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REGISTERED NUMBER: 01410455 (England and Wales)

| MELBRIAN LIMITED |

| REPORT OF THE DIRECTORS AND |

| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 30 APRIL 2024 TO 30 APRIL 2025 |

| MELBRIAN LIMITED (REGISTERED NUMBER: 01410455) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 30 APRIL 2024 TO 30 APRIL 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Abridged Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| MELBRIAN LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 30 APRIL 2024 TO 30 APRIL 2025

| DIRECTORS: | Miss E R Davis

| Mr B K Davis

| Mrs M I Davis

| SECRETARY: | Mr B K Davis

| REGISTERED OFFICE: | Sterling House

| Fulbourne Road

| Walthamstow

| London

| E17 4EE

| REGISTERED NUMBER: | 01410455 (England and Wales)

| ACCOUNTANTS: | Christiansons Ltd

| Chartered Certified Accountants

| Sterling House

| Fulbourne Road

| Walthamstow

| London

| E17 4EE

| MELBRIAN LIMITED (REGISTERED NUMBER: 01410455) |

REPORT OF THE DIRECTORS

FOR THE PERIOD 30 APRIL 2024 TO 30 APRIL 2025

The directors present their report with the financial statements of the company for the period 30 April 2024 to 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of retailing of pictures and picture framing,

DIVIDENDS

Interim dividends per share were paid during the period as follows:

Ordinary 'A' £1 | - | 0.50 | - 31 March 2025

Ordinary B £1 | - | £3.60 | - 31 March 2025

The total distribution of dividends for the period ended 30 April 2025 will be £ 43,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 30 April 2024 to the date of this report.

Miss E R Davis

Mr B K Davis

Mrs M I Davis

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

ON BEHALF OF THE BOARD:

Mr B K Davis - Director

4 December 2025

| MELBRIAN LIMITED (REGISTERED NUMBER: 01410455) |

ABRIDGED BALANCE SHEET

30 APRIL 2025

| 30.4.25 | 29.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 31,590 |  | - |  |

Tangible assets | 5 | 664,864 |  | 436,746 |  |

Investments | 6 | 100 |  | - |  |

696,554 |  | 436,746 |  |

CURRENT ASSETS

Stocks | 113,962 |  | 100,929 |  |

Debtors | 23,684 |  | 31,991 |  |

Cash in hand | 342 |  | 334 |  |

137,988 |  | 133,254 |  |

CREDITORS

Amounts falling due within one year | 278,408 |  | 214,370 |  |

NET CURRENT LIABILITIES | (140,420 | ) | (81,116 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 556,134 |  | 355,630 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (89,072 | ) | (93,197 | ) |

PROVISIONS FOR LIABILITIES | 8 | (91,081 | ) | (41,081 | ) |

NET ASSETS | 375,981 |  | 221,352 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 25,074 |  | 25,074 |  |

Share premium | 10 | 19,974 |  | 19,974 |  |

Capital redemption reserve | 10 | 26 |  | 26 |  |

Fair value reserve | 10 | 273,241 |  | 123,241 |  |

Retained earnings | 10 | 57,666 |  | 53,037 |  |

SHAREHOLDERS' FUNDS | 375,981 |  | 221,352 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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.

| MELBRIAN LIMITED (REGISTERED NUMBER: 01410455) |

ABRIDGED BALANCE SHEET - continued

30 APRIL 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 4 December 2025 and were signed on its behalf by:

Mr B K Davis - Director

| MELBRIAN LIMITED (REGISTERED NUMBER: 01410455) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 30 APRIL 2024 TO 30 APRIL 2025

1. | STATUTORY INFORMATION

| Melbrian 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.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents amounts derived from the sale of goods to customers during the year, and is recognised at the date the risks and rewards of ownership of goods were transferred to the customer. This is stated after trade discounts, other sales taxes and net of VAT.

| Goodwill

| Goodwill is amortised over a ten year period from the date of acquisition.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

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

| Short leasehold | - | 20% on cost

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks have been valued at the lower of cost and net realisable value.

| 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.

| MELBRIAN LIMITED (REGISTERED NUMBER: 01410455) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 APRIL 2024 TO 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets held under hire purchase are capitalised and depreciated over their useful lives.

| Rentals paid under operating leases are charged to the profit and loss account as incurred.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme in respect of its employees and the pension charge represents the contributions to the fund paid by the company in the year.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 13 (2024 - 15 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 30 April 2024 | 23,000 |  |

| Additions | 35,100 |  |

| At 30 April 2025 | 58,100 |  |

| AMORTISATION

| At 30 April 2024 | 23,000 |  |

| Amortisation for period | 3,510 |  |

| At 30 April 2025 | 26,510 |  |

| NET BOOK VALUE

| At 30 April 2025 | 31,590 |  |

| At 29 April 2024 | - |  |

| MELBRIAN LIMITED (REGISTERED NUMBER: 01410455) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 APRIL 2024 TO 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 30 April 2024 | 744,344 |  |

| Additions | 47,661 |  |

| Disposals | (13,995 | ) |

| Revaluations | 200,000 |  |

| At 30 April 2025 | 978,010 |  |

| DEPRECIATION

| At 30 April 2024 | 307,598 |  |

| Charge for period | 18,183 |  |

| Eliminated on disposal | (12,635 | ) |

| At 30 April 2025 | 313,146 |  |

| NET BOOK VALUE

| At 30 April 2025 | 664,864 |  |

| At 29 April 2024 | 436,746 |  |

| Cost or valuation at 30 April 2025 is represented by:

| Totals

£ |

| Valuation in 2009 | 164,322 |  |

| Valuation in 2025 | 200,000 |  |

| Cost | 613,688 |  |

978,010 |  |

| The directors have revalued the property in accordance with valuations of similar properties in the area as at 30/04/2025 and post year end sales values.

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| Additions | 100 |  |

| At 30 April 2025 | 100 |  |

| NET BOOK VALUE

| At 30 April 2025 | 100 |  |

| MELBRIAN LIMITED (REGISTERED NUMBER: 01410455) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 APRIL 2024 TO 30 APRIL 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 30.4.25 |  | 29.4.24

£ | £ |

| Repayable by instalments

| Bank loans - over five years | 18,261 |  | 27,581 |  |

8. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 29.4.24

£ | £ |

| Deferred tax | 91,081 |  | 41,081 |  |

| Deferred |

| tax |

£ |

| Balance at 30 April 2024 | 41,081 |  |

| Provided during period | 50,000 |  |

| Balance at 30 April 2025 | 91,081 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 29.4.24

| value: | £ | £ |

| 74 | Ordinary | £1 | 74 |  | 74 |  |

| 15,000 | Ordinary 'A' | £1 | 15,000 |  | 15,000 |  |

| 10,000 | Ordinary B | £1 | 10,000 |  | 10,000 |  |

25,074 |  | 25,074 |  |

10. | RESERVES

| Capital |  | Fair |

| Retained |  | Share |  | redemption |  | value |

| earnings |  | premium |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ | £ |

| At 30 April 2024 | 53,037 |  | 19,974 |  | 26 |  | 123,241 |  | 196,278 |  |

| Profit for the period | 197,629 |  | 197,629 |  |

| Dividends | (43,000 | ) | (43,000 | ) |

| Revaluation reserve | (150,000 | ) | - |  | - |  | 150,000 |  | - |  |

| At 30 April 2025 | 57,666 |  | 19,974 |  | 26 |  | 273,241 |  | 350,907 |  |

| The fair value reserve represents the difference between the current market value of the long leasehold property and its historic cost.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr B K Davis.