REGISTERED NUMBER: 08768073 (England and Wales)

BRITTEN ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J G E Krygier

Mr J J Krygier

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

08768073 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Property, plant and equipment

4

16,854

25,861

CURRENT ASSETS

Debtors

5

113,810

261,951

Cash at bank and in hand

248,436

198,853

362,246

460,804

CREDITORS

Amounts falling due within one year

6

152,339

320,209

NET CURRENT ASSETS

209,907

140,595

TOTAL ASSETS LESS CURRENT LIABILITIES

226,761

166,456

CREDITORS

Amounts falling due after more than one year

7

(3,082

)

(7,704

)

PROVISIONS FOR LIABILITIES

(4,034

)

(2,000

)

NET ASSETS

219,645

156,752

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

219,445

156,552

SHAREHOLDERS' FUNDS

219,645

156,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mr J J Krygier - Director

1.	STATUTORY INFORMATION

Britten Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents gross sales of services. The turnover is recognised when the fees of the service are due.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on cost and 15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2024 - 41 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

57,433

DEPRECIATION

At 1 January 2025

31,572

Charge for year

9,007

At 31 December 2025

40,579

NET BOOK VALUE

At 31 December 2025

16,854

At 31 December 2024

25,861

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

47,756

1,418

Other debtors

66,054

260,533

113,810

261,951

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

3,131

602

Hire purchase contracts

4,623

4,623

Taxation and social security

48,029

58,700

Other creditors

96,556

256,284

152,339

320,209

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

3,082

7,704

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mrs J G E Krygier

Balance outstanding at start of year

(42,875

)

(37,507

)

Amounts advanced

113,796

75,151

Amounts repaid

(78,990

)

(80,519

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,069

)

(42,875

)

9.	ULTIMATE CONTROLLING PARTY

The company is not under the control of any one person.