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Registered number: 06489910 BRISKHAM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
BRISKHAM LIMITED REGISTERED NUMBER: 06489910 BALANCE SHEET AS AT 31 JANUARY 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 21,371 |  | 147,966 |
Cash at bank and in hand |  | 1,357 |  | 2,527 |
|  | 22,728 |  | 150,493 |
Creditors: amounts falling due within one year | 5 | (14,689) |  | (143,061) |
NET CURRENT ASSETS |  |  | 8,039 |  | 7,432
NET ASSETS |  |  | 8,039 |  | 7,432
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 6 |  | 1 |  | 1
Profit and loss account |  |  | 8,038 |  | 7,431
|  |  | 8,039 |  | 7,432
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 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 by:
N Becker
Director
Date: 10 March 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
BRISKHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | GENERAL INFORMATION
The Company is a private company limited by shares and incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA. Briskham Limited is a wholly owned subsidiary of Wetherby Hills Limited, a company registered in the British Virgin Islands. The Company's functional and presentational currency is GBP. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of services supplied and expenditure recharged during the year, exclusive of Value Added Tax. Turnover is measured as the fair value of the consideration received or receivable, and is recognised in the Profit and Loss Account in the period to which it relates.
| 2.3 | TAXATION
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.
| 2.4 | 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.
| 2.5 | 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. Page 2
BRISKHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | 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.
3. | EMPLOYEES
| The Company has no employees other than the director, who did not receive any remuneration (2024 - £NIL).
4. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 19,989
| Other debtors | 21,371 | 127,977
|  | 21,371 | 147,966
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 143 | 143
| Other creditors | 2,294 | 2,260
| Accruals and deferred income | 12,252 | 140,658
|  | 14,689 | 143,061
6. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1 (2024 - 1) Ordinary share of £1 | 1 | 1
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