Company No: 14301226 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	886,140		886,140
Investments	4	100		100
		886,240		886,240
Current assets
Debtors	5	20		20
Cash at bank and in hand		383,109		11,639
		383,129		11,659
Creditors: amounts falling due within one year	6	( 292,351)		( 212,188)
Net current assets/(liabilities)		90,778		(200,529)
Total assets less current liabilities		977,018		685,711
Creditors: amounts falling due after more than one year	7	( 552,389)		( 566,534)
Net assets		424,629		119,177
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		424,529		119,077
Total shareholders' funds		424,629		119,177

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of 3Hive Holdings Limited (registered number: 14301226) were approved and authorised for issue by the Board of Directors on 03 December 2025. They were signed on its behalf by:

J M Burgess Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

3Hive Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents rents receivable.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 August 2024	886,140		886,140
At 31 July 2025	886,140		886,140
Accumulated depreciation
At 01 August 2024	0		0
At 31 July 2025	0		0
Net book value
At 31 July 2025	886,140		886,140
At 31 July 2024	886,140		886,140

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 August 2024	100
At 31 July 2025	100
Carrying value at 31 July 2025	100
Carrying value at 31 July 2024	100

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.07.2025	Ownership 31.07.2024
3Hive Ltd	Towngate House, 2-8 Parkstone Road, Poole, United Kingdom	Residential Care	Ordinary Shares	100.00%	100.00%

5. Debtors

	2025		2024
	£		£
Other debtors	20		20

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	16,032		16,027
Amounts owed to Group undertakings	201,728		142,721
Other creditors	74,591		53,440
	292,351		212,188

The bank loans are secured on freehold properties of the Company 36 Clarence Park Road and 109 Haviland Road.

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured)	552,389		566,534

The bank loans are secured on freehold properties of the Company 36 Clarence Park Road and 109 Haviland Road.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100