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REGISTERED NUMBER: SC276025 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| BRACO FARM LIMITED |

BRACO FARM LIMITED (BY SHARES) (REGISTERED NUMBER: SC276025)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

BRACO FARM LIMITED (BY SHARES)

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mr J A Munro

| Mrs S E Munro

| SECRETARY: | Mrs S E Munro

| REGISTERED OFFICE: | Braco Farm

| Hatton

| Peterhead

| Aberdeenshire

| AB42 7SL

| REGISTERED NUMBER: | SC276025 (Scotland)

| ACCOUNTANTS: | Bain Henry Reid

| 28 Broad Street

| Peterhead

| Aberdeenshire

| AB42 1BY

BRACO FARM LIMITED (BY SHARES) (REGISTERED NUMBER: SC276025)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

£ | £ | £ | £ |

FIXED ASSETS | 1 |  | 1 |  |

CURRENT ASSETS | 247,098 |  | 204,789 |  |

CREDITORS

Amounts falling due within one year | (29,438 | ) | (31,321 | ) |

NET CURRENT ASSETS | 217,660 |  | 173,468 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 217,661 |  | 173,469 |  |

CAPITAL AND RESERVES | 217,661 |  | 173,469 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 1 (2024 - 2 ) .

2. | DIRECTORS LOANS

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

2025 | 2024 |

£ | £ |

| Mr J A Munro and Mrs S E Munro

| Balance outstanding at start of year | 30,661 |  | 35,913 |  |

| Amounts repaid | (7,190 | ) | (5,252 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 23,471 |  | 30,661 |  |

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 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.

BRACO FARM LIMITED (BY SHARES) (REGISTERED NUMBER: SC276025)

BALANCE SHEET - continued

31 MAY 2025

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mr J A Munro - Director