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Registered Number: 07441108
England and Wales

 

 

 

BRIGGS ASSOCIATES LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Directors Caroline Thompson
John Thompson
Registered Number 07441108
Registered Office Portree
Netherton Road
Appleton
Oxfordshire
OX13 5QW
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 45,798    55,326 
Investments 4 1,686   
47,484    55,326 
Current assets      
Debtors 5 21,616    5,873 
Cash at bank and in hand 328,267    322,959 
349,883    328,832 
Creditors: amount falling due within one year 6 (30,019)   (12,036)
Net current assets 319,864    316,796 
 
Total assets less current liabilities 367,348    372,122 
Net assets 367,348    372,122 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 367,248    372,022 
Shareholders' funds 367,348    372,122 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 11 August 2025 and were signed on its behalf by:


-------------------------------
John Thompson
Director
-------------------------------
Caroline Thompson
Director
2
General Information
Briggs Associates Ltd is a private company, limited by shares, registered in England and Wales, registration number 07441108, registration address Portree, Netherton Road, Appleton, Oxfordshire, OX13 5QW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 33 % Straight Line
Computer Equipment 25 % Straight Line
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value. 
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 December 2023 65,090    4,033    12,642    81,765 
Additions     2,879    2,879 
Disposals      
At 30 November 2024 65,090    4,033    15,521    84,644 
Depreciation
At 01 December 2023 13,018    3,621    9,800    26,439 
Charge for year 10,414    412    1,581    12,407 
On disposals      
At 30 November 2024 23,432    4,033    11,381    38,846 
Net book values
Closing balance as at 30 November 2024 41,658      4,140    45,798 
Opening balance as at 01 December 2023 52,072    412    2,842    55,326 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 December 2023  
Additions 1,686    1,686 
Transfer to/from tangible fixed assets  
Disposals  
At 30 November 2024 1,686    1,686 
During the period, the company purchased 37 £0.01 Ordinary D shares in Zing Topco Limited for a consideration of £1,685.72.

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 12,000    4,801 
Prepayments & Accrued Income 2,840   
Other Debtors   1,000 
PAYE & Social Security 21    72 
14,861    5,873 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 6,755   
6,755   
Loan Notes
During the period, the company acquired loan notes from Zing Dev Limited for a consideration of £6,755. The loan notes bear interest at a fixed rate of 10% and shall accrue on a daily basis. 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 20    362 
Corporation Tax 12,342    1,677 
Accrued Expenses 1,020    1,020 
Other Creditors   333 
Directors' Current Accounts 9,585    3,691 
VAT 7,052    4,953 
30,019    12,036 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
50 Ordinary shares of £1.00 each 50    50 
50 Ordinary A shares of £1.00 each 50    50 
100    100 

3