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Annual Financial Report

British & American Investment Trust PLC  Annual Financial Report for the year ended 31 December 2023  Registered number: 00433137     Directors Registered office David G Seligman (Chairman) Wessex House Jonathan C Woolf (Managing Director) 1 Chesham Street Alex Tamlyn (Non-executive) Telephone: 020 7201 3100 Julia Le Blan (Non-executive and Chair of the Audit Committee) Registered in England   No.00433137   30 April 2024   This is the Annual Financial Report as required to be published under DTR 4 of the UKLA Listing Rules.

Net Asset Value

NET ASSET VALUE 1. NET ASSET VALUE British & American Investment Trust PLC announces that, as at 29[th] December 2023, the value of the group’s investments and cash at banks was £5.6 million (net of £612,500 interim ordinary and preference dividends paid on 21[st] December,  equivalent to 1.75 pence per share fully diluted) and the unaudited consolidated net asset value of the company was not less than  15.9 pence per ordinary share on a fully diluted basis.   End

Change of Auditor

CHANGE OF AUDITOR   British & American Investment Trust PLC (the “Company”) today announces that following a formal and competitive tender process led by the Company's Audit Committee, the Board has approved the appointment of MHA Bakertilly as the Company's auditor for the financial year ending 31st December 2023. Hazlewoods LLP has ceased to be the Company's auditor for the reason that it has decided not to continue its registration as an auditor eligible to undertake Public Interest Entity audits.  Hazelwoods has confirmed to the Company that there are no matters connected with

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