Brigham Gardens Mortgages Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11058450 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Brigham Gardens Mortgages Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mrs O Tailor

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

11058450 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Tangible assets

4

1,417

2,065

CURRENT ASSETS

Debtors

5

30,297

27,226

Cash at bank

51,159

38,458

81,456

65,684

CREDITORS

Amounts falling due within one year

6

16,001

18,044

NET CURRENT ASSETS

65,455

47,640

TOTAL ASSETS LESS CURRENT LIABILITIES

66,872

49,705

PROVISIONS FOR LIABILITIES

297

447

NET ASSETS

66,575

49,258

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

66,475

49,158

SHAREHOLDERS' FUNDS

66,575

49,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 19 August 2026 and were signed by:

Mrs O Tailor - Director

1.	STATUTORY INFORMATION

Brigham Gardens Mortgages 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from mortgage advisory services is recognised at the stage of completion of the mortgage case.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Computer equipment - 33% 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 taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

3,565

Additions

325

At 31 March 2026

3,890

DEPRECIATION

At 1 April 2025

1,500

Charge for year

973

At 31 March 2026

2,473

NET BOOK VALUE

At 31 March 2026

1,417

At 31 March 2025

2,065

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Directors' current accounts

30,297

27,226

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

126

-

Tax

14,301

16,896

Social security and other taxes

338

-

Accrued expenses

1,236

1,148

16,001

18,044

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

Ordinary

£1

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

Mrs O Tailor

Balance outstanding at start of year

27,226

32,040

Amounts advanced

30,297

27,226

Amounts repaid

(27,226

)

(32,040

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

30,297

27,226

9.	RELATED PARTY DISCLOSURES

The amount outstanding at the year-end from Mrs O Tailor was £30,297 (2025- £27,226).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brigham Gardens Mortgages Ltd for the year ended 31 March 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Brigham Gardens Mortgages 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 Brigham Gardens Mortgages Ltd. You consider that Brigham Gardens Mortgages 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 Brigham Gardens Mortgages 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 financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

19 August 2026