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Registered number:
FOR THE PERIOD ENDED 31 AUGUST 2025
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DHH GROUP HOLDINGS LTD
COMPANY INFORMATION
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DHH GROUP HOLDINGS LTD
CONTENTS
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DHH GROUP HOLDINGS LTD
GROUP STRATEGIC REPORT
FOR THE PERIOD ENDED 31 AUGUST 2025
The Group incorporated acquired D H H Timber Products Limited and now oversees a group whose principal trading activities comprise the importation and distribution of wood-based sheet materials, specialising in Birch Plywood products.
During the year, market conditions within the Group's principal trading subsidiary continued to reflect those experienced in the prior year, with ongoing pressure on supplier prices and shipping costs. Despite these challenges, the subsidiary maintained turnover levels and improved margins. Continued focus on developing existing customer relationships and establishing new business opportunities contributed to an improvement in gross profit margins.
In October 2024, DHH Group Holdings Limited acquired the entire issued share capital of DHH Timber Products Limited for total consideration of £2.65m. The acquisition was funded by a loan from DHH Timber Products Limited to DHH Group Holdings Limited. This loan was fully repaid prior to the year end through dividends declared and paid by DHH Timber Products Limited. The directors are pleased that the significant dividend paid during the year was materially supported by the subsidiary's trading profitability, enabling the Group to maintain a strong balance sheet position.
Despite significant inflationary pressures on overhead costs within the trading business, the subsidiary continued to develop its trading approach to mitigate these increases and limit their impact on financial performance.
The Group's cash position remained strong throughout the year, with the subsidiary's working capital requirements more than adequately supported by its bank factoring facility. The directors are pleased that the trading business continues to maintain strong supplier relationships and a robust market position.
At the time of writing, the directors anticipate a slowdown in the UK economy as 2026 progresses, together with broader market and global uncertainties. Combined with more stable plywood and panel product markets operating at a lower cost base, this may place further pressure on turnover and gross profit margins within the trading subsidiary. However, given the progress made in recent years, the directors remain confident in the Group's ability to meet these challenges successfully.
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DHH GROUP HOLDINGS LTD
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
There are a number of potential risks and uncertainties which could have a material impact on the Group’s performance and could cause actual results to differ from expected and historical results. The Group continues to review such operational risks and they are summarised below:
Strategic The directors regularly review the Group’s strategic progress and uses market information to assist in making the decisions required to meet customer demands and furthermore to ensure the growth of the business is consistent. Business environment The Group’s customer base consists of a wide range of end users, industries and with a reasonable proportion of construction related activities. Any downturn in the economy will ultimately restrict the growth of the Group but the Directors are optimistic for 2026 and beyond. Financial Financial risks are primarily the exposure to bad debt but this risk is mitigated by the insurance on the factored debts. The director review and manage the cash position of the Group on a daily basis making all necessary provision through the management of customers scheduling to maintain an adequate cash position at all times.
The financial key performance indicators are as mentioned above in the business review. Turnover, gross profit, gross margin, operating profit and profit before taxation.
Turnover in the year ended 31 August 2025 was £23,742,151. Gross profit was £4,042,429 and the gross margin 17%. Operating profit was £2,714,756. The profit before taxation was £7,451,900.
There are no additional key performance indicators.
This report was approved by the board and signed on its behalf.
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DHH GROUP HOLDINGS LTD
DIRECTOR'S REPORT
FOR THE PERIOD ENDED 31 AUGUST 2025
The director presents his report and the financial statements for the period ended 31 August 2025.
The director is responsible for preparing the Group strategic report, the Director's report and the consolidated financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the director is required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the period, after taxation, amounted to £6,854,548.
The director who served during the period was:
The Group expects to continue to expand and grow in the future.
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DHH GROUP HOLDINGS LTD
DIRECTOR'S REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
There have been no significant events affecting the Group since the year end.
Under section 487(2) of the Companies Act 2006, BKL Audit LLP will be deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.
This report was approved by the board and signed on its behalf.
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DHH GROUP HOLDINGS LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DHH GROUP HOLDINGS LTD
We have audited the financial statements of DHH Group Holdings Ltd (the 'parent Company') and its subsidiaries (the 'Group') for the period ended 31 August 2025, which comprise the Consolidated statement of comprehensive income, the Consolidated Statement of Financial Position, the Company Statement of Financial Position, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
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DHH GROUP HOLDINGS LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DHH GROUP HOLDINGS LTD (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The director is responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group strategic report and the Director's report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
∙the Group strategic report and the Director's report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Director's report.
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DHH GROUP HOLDINGS LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DHH GROUP HOLDINGS LTD (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
∙Enquiring of management around actual and potential litigation and claims;
∙Enquiring of entity staff in tax and compliance functions to identify any instances of non-compliance with laws and regulations;
∙Reviewing minutes of meetings of those charged with governance.
∙Reviewing financial statement disclosures and testing to supporting documentation within applicable laws and regulations;
∙Performing audit work over the risks of management override of controls, including reviews over other adjustments for appropriateness, evaluating business rationale of significant decisions in the normal course of business and reviewing accounting estimates for bias;
∙Reviewing the general ledger in detail for all transactions with related parties;
∙Performing walkthrough testing to ensure systems and controls are operating as recorded where appropriate.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
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DHH GROUP HOLDINGS LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DHH GROUP HOLDINGS LTD (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditor
35 Ballards Lane
N3 1XW
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DHH GROUP HOLDINGS LTD
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 AUGUST 2025
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DHH GROUP HOLDINGS LTD
REGISTERED NUMBER: 15965333
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 September 2026.
The notes on pages 16 to 30 form part of these financial statements.
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DHH GROUP HOLDINGS LTD
REGISTERED NUMBER: 15965333
COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
The notes on pages 16 to 30 form part of these financial statements.
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DHH GROUP HOLDINGS LTD
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 AUGUST 2025
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DHH GROUP HOLDINGS LTD
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 AUGUST 2025
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DHH GROUP HOLDINGS LTD
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 31 AUGUST 2025
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DHH GROUP HOLDINGS LTD
CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE PERIOD ENDED 31 AUGUST 2025
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
The principal activity of DHH Group Holdings Limited ("the Company") is that of a holding company for a group engaged in the importation and distribution of wood-based sheet materials, with a particular specialism in Birch Plywood products through its trading subsidiary, D H H Timber Products Limited.
The Company is a private company limited by shares and is incorporated in England and Wales. The registered office and principal place of business is Unit 4-6, Milehams Industrial Estate, Tank Hill Road, Purfleet, RM19 1SX.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.
The following principal accounting policies have been applied:
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases. In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being .
At the time of approving the financial statements, the directors have a reasonable expectation that
the Group has adequate resources to continue in operational existence for the foreseeable future. Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
2.Accounting policies (continued)
Functional and presentation currency
Transactions and balances
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
2.Accounting policies (continued)
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
2.Accounting policies (continued)
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.Group intangible assets represent the negative goodwill upon acquisition. It is being amortised over the life of the Subsidiary's non monetary assets
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The Group adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Group. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
2.Accounting policies (continued)
The Group only enters into basic financial instruments that result in the recognition of financial assets and liabilities.
(i) Financial assets Basic financial assets, including trade and other debtors, and, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. (ii) Financial liabilities Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
2.Accounting policies (continued)
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. (iii) Offsetting Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally 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. No judgments (apart from those involving estimates) have been made in the process of applying the above accounting policies. The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include: (i) Stock provision When calculating the stock provision, management considers the nature and condition of the stock, as well as applying assumptions around anticipated saleability of stock. See note 14 for the net carrying amount of the stock. (ii) Debtor provision The Company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See note 15 for the net carrying amount of the debtors
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
The whole of the turnover is attributable to the principal activity of the business.
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
There were no factors that may affect future tax charges.
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
10.Taxation (continued)
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
Page 26
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
Page 27
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
15.Debtors (continued)
Ordinary shares have full dividends and voting rights.
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
Capital redemption reserve
Profit and loss account
The Group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost charge represents contributions payable by the Group to the fund and amounted to £84,584.
At the year end contributions totalling £34,500 were outstanding.
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DHH GROUP HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
The Group is controlled by B J Francis, who by virtue of their shareholding is considered to be the ultimate controlling party.
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