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REGISTERED NUMBER: 02053931 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| J. & C. M. Brook Limited |

| J. & C. M. Brook Limited (Registered number: 02053931) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| J. & C. M. Brook Limited (Registered number: 02053931) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,198 |  | 1,541 |  |

Investments | 5 | 851,145 |  | 829,633 |  |

Investment property | 6 | 1,508,000 |  | 1,508,000 |  |

2,360,343 |  | 2,339,174 |  |

CURRENT ASSETS

Debtors | 7 | 961 |  | 514 |  |

Cash at bank | 35,732 |  | 24,585 |  |

36,693 |  | 25,099 |  |

CREDITORS

Amounts falling due within one year | 8 | 80,217 |  | 130,953 |  |

NET CURRENT LIABILITIES | (43,524 | ) | (105,854 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,316,819 |  | 2,233,320 |  |

PROVISIONS FOR LIABILITIES | 161,522 |  | 150,553 |  |

NET ASSETS | 2,155,297 |  | 2,082,767 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100,000 |  | 100,000 |  |

Non-distributable reserve | 483,667 |  | 450,504 |  |

Retained earnings | 1,571,630 |  | 1,532,263 |  |

SHAREHOLDERS' FUNDS | 2,155,297 |  | 2,082,767 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| J. & C. M. Brook Limited (Registered number: 02053931) |

Balance Sheet - continued

30 September 2025

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 3 June 2026 and were signed on its behalf by:

J Brook - Director

| J. & C. M. Brook Limited (Registered number: 02053931) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| J. & C. M. Brook Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 02053931

| Registered office: | 38 Mathon Road

| Malvern

| Worcestershire

| WR14 4BU

| 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.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Fixtures and fittings - 15% on reducing balance

| Motor vehicles - 25% on reducing balance

| Investments

| Fixed asset investments are stated at market value.

| Realised gains or losses are calculated as the difference between sale proceeds and market value at the previous balance sheet date.

| All gains and losses whether realised or unrealised are taken to the Profit and Loss account.

| J. & C. M. Brook Limited (Registered number: 02053931) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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 the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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.

| J. & C. M. Brook Limited (Registered number: 02053931) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Rental income

| Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 2,731 |  | 3,540 |  | 6,271 |  |

| Depreciation

| At 1 October 2024 | 2,310 |  | 2,420 |  | 4,730 |  |

| Charge for year | 63 |  | 280 |  | 343 |  |

| At 30 September 2025 | 2,373 |  | 2,700 |  | 5,073 |  |

| Net book value

| At 30 September 2025 | 358 |  | 840 |  | 1,198 |  |

| At 30 September 2024 | 421 |  | 1,120 |  | 1,541 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| Cost or valuation

| At 1 October 2024 | 829,633 |  |

| Disposals | (60,943 | ) |

| Revaluations | 82,455 |  |

| At 30 September 2025 | 851,145 |  |

| Net book value

| At 30 September 2025 | 851,145 |  |

| At 30 September 2024 | 829,633 |  |

| J. & C. M. Brook Limited (Registered number: 02053931) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 30 September 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2025 | 851,145 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 October 2024

| and 30 September 2025 | 1,508,000 |  |

| Net book value

| At 30 September 2025 | 1,508,000 |  |

| At 30 September 2024 | 1,508,000 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2024 | 1,508,000 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 1,013,196 |  | 1,013,196 |  |

| The investment properties were valued on an open market basis on 30 September 2025 by the directors .

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

2025 | 2024 |

£ | £ |

| Other debtors | 961 |  | 514 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 8,563 |  | 16,620 |  |

| Other creditors | 71,654 |  | 114,333 |  |

80,217 |  | 130,953 |  |

| J. & C. M. Brook Limited (Registered number: 02053931) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100,000 | Ordinary shares | £1 | 100,000 |  | 100,000 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included within the balance of creditors is an amount owed to the directors of the company for £68,505 (2024: £111,313). This loan is interest free and repayable on demand.