BRINKS RESOURCES LIMITED

Company Registration Number:
16018437 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 15 October 2024

End date: 31 October 2025

BRINKS RESOURCES LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

BRINKS RESOURCES LIMITED

Balance sheet

As at 31 October 2025


Notes
13 months to 31 October 2025


£
Fixed assets
Intangible assets: 3 760,000
Tangible assets: 4 1,200,000
Investments: 5 87,100
Total fixed assets: 2,047,100
Current assets
Debtors:   33,000
Cash at bank and in hand: 390,000
Total current assets: 423,000
Net current assets (liabilities): 423,000
Total assets less current liabilities: 2,470,100
Provision for liabilities: (18,000)
Total net assets (liabilities): 2,452,100
Capital and reserves
Called up share capital: 100
Revaluation reserve:62,470,000
Profit and loss account: (18,000)
Shareholders funds: 2,452,100

The notes form part of these financial statements

BRINKS RESOURCES LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 02 November 2025
and signed on behalf of the board by:

Name: Bulent Osman
Status: Director

The notes form part of these financial statements

BRINKS RESOURCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BRINKS RESOURCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

13 months to 31 October 2025
Average number of employees during the period 1

BRINKS RESOURCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Intangible Assets

Total
Cost £
Additions 760,000
At 31 October 2025 760,000
Amortisation
Charge for year 0
At 31 October 2025 0
Net book value
At 31 October 2025 760,000

Intangible assets represent capitalised development and intellectual property relating to the company’s regulatory, financial technology, and ESG-AI frameworks. These assets were introduced during the year and are expected to be amortised over 3–5 y

BRINKS RESOURCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Tangible Assets

Total
Cost £
Additions 1,200,000
At 31 October 2025 1,200,000
Depreciation
Charge for year 0
At 31 October 2025 0
Net book value
At 31 October 2025 1,200,000

Tangible assets represent plant, equipment, and project infrastructure capitalised during the period in connection with the company’s resource and technology initiatives. No depreciation has been charged as the assets were acquired towards the end of the period and are not yet in active use.

BRINKS RESOURCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Fixed investments

During the financial period, the company converted a Convertible Loan Note dated 23 April 2025, with a principal value of CAD 150,000 (approximately £87,100), into 30 million ordinary shares of RevoluGroup Canada Inc. (TSX-V: REVO) at CAD 0.005 per share. The investment represents approximately 13% of the issued share capital of RevoluGroup Canada Inc. following conversion. The investment is held as a long-term fixed asset and is stated at cost. No impairment provision has been made as the directors consider the carrying value to be appropriate at the balance-sheet date.

BRINKS RESOURCES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Revaluation reserve

13 months to 31 October 2025
£
Surplus or deficit after revaluation 2,470,000
Balance at 31 October 2025 2,470,000

The revaluation reserve represents the uplift and capitalisation of tangible, intangible, and investment assets recognised during the period as part of the company’s corporate restructuring and investment activities. The revaluation reflects fair value adjustments introduced at year-end and does not constitute distributable profits.