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REGISTERED NUMBER: 08768073 (England and Wales)












BRITTEN ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






BRITTEN ASSOCIATES LIMITED (REGISTERED NUMBER: 08768073)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BRITTEN ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mrs J G E Krygier
Mr J J Krygier





REGISTERED OFFICE: Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE





REGISTERED NUMBER: 08768073 (England and Wales)





ACCOUNTANTS: Christiansons Ltd
Chartered Certified Accountants
Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE

BRITTEN ASSOCIATES LIMITED (REGISTERED NUMBER: 08768073)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 25,861 35,209

CURRENT ASSETS
Debtors 5 261,951 152,965
Cash at bank and in hand 198,853 101,431
460,804 254,396
CREDITORS
Amounts falling due within one year 6 320,209 200,017
NET CURRENT ASSETS 140,595 54,379
TOTAL ASSETS LESS CURRENT
LIABILITIES

166,456

89,588

CREDITORS
Amounts falling due after more than one
year

7

(7,704

)

(12,327

)

PROVISIONS FOR LIABILITIES (2,000 ) (8,802 )
NET ASSETS 156,752 68,459

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 156,552 68,259
SHAREHOLDERS' FUNDS 156,752 68,459

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

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

The directors acknowledge their 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.

BRITTEN ASSOCIATES LIMITED (REGISTERED NUMBER: 08768073)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by:





Mr J J Krygier - Director


BRITTEN ASSOCIATES LIMITED (REGISTERED NUMBER: 08768073)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Britten Associates 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 represents gross sales of services. The turnover is recognised when the fees of the service are due.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost, 20% on cost and 15% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2023 - 35 ) .

BRITTEN ASSOCIATES LIMITED (REGISTERED NUMBER: 08768073)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 57,433
DEPRECIATION
At 1 January 2024 22,224
Charge for year 9,348
At 31 December 2024 31,572
NET BOOK VALUE
At 31 December 2024 25,861
At 31 December 2023 35,209

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 1,418 6,027
Other debtors 260,533 146,938
261,951 152,965

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 602 602
Hire purchase contracts 4,623 4,622
Taxation and social security 58,700 54,464
Other creditors 256,284 140,329
320,209 200,017

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 7,704 12,327

BRITTEN ASSOCIATES LIMITED (REGISTERED NUMBER: 08768073)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
Mrs J G E Krygier
Balance outstanding at start of year (37,507 ) (30,582 )
Amounts advanced 75,151 75,194
Amounts repaid (80,519 ) (82,119 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (42,875 ) (37,507 )

9. ULTIMATE CONTROLLING PARTY

The company is not under the control of any one person.