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REGISTERED NUMBER: 07140662 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 January 2025 |

| for |

| JW & LJ BRASIER LIMITED |

JW & LJ BRASIER LIMITED (REGISTERED NUMBER: 07140662)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

JW & LJ BRASIER LIMITED

Company Information

FOR THE YEAR ENDED 31 JANUARY 2025

| DIRECTORS: | L J Brasier

| J W Brasier

| P J Brasier

| SECRETARY: | L J Brasier

| REGISTERED OFFICE: | Bryant House

| Bryant Road

| Strood

| Rochester

| Kent

| ME2 3EW

| REGISTERED NUMBER: | 07140662 (England and Wales)

| ACCOUNTANTS: | Friend & Grant Ltd

| Bryant House

| Bryant Road

| Strood

| Rochester

| Kent

| ME2 3EW

JW & LJ BRASIER LIMITED (REGISTERED NUMBER: 07140662)

Balance Sheet

31 JANUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1,164,909 |  | 504,429 |  |

Investment property | 6 | - |  | 330,858 |  |

1,164,909 |  | 835,287 |  |

CURRENT ASSETS

Stocks | 3,500 |  | 3,500 |  |

Debtors | 7 | 200,502 |  | 319,386 |  |

Cash at bank and in hand | 490,984 |  | 595,010 |  |

694,986 |  | 917,896 |  |

CREDITORS

Amounts falling due within one year | 8 | 376,172 |  | 160,245 |  |

NET CURRENT ASSETS | 318,814 |  | 757,651 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,483,723 |  | 1,592,938 |  |

PROVISIONS FOR LIABILITIES | 5,908 |  | 37,049 |  |

NET ASSETS | 1,477,815 |  | 1,555,889 |  |

CAPITAL AND RESERVES

Called up share capital | 1,002 |  | 1,002 |  |

Retained earnings | 1,476,813 |  | 1,554,887 |  |

1,477,815 |  | 1,555,889 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

JW & LJ BRASIER LIMITED (REGISTERED NUMBER: 07140662)

Balance Sheet - continued

31 JANUARY 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 Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

J W Brasier - Director

L J Brasier - Director

JW & LJ BRASIER LIMITED (REGISTERED NUMBER: 07140662)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| JW & LJ Brasier 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes.

| Rendering of services

| The percentage of completion method is used to calculate the turnover recognised at the period end.

| Turnover from the rendering of services is recognised when all of the following conditions are satisfied:

| - the amount of turnover can be measured reliably;

| - it is probable that the economic benefits associated with the transaction will flow to the entity;

| - the stage of completion of the transaction at the end of the reporting period can be measured reliably; and

| - the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

| Sale of goods

| Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

| - the company has transferred the significant risks and rewards of ownership to the buyer;

| - the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold;

| - the amount of revenue can be measured reliably;

| - it is probable that the company will receive the consideration due under the transaction;

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

JW & LJ BRASIER LIMITED (REGISTERED NUMBER: 07140662)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JANUARY 2025

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Long leasehold | - | 10% on cost

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 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.

| Employee benefits

| The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 14 ) .

JW & LJ BRASIER LIMITED (REGISTERED NUMBER: 07140662)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JANUARY 2025

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Long |  | Plant and

| property |  | leasehold |  | machinery

£ | £ | £ |

| COST

| At 1 February 2024 | 271,265 |  | 252,869 |  | 190,870 |  |

| Additions | 787,200 |  | - |  | 6,975 |  |

| Disposals | - |  | (252,869 | ) | (2,514 | ) |

| At 31 January 2025 | 1,058,465 |  | - |  | 195,331 |  |

| DEPRECIATION

| At 1 February 2024 | - |  | 142,779 |  | 108,142 |  |

| Charge for year | - |  | - |  | 13,332 |  |

| Eliminated on disposal | - |  | (142,779 | ) | (1,694 | ) |

| At 31 January 2025 | - |  | - |  | 119,780 |  |

| NET BOOK VALUE

| At 31 January 2025 | 1,058,465 |  | - |  | 75,551 |  |

| At 31 January 2024 | 271,265 |  | 110,090 |  | 82,728 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 February 2024 | 13,799 |  | 87,378 |  | 5,043 |  | 821,224 |  |

| Additions | 182 |  | - |  | 1,524 |  | 795,881 |  |

| Disposals | (125 | ) | (2,573 | ) | (779 | ) | (258,860 | ) |

| At 31 January 2025 | 13,856 |  | 84,805 |  | 5,788 |  | 1,358,245 |  |

| DEPRECIATION

| At 1 February 2024 | 8,334 |  | 54,477 |  | 3,063 |  | 316,795 |  |

| Charge for year | 1,412 |  | 8,214 |  | 1,237 |  | 24,195 |  |

| Eliminated on disposal | (125 | ) | (2,527 | ) | (529 | ) | (147,654 | ) |

| At 31 January 2025 | 9,621 |  | 60,164 |  | 3,771 |  | 193,336 |  |

| NET BOOK VALUE

| At 31 January 2025 | 4,235 |  | 24,641 |  | 2,017 |  | 1,164,909 |  |

| At 31 January 2024 | 5,465 |  | 32,901 |  | 1,980 |  | 504,429 |  |

JW & LJ BRASIER LIMITED (REGISTERED NUMBER: 07140662)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JANUARY 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2024 | 330,858 |  |

| Disposals | (330,858 | ) |

| At 31 January 2025 | - |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  |

| At 31 January 2024 | 330,858 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 181,701 |  | 292,581 |  |

| Other debtors | 18,801 |  | 26,805 |  |

200,502 |  | 319,386 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 35,404 |  | 52,522 |  |

| Taxation and social security | 47,068 |  | 103,729 |  |

| Other creditors | 293,700 |  | 3,994 |  |

376,172 |  | 160,245 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 | 2024 |

£ | £ |

| L J Brasier and J W Brasier

| Balance outstanding at start of year | (19 | ) | (8 | ) |

| Amounts advanced | 691,788 |  | 2,831 |  |

| Amounts repaid | (780,312 | ) | (2,842 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (88,543 | ) | (19 | ) |

JW & LJ BRASIER LIMITED (REGISTERED NUMBER: 07140662)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JANUARY 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| P J Brasier

| Balance outstanding at start of year | (2 | ) | (152 | ) |

| Amounts advanced | 648 |  | 605 |  |

| Amounts repaid | (100,000 | ) | (455 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (99,354 | ) | (2 | ) |

| The loans to the company from the directors are unsecured, interest free and repayable on demand.