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REGISTERED NUMBER: 12020589 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

BRAHMAN LTD

| BRAHMAN LTD (REGISTERED NUMBER: 12020589) |

Contents of the Financial Statements

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BRAHMAN LTD |

Company Information

for the year ended 31 May 2025

| DIRECTOR: | C J Sayer

| REGISTERED OFFICE: | Moat Park Cottage Rose Hill

| Isfield

| Uckfield

| TN22 5UQ

| REGISTERED NUMBER: | 12020589 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| BRAHMAN LTD (REGISTERED NUMBER: 12020589) |

Balance Sheet

31 May 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 26,762 |  | 26,292 |  |

CURRENT ASSETS

Debtors | 5 | 25,739 |  | - |  |

Cash at bank | 89,086 |  | 105,964 |  |

114,825 |  | 105,964 |  |

CREDITORS

Amounts falling due within one year | 6 | (22,146 | ) | (13,791 | ) |

NET CURRENT ASSETS | 92,679 |  | 92,173 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 119,441 |  | 118,465 |  |

PROVISIONS FOR LIABILITIES | 7 | (118 | ) | - |  |

NET ASSETS | 119,323 |  | 118,465 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 119,322 |  | 118,464 |  |

SHAREHOLDERS' FUNDS | 119,323 |  | 118,465 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

| BRAHMAN LTD (REGISTERED NUMBER: 12020589) |

Balance Sheet - continued

31 May 2025

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 17 September 2025 and were signed by:

C J Sayer - Director

| BRAHMAN LTD (REGISTERED NUMBER: 12020589) |

Notes to the Financial Statements

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| Brahman 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.

| Turnover

| Revenue from medical practice activities are measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised as follows:

| Revenue is recognised as contract activity progresses. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

| Computer equipment |  | - 33% on cost |  |

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| 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.

| 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.

| Impairment policy

| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| BRAHMAN LTD (REGISTERED NUMBER: 12020589) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The director has a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

Freehold | Computer |

property | equipment | Totals |

| £ | £ | £

| COST

| At 1 June 2024 | 26,292 |  | - |  | 26,292 |  |

| Additions | - |  | 525 |  | 525 |  |

| At 31 May 2025 | 26,292 |  | 525 |  | 26,817 |  |

| DEPRECIATION

| Charge for year | - |  | 55 |  | 55 |  |

| At 31 May 2025 | - |  | 55 |  | 55 |  |

| NET BOOK VALUE

| At 31 May 2025 | 26,292 |  | 470 |  | 26,762 |  |

| At 31 May 2024 | 26,292 |  | - |  | 26,292 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 25,739 |  | - |  |

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

2025 | 2024 |

| £ | £

| Taxation and social security | 21,066 |  | 12,050 |  |

| Other creditors | 1,080 |  | 1,741 |  |

22,146 |  | 13,791 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 118 |  | - |  |

| BRAHMAN LTD (REGISTERED NUMBER: 12020589) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

7. | PROVISIONS FOR LIABILITIES - continued

Deferred tax |

| £

| Charge to Income Statement during year | 118 |  |

| Accelerated capital allowances |

| Balance at 31 May 2025 | 118 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 | 2024 |

| £ | £

| C J Sayer

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 25,704 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 25,704 |  | - |  |

| Director's loan is repayable on demand and interest has been charged at 2.25%.