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REGISTERED NUMBER: 00286527 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Bray And Slaughter Limited |

| Bray And Slaughter Limited (Registered number: 00286527) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Bray And Slaughter Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | G M Jefferies

| REGISTERED OFFICE: | Locks Mills Parson Street

| Bedminster

| Bristol

| BS3 5RD

| REGISTERED NUMBER: | 00286527 (England and Wales)

| ACCOUNTANTS: | P W John & Co

| Parkview

| 23 Wadham Street

| Weston-super-Mare

| Somerset

| BS23 1JZ

| Bray And Slaughter Limited (Registered number: 00286527) |

Balance Sheet

31 March 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 997,075 |  | 996,085 |  |

CURRENT ASSETS

Debtors | 5 | 3,417,013 |  | 1,691,810 |  |

Cash at bank and in hand | 1,414,578 |  | 1,334,036 |  |

4,831,591 |  | 3,025,846 |  |

CREDITORS

Amounts falling due within one year | 6 | (4,090,418 | ) | (2,432,565 | ) |

NET CURRENT ASSETS | 741,173 |  | 593,281 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,738,248 |  | 1,589,366 |  |

CAPITAL AND RESERVES

Called up share capital | 3,726 |  | 3,726 |  |

Capital redemption reserve | 7 | 6,286 |  | 6,286 |  |

Retained earnings | 7 | 1,728,236 |  | 1,579,354 |  |

SHAREHOLDERS' FUNDS | 1,738,248 |  | 1,589,366 |  |

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 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 1 July 2026 and were signed by:

G M Jefferies - Director

| Bray And Slaughter Limited (Registered number: 00286527) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Bray And Slaughter 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 as modified by the revaluation of certain assets.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on a continuing basis.

| The key judgements and sources of estimation uncertainty that have a significant risk of resulting in material adjustment within the next financial year are described below.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write of each asset over its estimated useful life;

| Freehold property |  | - not provided |  |

| Plant and machinery |  | - 20% on reducing balance |  |

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

| Motor vehicles |  | - 25% on reducing balance |  |

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts and finance leases where a significant portion of the risks and rewards of ownership is transferred to the Company, are classified as finance leases.

| Leases other than finance leases are classified as operating leases. Payments made under operating leases are recognised as an expense in the income statement on a straight-line basis over the lease term.

| 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.

| Going concern

| The financial statements have been prepared on the going concern basis which assumes that the Company will continue in operational existence for the foreseeable future. This is in line with director's forecasts for the business over the next 12 months.

| Revenue

| Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Bray And Slaughter Limited (Registered number: 00286527) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Construction contracts

| Where the outcome of a contract can be estimated reliably, contract revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date and profit is that estimated to fairly reflect the profit arising up to that date.

| Where it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised immediately.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2025 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 April 2025 | 950,000 |  | 197,229 |  | 288,387 |  | 32,495 |  | 1,468,111 |  |

| Additions | - |  | - |  | 12,639 |  | - |  | 12,639 |  |

| At 31 March 2026 | 950,000 |  | 197,229 |  | 301,026 |  | 32,495 |  | 1,480,750 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 193,530 |  | 264,110 |  | 14,386 |  | 472,026 |  |

| Charge for year | - |  | 692 |  | 6,261 |  | 4,696 |  | 11,649 |  |

| At 31 March 2026 | - |  | 194,222 |  | 270,371 |  | 19,082 |  | 483,675 |  |

| NET BOOK VALUE

| At 31 March 2026 | 950,000 |  | 3,007 |  | 30,655 |  | 13,413 |  | 997,075 |  |

| At 31 March 2025 | 950,000 |  | 3,699 |  | 24,277 |  | 18,109 |  | 996,085 |  |

| The director considers the fair value of the freehold property at the year end to be £950,000.

| The historic cost of the freehold property was £1,249,068.

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

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2024 | 150,000 |  | - |  | - |  | - |  | 150,000 |  |

| Valuation in 2026 | - |  | - |  | 12,639 |  | - |  | 12,639 |  |

| Cost | 800,000 |  | 197,229 |  | 288,387 |  | 32,495 |  | 1,318,111 |  |

950,000 |  | 197,229 |  | 301,026 |  | 32,495 |  | 1,480,750 |  |

| Bray And Slaughter Limited (Registered number: 00286527) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 3,272,132 |  | 1,548,249 |  |

| Other debtors | 144,881 |  | 143,561 |  |

3,417,013 |  | 1,691,810 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans and overdrafts | - |  | 40,000 |  |

| Payments on account | 802,228 |  | 325,529 |  |

| Trade creditors | 1,578,202 |  | 1,134,586 |  |

| Taxation and social security | 795,633 |  | 424,996 |  |

| Other creditors | 914,355 |  | 507,454 |  |

4,090,418 |  | 2,432,565 |  |

7. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 April 2025 | 1,579,354 |  | 6,286 |  | 1,585,640 |  |

| Profit for the year | 148,882 |  | 148,882 |  |

| At 31 March 2026 | 1,728,236 |  | 6,286 |  | 1,734,522 |  |

8. | DEFINED CONTRIBUTION PENSION SCHEME

| The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £70,292 (2025: £43,788).

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31.3.26 |  | 31.3.25

£ | £ |

| G M Jefferies

| Balance outstanding at start of year | 13,101 |  | 12,813 |  |

| Amounts advanced | 491 |  | 288 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 13,592 |  | 13,101 |  |

| Interest is charged at 3.75% (2025 2.25%) on the loan account balances.