BRIGROVE LIMITED


Directors	Mr M J Pratt
	Mr E Taylor
	Mr P F Tew


Company Secretary	Mr E Taylor


Registered Address	High Grove
	Winscales
	Workington
	CA14 4JF


Registered Number	04254539 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		150,000		225,000
			150,000		225,000
Current assets
Cash at bank and on hand		1,289		4,232
		1,289		4,232
Creditors amounts falling due within one year	4	(53,588)		(63,951)
Net current assets (liabilities)			(52,299)		(59,719)
Total assets less current liabilities			97,701		165,281
Net assets			97,701		165,281
Capital and reserves
Called up share capital			4,000		4,000
Profit and loss account			93,701		161,281
Shareholders' funds			97,701		165,281

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2025, and are signed on its behalf by:

Mr M J Pratt
Director
Registered Company No. 04254539

BRIGROVE LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

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

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investment property
	Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Investment property


		£
	Fair value at 01 August 24	225,000
	Fair value adjustments	(75,000)
	At 31 July 25	150,000

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	51,368	59,098
Taxation and social security	1,740	2,266
Accrued liabilities and deferred income	480	2,587
Total	53,588	63,951