Company No: 14649819 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.12.2025		31.03.2025
		£		£
Fixed assets
Investments	3	20,000		20,000
		20,000		20,000
Creditors: amounts falling due within one year	4	( 2,010)		( 1,110)
Net current liabilities		(2,010)		(1,110)
Total assets less current liabilities		17,990		18,890
Net assets		17,990		18,890
Capital and reserves
Called-up share capital	5	20,000		20,000
Profit and loss account		( 2,010 )		( 1,110 )
Total shareholders' funds		17,990		18,890

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of KHHB Holdings Limited (registered number: 14649819) were approved and authorised for issue by the Director on 14 August 2026. They were signed on its behalf by:

JD Capelle Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

KHHB Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Moorend Farm Avenue, Bristol, BS11 0FR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

During the period, the company changed its accounting date to align its financial year-end with that of other group companies, in order to improve consistency and efficiency in group reporting. As a result, the current financial statements cover a period of 9 months, which is shorter than the comparative period of 12 months. Comparative figures are presented for the previous 12-month period and are therefore not directly comparable with the current period due to the difference in reporting length.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	Period from 01.04.2025 to 31.12.2025		Year ended 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	0		0

3. Fixed asset investments

Investments in subsidiaries

	31.12.2025
	£
Cost
At 01 April 2025	20,000
At 31 December 2025	20,000
Carrying value at 31 December 2025	20,000
Carrying value at 31 March 2025	20,000

4. Creditors: amounts falling due within one year

	31.12.2025		31.03.2025
	£		£
Amounts owed to Group undertakings	2,010		1,110

5. Called-up share capital

	31.12.2025		31.03.2025
	£		£
Allotted, called-up and fully-paid
100,010 A Ordinary shares of £ 0.10 each	10,001		10,001
10,000 B Ordinary shares of £ 0.10 each	1,000		1,000
59,990 C Ordinary shares of £ 0.10 each	5,999		5,999
30,000 D Ordinary shares of £ 0.10 each	3,000		3,000
	20,000		20,000

6. Related party transactions

During the period the Company has taken advantage of the exemption in section 1AC.35 of FRS 102 to not disclose related party transactions with wholly owned subsidiaries within the group.

During the period dividends totalling £309,675 (March 2025: £371,700) were paid to directors.

7. Events after the Balance Sheet date

Subsequent to the year end, the shares in the company were acquired by a new parent entity, resulting in a change in ownership. This represents a non-adjusting post balance sheet event.