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REGISTERED NUMBER: 03426185 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

BHH Developments Limited

| BHH Developments Limited (Registered number: 03426185) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| BHH Developments Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr L K Hunt

| Mr A Oxley

| REGISTERED OFFICE: | Unit 7 Midland Court

| Midland Way

| Barlborough

| Chesterfield

| Derbyshire

| S43 4UL

| REGISTERED NUMBER: | 03426185 (England and Wales)

| ACCOUNTANTS: | Landin Wilcock & Co

| Chartered Accountants

| 68 Queen Street

| Sheffield

| South Yorkshire

| S1 1WR

| BANKERS: | Virgin Money

| 681 Chesterfield Road

| Woodseats

| Sheffield

| South Yorkshire

| S8 0RY

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

BHH Developments Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BHH Developments Limited for the year ended 31 October 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of BHH Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BHH Developments Limited and state those matters that we have agreed to state to the Board of Directors of BHH Developments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BHH Developments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that BHH Developments Limited 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 profit of BHH Developments Limited. You consider that BHH Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of BHH Developments Limited. 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.

Landin Wilcock & Co

Chartered Accountants

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

7 May 2026

| BHH Developments Limited (Registered number: 03426185) |

Balance Sheet

31 October 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 40,007 |  | 55,412 |  |

CURRENT ASSETS

Stocks | 62,242 |  | 57,060 |  |

Debtors | 5 | 349,860 |  | 561,690 |  |

Cash at bank and in hand | 1,139,154 |  | 860,813 |  |

1,551,256 |  | 1,479,563 |  |

CREDITORS

Amounts falling due within one year | 6 | (371,704 | ) | (526,531 | ) |

NET CURRENT ASSETS | 1,179,552 |  | 953,032 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,219,559 |  | 1,008,444 |  |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Capital redemption reserve | 2,000 |  | 2,000 |  |

Retained earnings | 1,215,559 |  | 1,004,444 |  |

1,219,559 |  | 1,008,444 |  |

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

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

| BHH Developments Limited (Registered number: 03426185) |

Balance Sheet - continued

31 October 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 7 May 2026 and were signed on its behalf by:

Mr L K Hunt - Director

| BHH Developments Limited (Registered number: 03426185) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| BHH Developments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes 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 asset of the company after deducting all of its liabilities.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Investments

| Fixed asset investments are stated at historical cost less provision for any diminution in value.

| BHH Developments Limited (Registered number: 03426185) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024 | 11,586 |  | 12,577 |  | 107,196 |  | 131,359 |  |

| Disposals | - |  | - |  | (21,715 | ) | (21,715 | ) |

| At 31 October 2025 | 11,586 |  | 12,577 |  | 85,481 |  | 109,644 |  |

| DEPRECIATION

| At 1 November 2024 | 6,530 |  | 8,990 |  | 60,427 |  | 75,947 |  |

| Charge for year | 860 |  | 1,460 |  | 11,228 |  | 13,548 |  |

| Eliminated on disposal | - |  | - |  | (19,858 | ) | (19,858 | ) |

| At 31 October 2025 | 7,390 |  | 10,450 |  | 51,797 |  | 69,637 |  |

| NET BOOK VALUE

| At 31 October 2025 | 4,196 |  | 2,127 |  | 33,684 |  | 40,007 |  |

| At 31 October 2024 | 5,056 |  | 3,587 |  | 46,769 |  | 55,412 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 306,216 |  | 499,490 |  |

| Amounts owed by group undertakings | 10,561 |  | 10,561 |  |

| Other debtors | 33,083 |  | 51,639 |  |

349,860 |  | 561,690 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 100,338 |  | 241,053 |  |

| Taxation and social security | 190,538 |  | 224,655 |  |

| Other creditors | 80,828 |  | 60,823 |  |

371,704 |  | 526,531 |  |

| BHH Developments Limited (Registered number: 03426185) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 5,200 |  | 40,000 |  |

| Between one and five years | - |  | 45,200 |  |

5,200 |  | 85,200 |  |