Brigstow Family Law Limited 12896499 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is that of a legal practice. Digita Accounts Production Advanced 6.30.9574.0 true true 12896499 2025-01-01 2025-12-31 12896499 2025-12-31 12896499 core:RetainedEarningsAccumulatedLosses 2025-12-31 12896499 core:ShareCapital 2025-12-31 12896499 core:CurrentFinancialInstruments 2025-12-31 12896499 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12896499 core:OfficeEquipment 2025-12-31 12896499 bus:SmallEntities 2025-01-01 2025-12-31 12896499 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12896499 bus:FilletedAccounts 2025-01-01 2025-12-31 12896499 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12896499 bus:RegisteredOffice 2025-01-01 2025-12-31 12896499 bus:Director1 2025-01-01 2025-12-31 12896499 bus:Director2 2025-01-01 2025-12-31 12896499 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12896499 core:OfficeEquipment 2025-01-01 2025-12-31 12896499 countries:EnglandWales 2025-01-01 2025-12-31 12896499 2024-12-31 12896499 core:OfficeEquipment 2024-12-31 12896499 2024-01-01 2024-12-31 12896499 2024-12-31 12896499 core:RetainedEarningsAccumulatedLosses 2024-12-31 12896499 core:ShareCapital 2024-12-31 12896499 core:CurrentFinancialInstruments 2024-12-31 12896499 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12896499 core:OfficeEquipment 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 12896499

Brigstow Family Law Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Brigstow Family Law Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Brigstow Family Law Limited

Company Information

Directors | B C M Hanson S N Mahmood

Registered office | Trym Lodge 1 Henbury Rad Westbury on Trym Bristol BS9 3HQ

Accountants | Burton Sweet Limited Chartered Accountants and Business Advisors Cooper House Lower Charlton Estate Shepton Mallet BA4 5QE

Brigstow Family Law Limited

(Registration number: 12896499)
Balance Sheet
31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,179 | 3,293
Current assets |  |  |
Stocks | 5 | 305 | 556
Debtors | 6 | 75,608 | 63,190
Cash at bank and in hand |  | 232,935 | 184,036
|  | 308,848 | 247,782
Creditors: Amounts falling due within one year | 7 | (114,981) | (82,475)
Net current assets |  | 193,867 | 165,307
Total assets less current liabilities |  | 198,046 | 168,600
Provisions for liabilities |  | (1,045) | (823)
Net assets |  | 197,001 | 167,777
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 196,999 | 167,775
Shareholders' funds |  | 197,001 | 167,777

Brigstow Family Law Limited

(Registration number: 12896499)
Balance Sheet
31 December 2025

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 April 2026 and signed on its behalf by:

......................................... B C M Hanson Director
......................................... S N Mahmood Director

Brigstow Family Law Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Trym Lodge
1 Henbury Rad
Westbury on Trym
Bristol
BS9 3HQ

These financial statements were authorised for issue by the Board on 15 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax,
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Brigstow Family Law Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% per annum straight line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Work in progress comprises direct labour costs and a proportion of overheads that have been incurred. At each reporting date, work in progress is assessed for impairment. If impairment is required the carrying amount is reduced to its selling price, the impairment loss is recognised immediately in profit or loss.

Brigstow Family Law Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers ans are recorded at transaction price.. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 4).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 8,412 | 8,412
Additions | 2,915 | 2,915
At 31 December 2025 | 11,327 | 11,327
Depreciation
At 1 January 2025 | 5,119 | 5,119
Charge for the year | 2,029 | 2,029
At 31 December 2025 | 7,148 | 7,148
Carrying amount
At 31 December 2025 | 4,179 | 4,179
At 31 December 2024 | 3,293 | 3,293

Brigstow Family Law Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 305 | 556

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 47,510 | 46,001
Other debtors | 2,902 | 2,800
Prepayments | 25,196 | 14,389
| 75,608 | 63,190

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 1,680 | 1,158
Taxation and social security | 110,910 | 77,766
Accruals and deferred income | 2,119 | 1,350
Other creditors | 272 | 2,201
| 114,981 | 82,475