REGISTERED NUMBER: 07726824 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Briscoe French Communications Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Briscoe

REGISTERED OFFICE:

Lancaster Court

8 Barnes Wallis Road

Fareham

Hampshire

PO15 5TU

REGISTERED NUMBER:

07726824 (England and Wales)

ACCOUNTANTS:

Roches

Chartered Accountants

1 Manor Court

6 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TH

FIXED ASSETS

Tangible assets

4

6,145

3,451

CURRENT ASSETS

Debtors

5

43,045

56,866

Cash at bank

1,780

284

44,825

57,150

CREDITORS

Amounts falling due within one year

6

195,703

106,714

NET CURRENT LIABILITIES

(150,878

)

(49,564

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(144,733

)

(46,113

)

CREDITORS

Amounts falling due after more than one year

7

1,266

6,329

NET LIABILITIES

(145,999

)

(52,442

)

CAPITAL AND RESERVES

Called up share capital

35,000

35,000

Retained earnings

(180,999

)

(87,442

)

SHAREHOLDERS' FUNDS

(145,999

)

(52,442

)

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

K Briscoe - Director

1.	STATUTORY INFORMATION

Briscoe French Communications Ltd 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

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.

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 reducing balance and 15% on reducing balance

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets & financial liabilities are initially recognised at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. However, if the arrangement constitutes a financing transaction then it is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets & financial liabilities classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

18,020

Additions

4,872

Disposals

(7,744

)

At 31 August 2025

15,148

DEPRECIATION

At 1 September 2024

14,569

Charge for year

863

Eliminated on disposal

(6,429

)

At 31 August 2025

9,003

NET BOOK VALUE

At 31 August 2025

6,145

At 31 August 2024

3,451

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

32,527

36,630

Other debtors

10,518

20,236

43,045

56,866

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

5,062

11,919

Trade creditors

5,428

2,903

Taxation and social security

18,560

89,142

Other creditors

166,653

2,750

195,703

106,714

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

1,266

6,329

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.8.25

31.8.24

£

£

K Briscoe

Balance outstanding at start of year

11,699

-

Amounts advanced

-

12,045

Amounts repaid

(11,699

)

(346

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

11,699

Interest is charged at the HMRC approved rate on the above loan which is repayable on demand.

9.	GOING CONCERN

As at the year end, the director recognises that the financial position of the company is one of net liabilities. They have provided financial support to the company during the year and have confirmed that they will not recall their loan within the next 12 months.