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REGISTERED NUMBER: 11021239 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| Gordon Brown & Sons Ltd |

| Gordon Brown & Sons Ltd (Registered number: 11021239) |

Contents of the Financial Statements

for the year ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Gordon Brown & Sons Ltd |

Company Information

for the year ended 31 October 2025

| DIRECTORS: | D M Brown

| S T Rutter-Brown

| REGISTERED OFFICE: | Oak Tree Cottage

| Hodge Lane

| Hartford

| Northwich

| Cheshire

| CW8 2SE

| REGISTERED NUMBER: | 11021239 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| Gordon Brown & Sons Ltd (Registered number: 11021239) |

Balance Sheet

31 October 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 6,000 |  | 9,000 |  |

Tangible assets | 5 | 28,834 |  | 59,371 |  |

34,834 |  | 68,371 |  |

CURRENT ASSETS

Stocks | 20,995 |  | 25,465 |  |

Debtors | 6 | 30,399 |  | 29,256 |  |

Cash at bank | 38,380 |  | 50,344 |  |

89,774 |  | 105,065 |  |

CREDITORS

Amounts falling due within one year | 7 | (117,118 | ) | (121,602 | ) |

NET CURRENT LIABILITIES | (27,344 | ) | (16,537 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,490 |  | 51,834 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (27,146 | ) |

PROVISIONS FOR LIABILITIES | (7,208 | ) | (14,842 | ) |

NET ASSETS | 282 |  | 9,846 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 182 |  | 9,746 |  |

SHAREHOLDERS' FUNDS | 282 |  | 9,846 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 18 December 2025 and were signed on its behalf by:

S T Rutter-Brown - Director

| Gordon Brown & Sons Ltd (Registered number: 11021239) |

Notes to the Financial Statements

for the year ended 31 October 2025

1. | STATUTORY INFORMATION

| Gordon Brown & Sons Ltd 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.

| Turnover

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

| Goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised over its expected life of 10 years.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 10% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and section 12 'Other Financial Instruments issues' of FRS102 to all its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle to liability simultaneously.

| 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.

| Gordon Brown & Sons Ltd (Registered number: 11021239) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contacts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to the profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to re recognised as part of the cost of stock or fixed assets.

| The cost of unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 November 2024

| and 31 October 2025 | 30,000 |  |

| AMORTISATION

| At 1 November 2024 | 21,000 |  |

| Charge for year | 3,000 |  |

| At 31 October 2025 | 24,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 6,000 |  |

| At 31 October 2024 | 9,000 |  |

| Gordon Brown & Sons Ltd (Registered number: 11021239) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 November 2024 | 92,639 |  |

| Disposals | (33,748 | ) |

| At 31 October 2025 | 58,891 |  |

| DEPRECIATION

| At 1 November 2024 | 33,268 |  |

| Charge for year | 3,201 |  |

| Eliminated on disposal | (6,412 | ) |

| At 31 October 2025 | 30,057 |  |

| NET BOOK VALUE

| At 31 October 2025 | 28,834 |  |

| At 31 October 2024 | 59,371 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and |

machinery |

etc |

| £

| COST

| At 1 November 2024 | 51,801 |  |

| Disposals | (33,748 | ) |

| At 31 October 2025 | 18,053 |  |

| DEPRECIATION

| At 1 November 2024 | 12,619 |  |

| Charge for year | 1,184 |  |

| Eliminated on disposal | (6,412 | ) |

| At 31 October 2025 | 7,391 |  |

| NET BOOK VALUE

| At 31 October 2025 | 10,662 |  |

| At 31 October 2024 | 39,182 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 100 |  | 588 |  |

| Other debtors | 6,842 |  | 6,842 |  |

| Directors' current accounts | 21,283 |  | 20,118 |  |

| Prepayments | 2,174 |  | 1,708 |  |

30,399 |  | 29,256 |  |

| Gordon Brown & Sons Ltd (Registered number: 11021239) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts (see note 9) | 3,753 |  | 5,772 |  |

| Hire purchase contracts (see note 10) | 320 |  | 6,474 |  |

| Trade creditors | 55,258 |  | 49,699 |  |

| Tax | 17,734 |  | 20,546 |  |

| Social security & other taxes | 3,322 |  | 4,374 |  |

| VAT | 24,358 |  | 23,768 |  |

| Other creditors | 4,196 |  | 197 |  |

| Accrued expenses | 8,177 |  | 10,772 |  |

117,118 |  | 121,602 |  |

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

2025 | 2024 |

| £ | £

| Bank loans (see note 9) | - |  | 9,139 |  |

| Hire purchase contracts (see note 10) | - |  | 18,007 |  |

- |  | 27,146 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 3,753 |  | 5,772 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 5,772 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 3,367 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | 320 |  | 6,474 |  |

| Between one and five years | - |  | 18,007 |  |

320 |  | 24,481 |  |

| Gordon Brown & Sons Ltd (Registered number: 11021239) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

10. | LEASING AGREEMENTS - continued

Non-cancellable |

operating leases |

2025 | 2024 |

| £ | £

| Within one year | 4,706 |  | - |  |

| Between one and five years | 8,235 |  | - |  |

12,941 |  | - |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

| £ | £

| D M Brown

| Balance outstanding at start of year | 10,059 |  | 10,405 |  |

| Amounts advanced | 582 |  | - |  |

| Amounts repaid | - |  | (346 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 10,641 |  | 10,059 |  |

| S T Rutter-Brown

| Balance outstanding at start of year | 10,059 |  | 10,405 |  |

| Amounts advanced | 582 |  | - |  |

| Amounts repaid | - |  | (346 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 10,641 |  | 10,059 |  |

| The above amounts advanced to the directors attract no interest and are repayable on demand.