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REGISTERED NUMBER: 08846453 (England and Wales)

| BRACHERS TRUST CORPORATION LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2026 |

BRACHERS TRUST CORPORATION LIMITED (REGISTERED NUMBER: 08846453)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

BRACHERS TRUST CORPORATION LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2026

| DIRECTORS: | Miss J P Worby

| A S Palmer

| C K G Eriksson-Lee

| S K Gaines

| J A D Bullock

| M Simmonds

| Ms S L Mannooch

| M Mcnab

| Ms C R Selby

| SECRETARY: | Miss J P Worby

| REGISTERED OFFICE: | Somerfield House

| 59 London Road

| Maidstone

| Kent

| ME16 8JH

| REGISTERED NUMBER: | 08846453 (England and Wales)

BRACHERS TRUST CORPORATION LIMITED (REGISTERED NUMBER: 08846453)

BALANCE SHEET

30 APRIL 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 250,000 |  | 250,000 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 250,000 |  | 250,000 |  |

CAPITAL AND RESERVES

Called up share capital | 250,000 |  | 250,000 |  |

250,000 |  | 250,000 |  |

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 5 July 2026 and were signed on its behalf by:

Ms C R Selby - Director

BRACHERS TRUST CORPORATION LIMITED (REGISTERED NUMBER: 08846453)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| Brachers Trust Corporation Limited 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.

| Financial instruments

| The company has chosen to adopt the FRS102 1A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

| 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. Accounts 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - 9 ).

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

2026 | 2025 |

£ | £ |

| Trade debtors | 250,000 |  | 250,000 |  |