Company registration number 11915609 (England and Wales)
BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
COMPANY INFORMATION
Director
Mr C P Fry
Company number
11915609
Registered office
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1QR
Accountants
Carpenter Box
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1RL
BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRIGGS & CO CONTRACTING LTD FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Briggs & Co Contracting Ltd for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Briggs & Co Contracting Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Briggs & Co Contracting Ltd and state those matters that we have agreed to state to the b oard of d irectors of Briggs & Co Contracting Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Briggs & Co Contracting Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Briggs & Co Contracting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Briggs & Co Contracting Ltd. You consider that Briggs & Co Contracting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Briggs & Co Contracting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
20 January 2026
Chartered Accountants
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1RL
BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
32,553
-
0
Current assets
Debtors
4
3,112
130,307
Cash at bank and in hand
146,320
101,594
149,432
231,901
Creditors: amounts falling due within one year
5
(157,247)
(226,659)
Net current (liabilities)/assets
(7,815)
5,242
Total assets less current liabilities
24,738
5,242
Provisions for liabilities
(7,800)
-
0
Net assets
16,938
5,242
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
16,838
5,142
Total equity
16,938
5,242

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 20 January 2026
Mr C P Fry
Director
Company registration number 11915609 (England and Wales)
BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Briggs & Co Contracting Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1QR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% per annum on a diminishing balance basis
Plant and equipment
25% per annum on a diminishing balance basis
Motor vehicles
25% per annum on a diminishing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

2
Employees

The average monthly number of persons employed by the company during the year was 1 (2024 - 2).

BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
-
0
-
0
-
0
-
0
Additions
9,460
1,550
30,000
41,010
At 31 March 2025
9,460
1,550
30,000
41,010
Depreciation and impairment
At 1 April 2024
-
0
-
0
-
0
-
0
Depreciation charged in the year
892
65
7,500
8,457
At 31 March 2025
892
65
7,500
8,457
Carrying amount
At 31 March 2025
8,568
1,485
22,500
32,553
At 31 March 2024
-
0
-
0
-
0
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
10,328
Amounts owed by group undertakings
-
0
72,403
Other debtors
3,112
47,576
3,112
130,307
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
35,675
Amounts owed to group undertakings
70,531
-
0
Taxation and social security
83,411
121,608
Other creditors
3,305
69,376
157,247
226,659
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
BRIGGS & CO CONTRACTING LTD
PREVIOUSLY KNOWN AS LIQUI PRODUCTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Parent company

The ultimate controlling party is Fry & Co Holdings Limited whose registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1QR.

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