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REGISTERED NUMBER: 13229209 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| Bee Concept Holding Ltd |

| Bee Concept Holding Ltd (Registered number: 13229209) |

Contents of the Financial Statements

for the year ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| Bee Concept Holding Ltd |

Company Information

for the year ended 28 February 2026

| DIRECTOR: | E J Pinerua

| REGISTERED OFFICE: | 1-2 Charterhouse Mews

| London

| EC1M 6BB

| REGISTERED NUMBER: | 13229209 (England and Wales)

| ACCOUNTANTS: | ansteybond

| 1-2 Charterhouse Mews

| London

| EC1M 6BB

| Bee Concept Holding Ltd (Registered number: 13229209) |

Balance Sheet

28 February 2026

| 2026 |  | 2025

| Notes | $ | $ |

CURRENT ASSETS

Cash at bank | 5,852 |  | 14,052 |  |

CREDITORS

Amounts falling due within one year | 4 | (14,371 | ) | (22,302 | ) |

NET CURRENT LIABILITIES | (8,519 | ) | (8,250 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (8,519 | ) | (8,250 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,395 |  | 1,395 |  |

Retained earnings | (9,914 | ) | (9,645 | ) |

SHAREHOLDERS' FUNDS | (8,519 | ) | (8,250 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 3 June 2026 and were signed by:

E J Pinerua - Director

| Bee Concept Holding Ltd (Registered number: 13229209) |

Notes to the Financial Statements

for the year ended 28 February 2026

1. | STATUTORY INFORMATION

| Bee Concept Holding 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.

| The presentation currency of the financial statements is the US Dollar ($).

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.

| The financial statements are prepared on the going concern basis.

| Trade and other receivables

| Trade and other receivables are recognised initially at fair value. Subsequent to initial recognition, they are

| measured at amortised cost using the effective interest method, less any impairment losses.

| Trade and other payables

| Trade and other payables are recognised initially at fair value. Subsequent to initial recognition, they are

| measured at amortised cost using the effective interest method.

| Cash and cash equivalents

| Cash and cash equivalents are comprised of cash balances held in banks.

| Turnover

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

| 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 balance sheet date.

| Deferred tax

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

| Bee Concept Holding Ltd (Registered number: 13229209) |

Notes to the Financial Statements - continued

for the year ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into US Dollar at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into US Dollars at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

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

2026 | 2025 |

$ | $ |

| Amounts owed to group undertakings | 8,535 |  | 8,535 |  |

| Other creditors | 5,836 |  | 13,767 |  |

14,371 |  | 22,302 |  |

5. | RELATED PARTY DISCLOSURES

| At the balance sheet date, included in other creditors, was the amount of £8,535 (2025: 8,535) owed to Bee Concept LLC, the parent company.

6. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate controlling party is Ernesto Jose Pinerua, by virtue of being the majority shareholder of the parent company, Bee Concept LLC.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Bee Concept Holding Ltd

The following reproduces the text of the report prepared for the director 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 Report of the Director 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 Bee Concept Holding Ltd for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet 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 director of Bee Concept Holding Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bee Concept Holding Ltd and state those matters that we have agreed to state to the director of Bee Concept Holding Ltd 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 Bee Concept Holding Ltd and its director for our work or for this report.

It is your duty to ensure that Bee Concept Holding Ltd 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 Bee Concept Holding Ltd. You consider that Bee Concept Holding Ltd 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 Bee Concept Holding Ltd. 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.

ansteybond

1-2 Charterhouse Mews

London

EC1M 6BB

3 June 2026