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Registered number: 03832734
S & P Brisley Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
S & P Brisley Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
S & P Brisley Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 03832734

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 66,857 |  | 59,095
|  |  | 66,857 |  | 59,095
CURRENT ASSETS
Stocks | 5 | 38,000 |  | 80,524 |
Debtors | 6 | 212,134 |  | 181,042 |
Cash at bank and in hand |  | 159,313 |  | 272,553 |
|  | 409,447 |  | 534,119 |
Creditors: Amounts Falling Due Within One Year | 7 | (299,623 ) |  | (348,484 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 109,824 |  | 185,635
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 176,681 |  | 244,730
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (75,562 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (13,875 ) |  | (11,535 )
NET ASSETS |  |  | 87,244 |  | 233,195
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 86,244 |  | 232,195
SHAREHOLDERS' FUNDS |  |  | 87,244 |  | 233,195

Page 1
Page 2
S & P Brisley Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr P Brisley Director
16/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
S & P Brisley Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
S & P Brisley Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03832734 . The registered office is Units 9-11, Highfield Industrial Estate, Warren Road, Folkestone, Kent, CT19 6DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Straight line over the life of the lease
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Office Equipment | 3 years straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.7. Interest Payable
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expenses is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Page 3
Page 4
S & P Brisley Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 27)
27 27
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Office Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 28,195 | 318,448 | 17,742 | 85,707 | 450,092
Additions | - | 455 | 24,000 | 4,575 | 29,030
Disposals | - | - | (6,250 ) | - | (6,250 )
As at 31 July 2025 | 28,195 | 318,903 | 35,492 | 90,282 | 472,872
Depreciation
As at 1 August 2024 | 17,685 | 281,811 | 14,732 | 76,769 | 390,997
Provided during the period | 955 | 9,275 | 4,067 | 5,673 | 19,970
Disposals | - | - | (4,952 ) | - | (4,952 )
As at 31 July 2025 | 18,640 | 291,086 | 13,847 | 82,442 | 406,015
Net Book Value
As at 31 July 2025 | 9,555 | 27,817 | 21,645 | 7,840 | 66,857
As at 1 August 2024 | 10,510 | 36,637 | 3,010 | 8,938 | 59,095

Page 4
Page 5
S & P Brisley Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 10,000 |  | 21,579
Work in progress | 28,000 |  | 58,945
| 38,000 |  | 80,524

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 99,848 |  | 104,012
Prepayments and accrued income | 14,472 |  | 14,216
Other debtors | 97,814 |  | 62,814
| 212,134 |  | 181,042

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 151,547 |  | 169,578
Bank loans and overdrafts | 17,641 |  | -
Other creditors | 28,836 |  | 39,707
Taxation and social security | 101,599 |  | 139,199
| 299,623 |  | 348,484

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 75,562 |  | -

9. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 17,641 |  | -

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 75,562 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5
Page 6
S & P Brisley Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
11. Related party transactions
Transactions with directors
The freehold property at units 9-11, 15 and 16 Highfield Industrial Estate, Folkestone are owned by the partnership S & P Brisley and the company paid rent to the partnership of £48,750 (2024 - £48,750) during the year. At the year-end the company was owed a balance of £97,814 (2024 - £62,814) by the partnership.
Transactions with other related parties
The directors are also directors and shareholders in Centrefold Properties Ltd and during the year service charges of £3,664 (2024 - £3,494) were paid by the company. At the year-end, there was an outstanding balance of £926 (2024 - £nil) payable by the company.
Page 6