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REGISTERED NUMBER: 10873571 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

BB8 Holdings Ltd

BB8 Holdings Ltd (Registered number: 10873571)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

BB8 Holdings Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Mr Atmah Barsati

| Mr Ravindra Rai Barsati

| REGISTERED OFFICE: | Devonshire House

| 582 Honeypot Lane

| Stanmore

| MIDDLESEX

| HA7 1JS

| REGISTERED NUMBER: | 10873571 (England and Wales)

| ACCOUNTANTS: | Capitax Financial Limited

| Devonshire House

| 582 Honeypot Lane

| Stanmore

| MIDDLESEX

| HA7 1JS

BB8 Holdings Ltd (Registered number: 10873571)

Statement of Financial Position

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,100,000 |  | 1,100,000 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 1,276 |  |

Cash at bank | 8,756 |  | 9,661 |  |

8,756 |  | 10,937 |  |

CREDITORS

Amounts falling due within one year | 6 | 760,177 |  | 762,355 |  |

NET CURRENT LIABILITIES | (751,421 | ) | (751,418 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 348,579 |  | 348,582 |  |

PROVISIONS FOR LIABILITIES | 66,205 |  | 66,205 |  |

NET ASSETS | 282,374 |  | 282,377 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 7 | 282,244 |  | 282,244 |  |

Retained earnings | 30 |  | 33 |  |

SHAREHOLDERS' FUNDS | 282,374 |  | 282,377 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

BB8 Holdings Ltd (Registered number: 10873571)

Statement of Financial Position - continued

31 July 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 October 2025 and were signed on its behalf by:

Mr Ravindra Rai Barsati - Director

Mr Atmah Barsati - Director

BB8 Holdings Ltd (Registered number: 10873571)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| BB8 Holdings Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 1,100,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,100,000 |  |

| At 31 July 2024 | 1,100,000 |  |

BB8 Holdings Ltd (Registered number: 10873571)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 31 July 2025 is represented by:

£ |

| Valuation in 2025 | 348,449 |  |

| Cost | 751,551 |  |

1,100,000 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Other debtors | - |  | 1,276 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Taxation and social security | 9,815 |  | 10,070 |  |

| Other creditors | 750,362 |  | 752,285 |  |

760,177 |  | 762,355 |  |

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 August 2024

| and 31 July 2025 | 282,244 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year ended 31 July 2025, BB8 Holdings Ltd owed £1,201 to its directors. This amount is reflected in the director's loan accounts in credit balances, which is shown as part of Other creditors under Creditors due within one year. Please be advised that both the directors have agreed to provide this loan on an interest free basis and the loan is repayable on demand.

9. | RELATED PARTY DISCLOSURES

| During the year ended 31 July 2025, BB8 Holdings Ltd borrowed a short-term loan of £748,081 from a related party. This loan was borrowed on an interest-free basis and is repayable on demand.