REGISTERED NUMBER: 14363822 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Whinfrey Briggs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss Whinfrey

REGISTERED OFFICE:

Unit 33 Century Businsess Centre

Century Business Park

Manvers

Rotherham

South Yorkshire

S63 5DA

REGISTERED NUMBER:

14363822 (England and Wales)

ACCOUNTANTS:

Whinfrey Briggs

Unit 33 Century Business Centre

Century Business Park

Manvers

Rotherham

South Yorkshire

S63 5DA

FIXED ASSETS

Intangible assets

4

183,194

213,726

Tangible assets

5

51,210

62,121

234,404

275,847

CURRENT ASSETS

Debtors

6

92,567

58,658

Cash at bank

13,437

13

106,004

58,671

CREDITORS

Amounts falling due within one year

7

234,740

231,586

NET CURRENT LIABILITIES

(128,736

)

(172,915

)

TOTAL ASSETS LESS CURRENT LIABILITIES

105,668

102,932

CREDITORS

Amounts falling due after more than one year

8

-

(10,901

)

PROVISIONS FOR LIABILITIES

(12,290

)

(15,530

)

NET ASSETS

93,378

76,501

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

10

93,368

76,491

SHAREHOLDERS' FUNDS

93,378

76,501

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 24 September 2026 and were signed by:

Miss Whinfrey - Director

1.	STATUTORY INFORMATION

Whinfrey Briggs 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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 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.

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 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

305,323

AMORTISATION

At 1 April 2025

91,597

Charge for year

30,532

At 31 March 2026

122,129

NET BOOK VALUE

At 31 March 2026

183,194

At 31 March 2025

213,726

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

104,323

Additions

1,905

At 31 March 2026

106,228

DEPRECIATION

At 1 April 2025

42,202

Charge for year

12,816

At 31 March 2026

55,018

NET BOOK VALUE

At 31 March 2026

51,210

At 31 March 2025

62,121

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

85,498

52,061

Other debtors

7,069

6,597

92,567

58,658

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

24,151

Hire purchase contracts

-

12,592

Trade creditors

6,173

10,716

Taxation and social security

94,628

41,310

Other creditors

133,939

142,817

234,740

231,586

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

-

10,901

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

10

Ordinary

1

10

10

10.

RESERVES

Retained

earnings

£

At 1 April 2025

76,491

Profit for the year

120,902

Dividends

(104,025

)

At 31 March 2026

93,368