A file containing seven directors' reports and accounts for the company, Burginhall 179 Limited, which was originally used by William Sargent as a vehicle to obtain shares in one of Spitting Image Productions Limited's parent companies, Tooth'N Claw Limited, in 1988. By 1990, Burginhall 179 was a subsidiary of SIPL, and William Sargent was SIPL's managing director. The reports and accounts cover the years ending 31 March 1988 to 31 March 1994.

Also present is one directors' report and accounts for the commercials production company, The Framestore Limited, which was co-founded by William Sargent in 1986. The report and accounts present is for the year ending 30 April 1989.