REGISTERED NUMBER: 14833613 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2026

for

Lam888 Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

7

DIRECTOR:

Mr I Y Lam

REGISTERED OFFICE:

16 Mounton House Park

Pwllmeyric

Chepstow

Wales

NP16 6DF

REGISTERED NUMBER:

14833613 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Investments

4

346,092

142,196

CURRENT ASSETS

Stocks

261,748

238,921

Debtors

5

7,329

3

Cash at bank

2,773

12,425

271,850

251,349

CREDITORS

Amounts falling due within one year

6

10,258

4,839

NET CURRENT ASSETS

261,592

246,510

TOTAL ASSETS LESS CURRENT LIABILITIES

607,684

388,706

PROVISIONS FOR LIABILITIES

12,355

-

NET ASSETS

595,329

388,706

CAPITAL AND RESERVES

Called up share capital

9

5

5

Revaluation reserve

10

52,672

(8,978

)

Retained earnings

10

542,652

397,679

SHAREHOLDERS' FUNDS

595,329

388,706

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

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 31st July 2026 and were signed by:

Mr I Y Lam - Director

1.	STATUTORY INFORMATION

Lam888 Holdings 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.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities.

The carrying value of development property work in progress of £261,748 has been assessed by the directors at the lower of cost and net realisable value. In determining net realisable value, the directors have considered expected future sales proceeds, costs to complete the development and anticipated selling costs. Based on this assessment, the directors are satisfied that the net realisable value of the development property exceeds its carrying amount at 30 April 2026 and therefore no impairment provision is required.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets:

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities:

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year 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 year 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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Cash and cash equivalents

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1st May 2025

50

142,146

142,196

Additions

-

113,083

113,083

Disposals

-

(31,625

)

(31,625

)

Revaluations

-

122,438

122,438

At 30th April 2026

50

346,042

346,092

NET BOOK VALUE

At 30th April 2026

50

346,042

346,092

At 30th April 2025

50

142,146

142,196

Cost or valuation at 30th April 2026 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2025

-

(5,083

)

(5,083

)

Valuation in 2026

-

70,110

70,110

Cost

50

281,015

281,065

50

346,042

346,092

The directors have measured the company's listed investments at fair value at the balance sheet date. Fair value has been determined using quoted market prices obtained from the investment platform provider, Invest Engine, as at 30 April 2026. The valuation is based on closing mid-market prices quoted on the relevant stock exchanges at the reporting date. Cash held within the investment portfolios has been included at its nominal value. The total fair value of the investment portfolio at 30 April 2026 was £346,042.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Directors' current accounts

7,326

-

Called up share capital not paid

3

3

7,329

3

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Tax

8,883

3,126

Other creditors

50

50

Directors' current accounts

-

312

Accrued expenses

1,325

1,351

10,258

4,839

7.	LEASING AGREEMENTS

The Company had no material commitments under non-cancellable operating leases at the balance sheet date.

8.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and unpaid:

150 Ordinary A - each with a nominal value of £0.01

50 Ordinary B - each with a nominal value of £0.01

50 Ordinary C - each with a nominal value of £0.01

50 Ordinary D - each with a nominal value of £0.01

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1st May 2025

397,679

(8,978

)

388,701

Profit for the year

326,023

326,023

Dividends

(119,400

)

(119,400

)

Assets revalued in period

(61,650

)

61,650

-

At 30th April 2026

542,652

52,672

595,324

11.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2026 and 30th April 2025:

30.4.26

30.4.25

£

£

Mr I Y Lam

Balance outstanding at start of year

(312

)

6,608

Amounts advanced

8,000

41,475

Amounts repaid

(362

)

(48,395

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,326

(312

)

The director's loan was repaid within 9 months of the year end.

13.	RELATED PARTY DISCLOSURES

At the balance sheet date, the Company was owed £7,326 (2024: the company owed £312) from a director. The balance is unsecured, interest-free and repayable on demand.

The company received dividends totalling £225,000 (2025: £240,678) from Hive Protection Group Limited. Hive Protection Group Limited is a a company in which Lam888 Holdings Limited has a 50% shareholding.

14.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lam888 Holdings Limited for the year ended 30th April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Lam888 Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lam888 Holdings Limited and state those matters that we have agreed to state to the director of Lam888 Holdings Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Lam888 Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lam888 Holdings Limited. You consider that Lam888 Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lam888 Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

31st July 2026