Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 true 1 No description of principal activity true 2024-07-01 true 1 04029248 2024-07-01 2025-06-30 04029248 2023-07-01 2024-06-30 04029248 2025-06-30 04029248 2024-06-30 04029248 c:Director1 2024-07-01 2025-06-30 04029248 d:CurrentFinancialInstruments 2025-06-30 04029248 d:CurrentFinancialInstruments 2024-06-30 04029248 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 04029248 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 04029248 d:ShareCapital 2025-06-30 04029248 d:ShareCapital 2024-06-30 04029248 d:SharePremium 2025-06-30 04029248 d:SharePremium 2024-06-30 04029248 d:RetainedEarningsAccumulatedLosses 2025-06-30 04029248 d:RetainedEarningsAccumulatedLosses 2024-06-30 04029248 c:EntityHasNeverTraded 2024-07-01 2025-06-30 04029248 c:FRS102 2024-07-01 2025-06-30 04029248 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04029248 c:FullAccounts 2024-07-01 2025-06-30 04029248 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04029248 d:Subsidiary1 2024-07-01 2025-06-30 04029248 d:Subsidiary1 1 2024-07-01 2025-06-30 04029248 6 2024-07-01 2025-06-30 04029248 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 04029248 BRIGG LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
BRIGG LIMITED REGISTERED NUMBER: 04029248 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 449,089 |  | 449,089
|  |  | 449,089 |  | 449,089
Current assets |  |  |  |  |
Cash at bank and in hand |  | 127 |  | 162 |
|  | 127 |  | 162 |
Creditors: amounts falling due within one year | 5 | (100,646) |  | (100,646) |
Net current liabilities |  |  | (100,519) |  | (100,484)
Total assets less current liabilities |  |  | 348,570 |  | 348,605
Net assets |  |  | 348,570 |  | 348,605
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 510 |  | 510
Share premium account |  |  | 348,579 |  | 348,579
Profit and loss account |  |  | (519) |  | (484)
|  |  | 348,570 |  | 348,605
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BRIGG LIMITED REGISTERED NUMBER: 04029248 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 For the year ended 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 profit and loss account 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
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BRIGG 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: 04029248). The registered office address 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 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.
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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BRIGG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 449,089
| At 30 June 2025 | 449,089
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Registered office | Class of shares | Holding
| Brigg Property and Investment Limited | 68 West Gate, Mansfield, Nottinghamshire NG18 1RR | Ordinary | 100%
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 100,640 | 100,640
| Other creditors | 6 | 6
|  | 100,646 | 100,646
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