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REGISTERED NUMBER: 00661698 (England and Wales)

Brabyn & Berger Ltd

Unaudited Financial Statements for the Year Ended 31 March 2026

| Brabyn & Berger Ltd (Registered number: 00661698) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Brabyn & Berger Ltd |

Company Information

for the Year Ended 31 March 2026

| Director: | Mrs A G Berger

| Secretary: | Mrs A G Berger

| Registered office: | 148 Tuttles Lane West

| Wymondham

| Norfolk

| NR18 0JJ

| Registered number: | 00661698 (England and Wales)

| Accountants: | Fairhead Bradford

| 5 Queen Street

| Great Yarmouth

| Norfolk

| NR30 2QP

| Brabyn & Berger Ltd (Registered number: 00661698) |

Statement of Financial Position

31 March 2026

| 31/3/26 | 31/3/25 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 1,600,001 |  | 1,600,001 |  |

Current assets

Debtors | 5 | 74 |  | 1,547 |  |

Investments | 6 | 554,633 |  | 521,540 |  |

Cash at bank | 22,336 |  | 18,069 |  |

577,043 |  | 541,156 |  |

Creditors

Amounts falling due within one year | 7 | 16,350 |  | 18,694 |  |

Net current assets | 560,693 |  | 522,462 |  |

Total assets less current liabilities | 2,160,694 |  | 2,122,463 |  |

Provisions for liabilities | 350,849 |  | 266,645 |  |

Net assets | 1,809,845 |  | 1,855,818 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 8 | 1,520,433 |  | 1,520,433 |  |

Retained earnings | 289,312 |  | 335,285 |  |

Shareholders' funds | 1,809,845 |  | 1,855,818 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| Brabyn & Berger Ltd (Registered number: 00661698) |

Statement of Financial Position - continued

31 March 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 May 2026 and were signed by:

Mrs A G Berger - Director

| Brabyn & Berger Ltd (Registered number: 00661698) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | Statutory information

| Brabyn & Berger 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 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.

| Fixtures and fittings | - | 20% on reducing balance

| Financial instruments

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | Employees and directors

| The average number of employees during the year was 1 (2025 - 1 ) .

| Brabyn & Berger Ltd (Registered number: 00661698) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | Tangible fixed assets

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| Cost or valuation

| At 1 April 2025

| and 31 March 2026 | 1,600,000 |  | 58,512 |  | 1,658,512 |  |

| Depreciation

| At 1 April 2025

| and 31 March 2026 | - |  | 58,511 |  | 58,511 |  |

| Net book value

| At 31 March 2026 | 1,600,000 |  | 1 |  | 1,600,001 |  |

| At 31 March 2025 | 1,600,000 |  | 1 |  | 1,600,001 |  |

| The Directors feel there has been no changes in the property valuations at 31/3/2026 since local estate agents where spoken with in the 2026 year.

| Cost or valuation at 31 March 2026 is represented by:

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| Valuation in 2003 | 530,620 |  | - |  | 530,620 |  |

| Valuation in 2004 | 115,000 |  | - |  | 115,000 |  |

| Valuation in 2005 | 215,000 |  | - |  | 215,000 |  |

| Valuation in 2014 | 720,000 |  | - |  | 720,000 |  |

| Valuation in 2023 | 175,000 |  | - |  | 175,000 |  |

| Valuation in 2024 | (235,187 | ) | - |  | (235,187 | ) |

| Cost | 79,567 |  | 58,512 |  | 138,079 |  |

1,600,000 |  | 58,512 |  | 1,658,512 |  |

5. | Debtors: amounts falling due within one year |

| 31/3/26 |  | 31/3/25

£ | £ |

| Other debtors | 74 |  | 1,547 |  |

6. | Current asset investments

| Listed investment are shown at market value at the year end . Market values provided by Walker Crips Stockbrokers.

7. | Creditors: amounts falling due within one year |

| 31/3/26 |  | 31/3/25

£ | £ |

| Trade creditors | 2,799 |  | 4,050 |  |

| Taxation and social security | 10,864 |  | 11,785 |  |

| Other creditors | 2,687 |  | 2,859 |  |

16,350 |  | 18,694 |  |

| Brabyn & Berger Ltd (Registered number: 00661698) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

8. | Reserves

| Revaluation

| reserve

£ |

| At 1 April 2025

| and 31 March 2026 | 1,520,433 |  |