792
NET CURRENT LIABILITIES (229,326 ) (281,589 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

86,127

53,020

CREDITORS
Amounts falling due after more than one
year

8

(14,847

)

(17,408

)

PROVISIONS FOR LIABILITIES (17,799 ) (10,156 )
NET ASSETS 53,481 25,456

CAPITAL AND RESERVES
Called up share capital 9 10 10
Retained earnings 10 53,471 25,446
SHAREHOLDERS' FUNDS 53,481 25,456

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Whinfrey Briggs Limited (Registered number: 14363822)

Balance Sheet - continued
31 March 2024


The 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.

The financial statements were approved by the director and authorised for issue on 8 October 2024 and were signed by:





Miss Whinfrey - Director


Whinfrey Briggs Limited (Registered number: 14363822)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Whinfrey Briggs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Whinfrey Briggs Limited (Registered number: 14363822)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 305,323
AMORTISATION
At 1 April 2023 30,532
Charge for year 30,533
At 31 March 2024 61,065
NET BOOK VALUE
At 31 March 2024 244,258
At 31 March 2023 274,791

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 68,363
Additions 30,202
At 31 March 2024 98,565
DEPRECIATION
At 1 April 2023 8,545
Charge for year 18,825
At 31 March 2024 27,370
NET BOOK VALUE
At 31 March 2024 71,195
At 31 March 2023 59,818

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 56,941 57,308
Other debtors 6,072 5,528
63,013 62,836

Whinfrey Briggs Limited (Registered number: 14363822)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 14,299 -
Hire purchase contracts 20,930 11,000
Trade creditors 10,529 7,087
Taxation and social security 58,745 19,592
Other creditors 187,843 313,113
292,346 350,792

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 14,847 17,408

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
10 Ordinary 1 10 10

10. RESERVES
Retained
earnings
£   

At 1 April 2023 25,446
Profit for the year 76,025
Dividends (48,000 )
At 31 March 2024 53,471