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REGISTERED NUMBER: OC423102 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| HUDSON CBS LLP |

HUDSON CBS LLP (REGISTERED NUMBER: OC423102)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

HUDSON CBS LLP (REGISTERED NUMBER: OC423102)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,914 |  | 1,681 |  |

CURRENT ASSETS

Stocks | - |  | 12,257 |  |

Debtors | 5 | 580 |  | 551 |  |

Cash at bank | 14,251 |  | 28,933 |  |

14,831 |  | 41,741 |  |

CREDITORS

Amounts falling due within one year | 6 | 8,842 |  | 26,497 |  |

NET CURRENT ASSETS | 5,989 |  | 15,244 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,903 |  | 16,925 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 342 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 7,903 |  | 16,583 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 7,903 |  | 16,583 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 7,903 |  | 16,583 |  |

HUDSON CBS LLP (REGISTERED NUMBER: OC423102)

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2026

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 27 July 2026 and were signed by:

Mr N Hudson - Designated member

Mrs K Hudson - Designated member

HUDSON CBS LLP (REGISTERED NUMBER: OC423102)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Hudson CBS LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

| Registered number: | OC423102

| Registered office: | Unit 2.02

| High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| GOING CONCERN

| The financial statements have been prepared on the going concern basis on the basis of ongoing financial support from the members and the continued availability of credit and banking facilities.

| 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 each asset over its estimated useful life.

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 2 (2025 - 2 ) .

HUDSON CBS LLP (REGISTERED NUMBER: OC423102)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2025 | 10,623 |  | 999 |  | 11,622 |  |

| Additions | - |  | 963 |  | 963 |  |

| At 31 March 2026 | 10,623 |  | 1,962 |  | 12,585 |  |

| Depreciation

| At 1 April 2025 | 9,087 |  | 854 |  | 9,941 |  |

| Charge for year | 384 |  | 346 |  | 730 |  |

| At 31 March 2026 | 9,471 |  | 1,200 |  | 10,671 |  |

| Net book value

| At 31 March 2026 | 1,152 |  | 762 |  | 1,914 |  |

| At 31 March 2025 | 1,536 |  | 145 |  | 1,681 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 580 |  | 551 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 342 |  | 2,044 |  |

| Trade creditors | 4,112 |  | 1,094 |  |

| Taxation and social security | 2,799 |  | 6,411 |  |

| Other creditors | 1,589 |  | 16,948 |  |

8,842 |  | 26,497 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans (see note 8) | - |  | 342 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2026 | 2025 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans - less than 1 yr | 342 |  | 2,044 |  |

HUDSON CBS LLP (REGISTERED NUMBER: OC423102)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | LOANS - continued

2026 | 2025 |

£ | £ |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 342 |  |

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

2026 | 2025 |

£ | £ |

| Amounts owed to members in respect of profits | 7,903 |  | 16,583 |  |

| Falling due within one year | 7,903 |  | 16,583 |  |

| This is not loan to members, this is the current accounts of designated partners.