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REGISTERED NUMBER: 04185316 (England and Wales)

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH JUNE 2025 |

| FOR |

| BRITEST LIMITED |

| BRITEST LIMITED (REGISTERED NUMBER: 04185316) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

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

| BRITEST LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTORS: | J S Dalton

| S A Hughes

| G Gibson

| K J Malone

| S Brogan

| A M Hanrahan

| D J W Winterborn

| A P G Beevers

| W R F Goundry

| S M Fleet

| SECRETARY: | Aldwich Secretaries Ltd

| REGISTERED OFFICE: | 9400 Garsington Road

| Oxford Business Park North

| Oxford

| Oxfordshire

| OX4 2HN

| REGISTERED NUMBER: | 04185316 (England and Wales)

| AUDITORS: | Allens Accountants Limited

| Registered Auditors and

| Chartered Accountants

| 123 Wellington Road South

| Stockport

| Cheshire

| SK1 3TH

| BRITEST LIMITED (REGISTERED NUMBER: 04185316) |

BALANCE SHEET

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 693 |  | 923 |  |

CURRENT ASSETS

Debtors | 5 | 57,364 |  | 123,290 |  |

Cash at bank | 363,919 |  | 252,399 |  |

421,283 |  | 375,689 |  |

CREDITORS

Amounts falling due within one year | 6 | 172,337 |  | 166,160 |  |

NET CURRENT ASSETS | 248,946 |  | 209,529 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 249,639 |  | 210,452 |  |

RESERVES

Income and expenditure account | 249,639 |  | 210,452 |  |

249,639 |  | 210,452 |  |

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 19th November 2025 and were signed on its behalf by:

S M Fleet - Director

| BRITEST LIMITED (REGISTERED NUMBER: 04185316) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| Britest Limited is a private company, limited by guarantee , 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.

| Revenue

| Membership Subscriptions income is accounted for on an accruals basis.

| Training income is accounted for an accruals basis.

| Grants and other contributions are accounted for on an accruals basis and recognised in the accounting statements when the conditions for their receipt have been complied with and there is reasonable assurance that the grant or contribution will be received.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost and 25% on reducing balance

| 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

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 4 ) .

| BRITEST LIMITED (REGISTERED NUMBER: 04185316) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st July 2024 | 14,438 |  |

| Additions | 178 |  |

| At 30th June 2025 | 14,616 |  |

| DEPRECIATION

| At 1st July 2024 | 13,515 |  |

| Charge for year | 408 |  |

| At 30th June 2025 | 13,923 |  |

| NET BOOK VALUE

| At 30th June 2025 | 693 |  |

| At 30th June 2024 | 923 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 4,230 |  | 91,755 |  |

| Other debtors | 53,134 |  | 31,535 |  |

57,364 |  | 123,290 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 5,198 |  | 1,482 |  |

| Taxation and social security | 41,344 |  | 41,232 |  |

| Other creditors | 125,795 |  | 123,446 |  |

172,337 |  | 166,160 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Paul Wright (Senior Statutory Auditor)

| for and on behalf of Allens Accountants Limited

8. | ULTIMATE CONTROLLING PARTY

| The company has no ultimate controlling party.

9. | COMPANY LIMITED BY GUARANTEE

| The company is limited by guarantee of members and does not have share capital. The liability of the members in accordance with the Memorandum of Association is limited to £1.