In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Le Skinner and Co. Ltd T/A Brandy & Co for the period ended 30 September 2025 which comprise, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Le Skinner and Co. Ltd T/A Brandy & Co, as a body, in accordance with the terms of our engagement letter dated 19 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Le Skinner and Co. Ltd T/A Brandy & Co. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Le Skinner and Co. Ltd T/A Brandy & Co and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Le Skinner and Co. Ltd T/A Brandy & Co has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Le Skinner and Co. Ltd T/A Brandy & Co. You consider that Le Skinner and Co. Ltd T/A Brandy & Co is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Le Skinner and Co. Ltd T/A Brandy & Co. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Le Skinner and Co. Ltd T/A Brandy & Co is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 14-15 Berners Street, London, England, W1T 3LJ.

FRS 102 3.10 An entity shall present a complete set of financial statements (including comparative information as set out in paragraph 3.14) at least annually. When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following: (a) that fact; (b) the reason for using a longer or shorter period; and (c) the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

The company only has basic financial instruments.

Basic financial assets, which include trade and other receivables 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.

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

The average monthly number of persons (including directors) employed by the company during the period was: 2