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COMPANY REGISTRATION NUMBER: 02509418

S H Brownrigg Limited

Unaudited Abridged Financial Statements

31 March 2026

S H Brownrigg Limited

Abridged Financial Statements

Year ended 31st March 2026

Contents | Page

Directors' report | 1

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory abridged financial statements | 2

Abridged income statement | 3

Abridged statement of financial position | 4

Notes to the abridged financial statements | 6

S H Brownrigg Limited

Directors' Report

Year ended 31st March 2026
The directors present their report and the unaudited abridged financial statements of the company for the year ended 31 March 2026 .
Principal activities
The principal activity of the company during the year was the provision of administration services.
Directors
The directors who served the company during the year were as follows:

Mr B P Marshall |
Mrs D L Marshall |
Mrs K L Holliday |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 22 June 2026 and signed on behalf of the board by:

Mr B P Marshall | Mrs D L Marshall
Director | Director

Mrs K L Holliday | Mrs D L Marshall
Director | Company Secretary

Registered office:
Ennerdale Mill
Egremont
Cumbria
CA22 2PN

S H Brownrigg Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of S H Brownrigg Limited

Year ended 31st March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of S H Brownrigg Limited for the year ended 31st March 2026, which comprise the abridged income statement, abridged statement of financial position 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of S H Brownrigg Limited, as a body, in accordance with the terms of our engagement letter dated 11th June 2025. Our work has been undertaken solely to prepare for your approval the abridged financial statements of S H Brownrigg Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S H Brownrigg Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that S H Brownrigg Limited has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S H Brownrigg Limited. You consider that S H Brownrigg Limited 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 abridged financial statements of S H Brownrigg Limited. 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 abridged financial statements.
LAMONT PRIDMORE (WEST CUMBRIA) LIMITED Chartered accountants
Milburn House 3 Oxford Street Workington Cumbria CA14 2AL
22 June 2026

S H Brownrigg Limited

Abridged Income Statement

Year ended 31st March 2026

| 2026 | 2025
Note | £ | £
Gross profit | 100,000 | 120,000

Administrative expenses | 52,725 | 41,426
| --------- | ---------
Operating profit | 47,275 | 78,574

| --------- | ---------
Profit before taxation | 47,275 | 78,574

Tax on profit | 8,968 | 17,072
| -------- | --------
Profit for the financial year | 38,307 | 61,502
| -------- | --------

All the activities of the company are from continuing operations.
The company has no other recognised items of income and expenses other than the results for the year as set out above.

S H Brownrigg Limited

Abridged Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Current assets

Debtors | 429,844 |  | 396,772
Cash at bank and in hand | 2,226 |  | 4,847
| --------- |  | ---------
| 432,070 |  | 401,619

Creditors: amounts falling due within one year | 18,477 |  | 26,333
| --------- |  | ---------
Net current assets |  | 413,593 | 375,286
|  | --------- | ---------
Total assets less current liabilities |  | 413,593 | 375,286
|  | --------- | ---------
Net assets |  | 413,593 | 375,286
|  | --------- | ---------

S H Brownrigg Limited

Abridged Statement of Financial Position (continued)

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 100 | 100
Other reserves |  | 3,400 | 3,400
Profit and loss account |  | 410,093 | 371,786
|  | --------- | ---------
Shareholders funds |  | 413,593 | 375,286
|  | --------- | ---------

These abridged financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31st March 2026 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 abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the year ending 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 22 June 2026 , and are signed on behalf of the board by:

Mr B P Marshall | Mrs D L Marshall
Director | Director

Mrs K L Holliday |
Director |

Company registration number: 02509418

S H Brownrigg Limited

Notes to the Abridged Financial Statements

Year ended 31st March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Ennerdale Mill, Egremont, Cumbria, CA22 2PN.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires the use of estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Any estimate that has a degree of uncertainty or where judgement has been exercised in a particular area is expressly disclosed within the relevant accounting policy.
(c) Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
(d) Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).