S.BRIGG & SON LIMITED

Company Registration Number:
00422359 (England and Wales)

Unaudited abridged accounts for the year ended 31 January 2026

Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

S.BRIGG & SON LIMITED

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Notes

S.BRIGG & SON LIMITED

Balance sheet

As at 31 January 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 0 890,000
Total fixed assets: 0 890,000
Current assets
Debtors:     15,277
Cash at bank and in hand: 976,291 164,578
Total current assets: 976,291 179,855
Creditors: amounts falling due within one year:   (189,448) (151,075)
Net current assets (liabilities): 786,843 28,780
Total assets less current liabilities: 786,843 918,780
Provision for liabilities:   (90,010)
Total net assets (liabilities): 786,843 828,770
Capital and reserves
Called up share capital: 3,000 3,000
Revaluation reserve:4821,014821,014
Profit and loss account: (37,171) 4,756
Shareholders funds: 786,843 828,770

The notes form part of these financial statements

S.BRIGG & SON LIMITED

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 13 September 2026
and signed on behalf of the board by:

Name: J S Brigg
Status: Director

The notes form part of these financial statements

S.BRIGG & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised to the extent that it is probably that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover represents property rental income and arises from the principal activities of the company. The company is the lessor in respect of an operating lease. Rental income arising from the operating lease is recognised in the profit or loss on a straight-line basis over the lease term. Tenant lease incentives are recognised as a reduction of rental income on a straight-line basis over the term of the lease.

Other accounting policies

Investment property is recognised at fair value determined annually by the director. In determining the fair value of the investment property the director has assessed the market value for existing use, alongside a valuations by independent valuers as appropriate. No depreciation is provided. Changes in fair value are recognised in the profit and loss account and then transferred to the revaluation reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

S.BRIGG & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

2. Employees

2026 2025
Average number of employees during the period 1 1

S.BRIGG & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Tangible Assets

Total
Cost £
At 01 February 2025 890,000
Disposals (890,000)
At 31 January 2026 0
Net book value
At 31 January 2026 0
At 31 January 2025 890,000

S.BRIGG & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Revaluation reserve

2026
£
Balance at 01 February 2025 821,014
Surplus or deficit after revaluation 0
Balance at 31 January 2026 821,014