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REGISTERED NUMBER: OC319782 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BPB (MANAGEMENT) LLP

BPB (MANAGEMENT) LLP (REGISTERED NUMBER: OC319782)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| Page |

General Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

BPB (MANAGEMENT) LLP

GENERAL INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DESIGNATED MEMBERS: | J M Bramall

| Mrs A Park

| A W Bramall

| REGISTERED OFFICE: | c/o F Espley & Sons Limited

| Unit G, Beacon Business Park

| Weston Road

| Stafford

| ST18 0WG

| REGISTERED NUMBER: | OC319782 (England and Wales)

| ACCOUNTANTS: | DPC Accountants Ltd

| Stone House

| Stone Road Business Park

| Stoke-On-Trent

| ST4 6SR

BPB (MANAGEMENT) LLP (REGISTERED NUMBER: OC319782)

BALANCE SHEET

31 MARCH 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 18,282 |  | 24,376 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 1,000 |  |

Cash at bank | 69,408 |  | 43,448 |  |

69,408 |  | 44,448 |  |

CREDITORS

Amounts falling due within one year | 6 | (44,241 | ) | (7,686 | ) |

NET CURRENT ASSETS | 25,167 |  | 36,762 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 43,449 |  | 61,138 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (26,483 | ) |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 43,449 |  | 34,655 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 43,449 |  | 34,655 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 43,449 |  | 34,655 |  |

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.

BPB (MANAGEMENT) LLP (REGISTERED NUMBER: OC319782)

BALANCE SHEET - continued

31 MARCH 2026

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 16 July 2026 and were signed by:

Mrs A Park - Designated member

BPB (MANAGEMENT) LLP (REGISTERED NUMBER: OC319782)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| BPB (Management) LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

| The principal activity of the limited liability partnership continued to be that of property, planning and project management services

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in January 2017, together with the FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| MEMBERS' PARTICIPATING INTERESTS

| Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

| Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance, with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

| All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised witihin 'Members' remuneration' charged as an expense' in arriving at the relevant year's result. Undivided amounts that are classified as equity are shown within 'Members' other interests'. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members' interests.

| Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as 'Loans and other debts due to members' to the extent they exceed debts due from a specific member.

| TURNOVER

| Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.

| If, at the Balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the Balance sheet date are carried forward as work in progress.

BPB (MANAGEMENT) LLP (REGISTERED NUMBER: OC319782)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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% reducing balance

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

| Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 3 (2025 - 3 ) .

BPB (MANAGEMENT) LLP (REGISTERED NUMBER: OC319782)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 58,224 |  |

| DEPRECIATION

| At 1 April 2025 | 33,848 |  |

| Charge for year | 6,094 |  |

| At 31 March 2026 | 39,942 |  |

| NET BOOK VALUE

| At 31 March 2026 | 18,282 |  |

| At 31 March 2025 | 24,376 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | - |  | 1,000 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 26,483 |  | 5,073 |  |

| VAT | 1,714 |  | 761 |  |

| Other creditors | 14,292 |  | 501 |  |

| Accruals and deferred income | 1,752 |  | 1,351 |  |

44,241 |  | 7,686 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | - |  | 26,483 |  |

8. | EVENTS AFTER THE END OF THE REPORTING PERIOD

| There were no significant events up to the date of approval of the financial statements by the Board.