BBW Investments LLP Filleted Accounts Cover |  |

| BBW Investments LLP |
|  | Registered No. OC437827 |  |
|  | Information for Filing with the Registrar |  |
|  |  | 30 June 2025 |  |  |

BBW Investments LLP Balance Sheet Registrar |  |

at | 30 June 2025 |  |  |  |  |  |  |
Registered No. | OC437827 | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 5 | 1,255,100 |  |  |  | 1,235,901
|  |  |  |  |  | 1,255,100 |  |  |  | 1,235,901
Current assets |  |  |  |  |  |  |
| Debtors |  | 6 | 88,560 |  |  |  | 24,387
| Cash at bank and in hand |  |  | 9,820 |  |  |  | 79,383
|  |  |  |  |  | 98,380 |  |  |  | 103,770
Creditors: Amounts falling due within one year | 7 | (34,944) |  |  |  | (21,999)
Net current assets |  |  | 63,436 |  |  |  | 81,771
Total assets less current liabilities |  |  | 1,318,536 |  |  |  | 1,317,672
Net assets attributable to members |  |  | 1,318,536 |  |  |  | 1,317,672
Represented by: |  |  |  |  |  |  |
| Loans and other debts due to members |  |  | 157,601 |  |  |  | -
| Members' other interests |  |  |  |  |  |  |
|  | Members' capital |  |  | 1,275,637 |  |  |  | 1,249,503
|  | Other reserves |  |  | (114,702) |  |  |  | 68,169
|  |  |  |  |  | 1,160,935 |  |  |  | 1,317,672
|  |  |  |  |  | 1,318,536 |  |  |  | 1,317,672
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
For the year ended 30 June 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the members on 30 June 2025 and signed on its behalf by:
Diversified Holdings NO.1 Limited
Designated member |  |  |  |  |  |  |
30 June 2025 |  |  |  |  |  |

BBW Investments LLP Notes to the Accounts Registrar |  |

for the year ended 30 June 2025 |  |  |  |  |  |  |  |  |  |

1 | General information |  |  |  |  |  |
| BBW Investments LLP is a limited liability partnership and incorporated in England and Wales. |  |
| Its registered number is: OC437827 |  |  |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |  |  |
| 40a Manor Road |  |  |  |  |  |  |  |  |  |  |  |
| Potters Bar |  |  |  |  |  |  |  |  |  |  |  |
| Herts |  |  |  |  |  |  |  |  |  |  |  |
| EN6 1DQ |  |  |  |  |  |  |  |  |  |  |  |
1 | The accounts have been prepared in accordance and comply with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018. |  |

2 | Accounting policies |  |  |  |  |  |  |  |  |  |

| Members' remuneration and division of profits |  |  |  |  |  |  |  |
| Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account. In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense. Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'. |  |

| Freehold investment property |  |  |  |  |  |  |  |  |  |
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties. |  |

| Stocks |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses. |  |

| Trade and other debtors |  |  |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. |  |

| Trade and other creditors |  |  |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |  |

| Provisions |  |  |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet. |  |

| Members' Interests |  |  |  |  |  |  |  |  |  |
| Members' interests are classified as either equity or debt. Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves. Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members. |  |

| Taxation |  |  |  |  |  |  |  |  |  |
| Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members. |  |

3 | Information in relation to members |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  | Number |  |  |  | Number |  |
| The average number of members during the year : |  | 3 |  |  |  | 5 |  |

4 | Employees |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number |  |
| The average number of persons employed during the year was: |  | 0 |  |  |  | 0 |  |

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Land and buildings |  | Plant and machinery |  | Fixtures, fittings and equipment |  | Total |  |
|  |  |  |  |  |  |  | £ |  | £ |  | £ |  | £ |  |
| Cost |  |  |  |  |  |  |  |  |  |  |  |
| At 1 July 2024 |  |  |  | 1,235,901 |  | - |  | - |  | 1,235,901 |  |
| Additions |  |  |  | - |  | 1,292 |  | 21,936 |  | 23,228 |  |
| At 30 June 2025 |  |  |  | 1,235,901 |  | 1,292 |  | 21,936 |  | 1,259,129 |  |
| Depreciation |  |  |  |  |  |  |  |  |  |  |  |
| Charge for the year |  |  |  | - |  | 431 |  | 3,598 |  | 4,029 |  |
| At 30 June 2025 |  |  |  | - |  | 431 |  | 3,598 |  | 4,029 |  |
| Net book values |  |  |  |  |  |  |  |  |  |  |  |
| At 30 June 2025 |  |  |  | 1,235,901 |  | 861 |  | 18,338 |  | 1,255,100 |  |
| At 30 June 2024 |  |  |  | 1,235,901 |  | - |  | - |  | 1,235,901 |  |

6 | Debtors |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
| Trade debtors |  |  |  | 72,837 |  |  |  | 21,875 |  |
| Other debtors |  |  |  | 13,597 |  |  |  | 2,512 |  |
| Prepayments and accrued income |  |  |  | 2,126 |  |  |  | - |  |
|  |  |  |  |  |  |  |  |  | 88,560 |  |  |  | 24,387 |  |

7 | Creditors: |  |  |  |  |  |  |  |  |  |
| amounts falling due within one year |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
| Bank loans and overdrafts |  |  |  | - |  |  |  | - |  |
| Trade creditors |  |  |  | (17,435) |  |  |  | 2,536 |  |
| Other taxes and social security |  |  |  | 7,599 |  |  |  | 19,461 |  |
| Accruals and deferred income |  |  |  | 44,780 |  |  |  | 2 |  |
|  |  |  |  |  |  |  |  |  | 34,944 |  |  |  | 21,999 |  |

8 | Loans and other debts due to members |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
| Loans from members |  |  |  | 157,601 |  |  |  | - |  |
|  |  |  |  |  |  |  |  |  | 157,601 |  |  |  | - |  |
| Amounts falling due within one year |  |  |  | 157,601 |  |  |  | - |  |
|  |  |  |  |  |  |  |  |  | 157,601 |  |  |  | - |  |

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