REGISTERED NUMBER: 11268666 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRIGGS CLARK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Clark

L J Clark

REGISTERED OFFICE:

39 Walkers Road

North Moons Moat Industrial Estate

Redditch

Worcestershire

B98 9HD

REGISTERED NUMBER:

11268666 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

142,578

133,897

Investments

6

3,336

3,336

145,915

137,234

CURRENT ASSETS

Debtors

7

3,499

1,704

Cash at bank

180,766

159,530

184,265

161,234

CREDITORS

Amounts falling due within one year

8

66,441

64,129

NET CURRENT ASSETS

117,824

97,105

TOTAL ASSETS LESS CURRENT LIABILITIES

263,739

234,339

PROVISIONS FOR LIABILITIES

25,259

23,493

NET ASSETS

238,480

210,846

CAPITAL AND RESERVES

Called up share capital

9

2,472

2,472

Retained earnings

236,008

208,374

SHAREHOLDERS' FUNDS

238,480

210,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 8 September 2025 and were signed on its behalf by:

R A Clark - Director

1.	STATUTORY INFORMATION

Briggs Clark Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about Briggs Clark Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

198,669

3,420

61,103

2,064

265,256

Additions

6,187

-

37,860

-

44,047

Disposals

-

-

(22,911

)

-

(22,911

)

At 31 March 2025

204,856

3,420

76,052

2,064

286,392

DEPRECIATION

At 1 April 2024

92,884

1,015

36,049

1,411

131,359

Charge for year

16,796

361

10,797

163

28,117

Eliminated on disposal

-

-

(15,662

)

-

(15,662

)

At 31 March 2025

109,680

1,376

31,184

1,574

143,814

NET BOOK VALUE

At 31 March 2025

95,176

2,044

44,868

490

142,578

At 31 March 2024

105,785

2,405

25,054

653

133,897

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

3,336

NET BOOK VALUE

At 31 March 2025

3,336

At 31 March 2024

3,336

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,499

1,704

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

61,635

59,289

Tax

4,716

4,750

Other creditors

90

90

66,441

64,129

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

820

A Ordinary

£1

820

820

310

B Ordinary

£1

310

310

1,338

C Ordinary

£1

1,338

1,338

4

D Ordinary

£1

4

4

2,472

2,472