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REGISTERED NUMBER: 13693796 (England and Wales)

| BRCT TRADING LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 21ST OCTOBER 2021 TO 30TH OCTOBER 2022 |

BRCT TRADING LTD (REGISTERED NUMBER: 13693796)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 21ST OCTOBER 2021 TO 30TH OCTOBER 2022

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 4

BRCT TRADING LTD

COMPANY INFORMATION

FOR THE PERIOD 21ST OCTOBER 2021 TO 30TH OCTOBER 2022

| DIRECTOR: | W Ziegler

| REGISTERED OFFICE: | Sweep Farm

| Boston Road

| Wetherby

| West Yorkshire

| LS22 5DX

| REGISTERED NUMBER: | 13693796 (England and Wales)

| ACCOUNTANTS: | Thomas Coombs Limited

| Chartered Accountants

| 3365 The Pentagon

| Century Way

| Thorpe Park

| Leeds

| West Yorkshire

| LS15 8ZB

| BANKERS: | Tide Platform

| 5th Floor 1 Appold Street

| London

| EC2A 2UT

BRCT TRADING LTD (REGISTERED NUMBER: 13693796)

BALANCE SHEET

30TH OCTOBER 2022

| Notes | £ |

| CURRENT ASSETS

| Stocks | 8,658 |  |

| Cash at bank | 29,144 |  |

37,802 |  |

| CREDITORS

| Amounts falling due within one year | 4 | 24,870 |  |

| NET CURRENT ASSETS | 12,932 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 12,932 |  |

| CAPITAL AND RESERVES

| Called up share capital | 5 | 100 |  |

| Retained earnings | 12,832 |  |

| SHAREHOLDERS' FUNDS | 12,932 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th October 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th October 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 27th September 2023 and were signed by:

W Ziegler - Director

BRCT TRADING LTD (REGISTERED NUMBER: 13693796)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 21ST OCTOBER 2021 TO 30TH OCTOBER 2022

1. | STATUTORY INFORMATION

| Brct Trading 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.

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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

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

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Taxation

| Taxation for the period 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 period 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 4 .

BRCT TRADING LTD (REGISTERED NUMBER: 13693796)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 21ST OCTOBER 2021 TO 30TH OCTOBER 2022

4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Taxation and social security | 3,948 |  |

| Other creditors | 20,922 |  |

24,870 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary | 1 | 100 |  |