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REGISTERED NUMBER: 13732861 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2024 to 31 March 2026

for

Home Farm Holdings (BSE) Limited

| Home Farm Holdings (BSE) Limited (Registered number: 13732861) |

Contents of the Financial Statements

for the Period 1 December 2024 to 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Home Farm Holdings (BSE) Limited |

Company Information

for the Period 1 December 2024 to 31 March 2026

| DIRECTOR: | Y Prodromou

| REGISTERED OFFICE: | The Stables

| Summer Road

| Walsham Le Willows

| Suffolk

| IP31 3AJ

| REGISTERED NUMBER: | 13732861 (England and Wales)

| ACCOUNTANTS: | Mead Accounting Limited

| Chartered Certified Accountants

| The Stables

| Summer Road

| Walsham Le Willows

| Suffolk

| IP31 3AJ

| Home Farm Holdings (BSE) Limited (Registered number: 13732861) |

Balance Sheet

31 March 2026

| 31.3.26 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | - |  | 463,333 |  |

CURRENT ASSETS

Debtors | 6 | 20,000 |  | 883 |  |

Cash at bank and in hand | 465,685 |  | 180 |  |

485,685 |  | 1,063 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,775 |  | - |  |

NET CURRENT ASSETS | 480,910 |  | 1,063 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 480,910 |  | 464,396 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 35,000 |  | 35,000 |  |

NET ASSETS | 445,910 |  | 429,396 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 4,167 |  | 4,167 |  |

Share premium | 10 | 41,167 |  | 41,167 |  |

Retained earnings | 10 | 400,576 |  | 384,062 |  |

SHAREHOLDERS' FUNDS | 445,910 |  | 429,396 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

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

| Home Farm Holdings (BSE) Limited (Registered number: 13732861) |

Balance Sheet - continued

31 March 2026

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 7 August 2026 and were signed by:

Y Prodromou - Director

| Home Farm Holdings (BSE) Limited (Registered number: 13732861) |

Notes to the Financial Statements

for the Period 1 December 2024 to 31 March 2026

1. | STATUTORY INFORMATION

| Home Farm Holdings (BSE) 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Home Farm Holdings (BSE) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Home Farm Holdings (BSE) Limited (Registered number: 13732861) |

Notes to the Financial Statements - continued

for the Period 1 December 2024 to 31 March 2026

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from financial institutions or other related parties.

| Debts instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, ,are measured initially and subsequently at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between as asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| Taxation for the period 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 period 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2024 - NIL).

| Home Farm Holdings (BSE) Limited (Registered number: 13732861) |

Notes to the Financial Statements - continued

for the Period 1 December 2024 to 31 March 2026

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 December 2024 | 463,333 |  |

| Disposals | (463,333 | ) |

| At 31 March 2026 | - |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 30 November 2024 | 463,333 |  |

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

| 31.3.26 |  | 30.11.24

£ | £ |

| Amounts owed by group undertakings | - |  | 883 |  |

| Other debtors | 20,000 |  | - |  |

20,000 |  | 883 |  |

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

| 31.3.26 |  | 30.11.24

£ | £ |

| Corporation tax | 3,775 |  | - |  |

| Accrued expenses | 1,000 |  | - |  |

4,775 |  | - |  |

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

| 31.3.26 |  | 30.11.24

£ | £ |

| Other loan | 35,000 |  | 35,000 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 30.11.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

| 4,166 | Ordinary A | £1 | 4,166 |  | 4,166 |  |

4,167 |  | 4,167 |  |

| Home Farm Holdings (BSE) Limited (Registered number: 13732861) |

Notes to the Financial Statements - continued

for the Period 1 December 2024 to 31 March 2026

10. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 December 2024 | 384,062 |  | 41,167 |  | 425,229 |  |

| Profit for the period | 16,514 |  | 16,514 |  |

| At 31 March 2026 | 400,576 |  | 41,167 |  | 441,743 |  |