Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 false No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01016969 2024-07-01 2025-06-30 01016969 2023-07-01 2024-06-30 01016969 2025-06-30 01016969 2024-06-30 01016969 2023-07-01 01016969 c:Director1 2024-07-01 2025-06-30 01016969 d:FurnitureFittings 2024-07-01 2025-06-30 01016969 d:FurnitureFittings 2025-06-30 01016969 d:FurnitureFittings 2024-06-30 01016969 d:FreeholdInvestmentProperty 2025-06-30 01016969 d:FreeholdInvestmentProperty 2024-06-30 01016969 d:FreeholdInvestmentProperty 2 2024-07-01 2025-06-30 01016969 d:CurrentFinancialInstruments 2025-06-30 01016969 d:CurrentFinancialInstruments 2024-06-30 01016969 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 01016969 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 01016969 d:ShareCapital 2025-06-30 01016969 d:ShareCapital 2024-06-30 01016969 d:ShareCapital 2023-07-01 01016969 d:SharePremium 2024-07-01 2025-06-30 01016969 d:SharePremium 2025-06-30 01016969 d:SharePremium 2023-07-01 2024-06-30 01016969 d:SharePremium 2024-06-30 01016969 d:SharePremium 2023-07-01 01016969 d:RevaluationReserve 2024-07-01 2025-06-30 01016969 d:RevaluationReserve 2025-06-30 01016969 d:RevaluationReserve 2023-07-01 2024-06-30 01016969 d:RevaluationReserve 2024-06-30 01016969 d:RevaluationReserve 2023-07-01 01016969 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 01016969 d:RetainedEarningsAccumulatedLosses 2025-06-30 01016969 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 01016969 d:RetainedEarningsAccumulatedLosses 2024-06-30 01016969 d:RetainedEarningsAccumulatedLosses 2023-07-01 01016969 c:FRS102 2024-07-01 2025-06-30 01016969 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 01016969 c:FullAccounts 2024-07-01 2025-06-30 01016969 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01016969 5 2024-07-01 2025-06-30 01016969 6 2024-07-01 2025-06-30 01016969 d:OtherDeferredTax 2025-06-30 01016969 d:OtherDeferredTax 2024-06-30 01016969 f:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 01016969 BRIGG PROPERTY AND INVESTMENT LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
BRIGG PROPERTY AND INVESTMENT LIMITED REGISTERED NUMBER: 01016969 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 276,922 |  | 140,803
Investment property | 5 |  | 810,388 |  | 807,888
|  |  | 1,087,310 |  | 948,691
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 232,761 |  | 230,045 |
Cash at bank and in hand |  | 302,872 |  | 522,439 |
|  | 535,633 |  | 752,484 |
Creditors: amounts falling due within one year | 7 | (5,049) |  | (32,356) |
Net current assets |  |  | 530,584 |  | 720,128
Total assets less current liabilities |  |  | 1,617,894 |  | 1,668,819
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (165,201) |  | (160,618) |
|  |  | (165,201) |  | (160,618)
Net assets |  |  | 1,452,693 |  | 1,508,201
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Share premium account | 9 |  | 2,433 |  | 2,433
Revaluation reserve | 9 |  | 543,291 |  | 529,541
Profit and loss account | 9 |  | 905,969 |  | 975,227
|  |  | 1,452,693 |  | 1,508,201
Page 1
BRIGG PROPERTY AND INVESTMENT LIMITED REGISTERED NUMBER: 01016969 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 January 2026.
J Wright
Director
The notes on pages 5 to 12 form part of these financial statements. Page 2
BRIGG PROPERTY AND INVESTMENT LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Share premium account | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 July 2024 | 1,000 | 2,433 | 529,541 | 975,227 | 1,508,201
Comprehensive income for the year |  |  |  |  |
Loss for the year | - | - | - | (55,508) | (55,508)
Transfer revaluation of investment assets | - | - | - | (13,750) | (13,750)
Transfer to/from profit and loss account | - | - | 13,750 | - | 13,750
At 30 June 2025 | 1,000 | 2,433 | 543,291 | 905,969 | 1,452,693
| The notes on pages 5 to 12 form part of these financial statements.
Page 3
BRIGG PROPERTY AND INVESTMENT LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2024
| Called up share capital | Share premium account | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 July 2023 | 1,000 | 2,433 | 380,810 | 747,336 | 1,131,579
Comprehensive income for the year |  |  |  |  |
Profit for the year | - | - | - | 376,622 | 376,622
Transfer revaluation of investment assets | - | - | - | (148,731) | (148,731)
Transfer to/from profit and loss account | - | - | 148,731 | - | 148,731
At 30 June 2024 | 1,000 | 2,433 | 529,541 | 975,227 | 1,508,201
| The notes on pages 5 to 12 form part of these financial statements.
Page 4
BRIGG PROPERTY AND INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The company is a private limited company, which is incorporated and registered in England (registration number: 09692104). The address of the registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the date of approving the financial statements, there is a degree of uncertainty about the full economic impact of the cost of living crisis and the wider geopolitical environment. The director continues to monitor the position closely, however, believes that the company can continue its current level of activity and therefore continues to adopt the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 5
BRIGG PROPERTY AND INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 6
BRIGG PROPERTY AND INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.9 | 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, 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 profit or loss.
| 2.10 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.11 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 7
BRIGG PROPERTY AND INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Tangible fixed assets
|  | Fixtures, fittings & equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 5,219
| At 30 June 2025 | 5,219
| Depreciation |
| At 1 July 2024 | 5,219
| At 30 June 2025 | 5,219
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | -
Page 8
BRIGG PROPERTY AND INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Fixed asset investments
|  | Investments in associates | Listed investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 50 | 140,753 | 140,803
| Additions | - | 118,285 | 118,285
| Disposals | - | (45) | (45)
| Revaluations | - | 17,879 | 17,879
| At 30 June 2025 | 50 | 276,872 | 276,922
| Participating interests
| The company owns 50% of the shares in Greenwright Properties Limited. The net profit for this company was £38,169 (2024: £31,948). This company's share of the net assets was £143,571 (2024: £124,487).
Page 9
BRIGG PROPERTY AND INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 807,888
| Surplus on revaluation | 2,500
| At 30 June 2025 | 810,388
The 2025 valuations were made by the director, on an open market value for existing use basis.
| At 30 June 2025
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 117,224 | 117,224
|  | 117,224 | 117,224
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 100,640 | 100,640
| Amounts owed by joint ventures and associated undertakings | 92,489 | 117,489
| Other debtors | 24,976 | 11,622
| Prepayments and accrued income | 14,656 | 294
|  | 232,761 | 230,045
Page 10
BRIGG PROPERTY AND INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | - | 27,306
| Accruals and deferred income | 5,049 | 5,050
|  | 5,049 | 32,356
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (160,618)
| Charged to profit or loss | (4,583)
| At end of year | (165,201)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revalued investments | (165,201) | (160,618)
|  | (165,201) | (160,618)
9. | Reserves
Revaluation reserve The revaluation reserve is not distributable, it contains unrealised gains on the valuations of the investments. Profit and loss account The profit and loss reserve includes all current and prior retained profits and losses. Page 11
BRIGG PROPERTY AND INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Controlling party
The company is a 100% wholly owned subsidiary of Brigg Limited, a company registered in England with its registered office at Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. The company is exempt from being included in consolidated accounts as it is part of a small group.
Page 12