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REGISTERED NUMBER: 15661157 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 19 APRIL 2024 TO 30 APRIL 2025

FOR

BRANLEY INVESTMENTS LTD

| BRANLEY INVESTMENTS LTD (REGISTERED NUMBER: 15661157) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 19 APRIL 2024 TO 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BRANLEY INVESTMENTS LTD |

COMPANY INFORMATION

FOR THE PERIOD 19 APRIL 2024 TO 30 APRIL 2025

| DIRECTOR: | M Hayes

| REGISTERED OFFICE: | C/O Christian Douglass Accountants Ltd

| 2 Jordan Street

| Knott Mill

| Manchester

| Greater Manchester

| M15 4PY

| REGISTERED NUMBER: | 15661157 (England and Wales)

| ACCOUNTANTS: | Christian Douglass Accountants Limited

| Chartered Accountants

| 2 Jordan Street

| Knott Mill

| Manchester

| M15 4PY

| BRANLEY INVESTMENTS LTD (REGISTERED NUMBER: 15661157) |

BALANCE SHEET

30 APRIL 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 7,199 |  |

| Investment property | 5 | 505,000 |  |

512,199 |  |

| CURRENT ASSETS

| Debtors | 6 | 3,338 |  |  |

| Cash at bank | 15,064 |  |  |

18,402 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 259,084 |  |

| NET CURRENT LIABILITIES | (240,682 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 271,517 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | (257,439 | ) |

| PROVISIONS FOR LIABILITIES | (10,421 | ) |

| NET ASSETS | 3,657 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Other reserves | 36,769 |  |

| Retained earnings | (33,113 | ) |

3,657 |  |

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 director acknowledges his 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.

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 director and authorised for issue on 19 January 2026 and were signed by:

M Hayes - Director

| BRANLEY INVESTMENTS LTD (REGISTERED NUMBER: 15661157) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 19 APRIL 2024 TO 30 APRIL 2025

1. | STATUTORY INFORMATION

| Branley Investments Ltd is a private company, limited by shares, registered in England & Wales. The company's registration number is 15661157 and its registered address is c/o Christian Douglass Accountants Limited, 2 Jordan Street, Knott Mill, Manchester, M15 4PY.

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.

| At the balance sheet date the company had net current liabilities of £240,682. The director is satisfied that, with the ongoing support of group companies, the going concern basis of preparation of these financial statements is appropriate.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 20% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Accumulated unrealised fair value gains are held separately in an other reserve. Annual transfers are made between profit and loss reserves and other reserves as necessary.

| Depreciation is not provided in respect of investment properties. Although this accounting policy is in accordance with the Financial Reporting Standard 102, it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

| BRANLEY INVESTMENTS LTD (REGISTERED NUMBER: 15661157) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 19 APRIL 2024 TO 30 APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 7,199 |  |

| At 30 April 2025 | 7,199 |  |

| NET BOOK VALUE

| At 30 April 2025 | 7,199 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 463,318 |  |

| Revaluations | 41,682 |  |

| At 30 April 2025 | 505,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 505,000 |  |

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2025 | 41,682 |  |

| Cost | 463,318 |  |

505,000 |  |

| If investment properties had not been revalued they would have been included at the following historical cost:

£ |

| Cost | 463,318 |  |

| The investment properties were valued on an open market value basis on 30 April 2025 by the director .

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

£ |

| Other debtors | 3,338 |  |

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

£ |

| Bank loans and overdrafts | 2,635 |  |

| Amounts owed to group undertakings | 252,249 |  |

| Other creditors | 4,200 |  |

259,084 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Bank loans | 257,439 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans due after more than 5 years | 243,961 |  |

| BRANLEY INVESTMENTS LTD (REGISTERED NUMBER: 15661157) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 19 APRIL 2024 TO 30 APRIL 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

£ |

| Bank loans | 260,074 |  |

| Bank loans are secured on the company's investment properties.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 30 April 2025:

£ |

| M Hayes |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 138 |  |

| Amounts repaid | - |  |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 138 |  |

11. | ULTIMATE CONTROLLING PARTY

| The company's parent undertaking is Branley Holdings Limited, a company registered in England and Wales and exempt from the requirement to prepare group accounts. Branley Holdings Limited is registered at.York House, 1 Bridgenorth Avenue, Urmston, Manchester, M41 9PA.