The directors present their annual report and financial statements for the year ended 31 December 2025.

The principal activities of the group continued to be provision of consultancy, business management and advisory services, property development, holding of investments and operating of wedding and other functions.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bamford Group Limited for the year ended 31 December 2025 which comprise the Consolidated Statement of Total Comprehensive Income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Bamford Group Limited, as a body, in accordance with the terms of our engagement letter dated 20 June 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Bamford Group Limited and state those matters that we have agreed to state to the Board of Directors of Bamford Group Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bamford Group Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Bamford Group 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 loss of Bamford Group Limited. You consider that Bamford Group 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 Bamford Group 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.

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

As permitted by s408 Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s loss for the year was £388,392 (2024 - £605,357 loss).

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Bamford Group Limited (“the company”) is a private limited company limited by shares incorporated in England and Wales. The registered office is Bamford Group Limited, The Coach House, Brookfield Manor, Hathersage, Hope Valley, S32 1BB.

The group consists of Bamford Group Limited and all of its subsidiaries.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The consolidated financial statements present the results of the company and its own subsidiaries ("the Group") as a single entity. Intercompany transactions and balances between group companies are eliminated in full.

The consolidated financial statements incorporate the results of business combinations using the purchase method. In the balance sheet, 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.

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. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The turnover shown in the statement of comprehensive income represents amounts attributable to the year, exclusive of Value Added Tax. Turnover arising from trading development properties is recognised at the point the sale becomes legally binding and a corresponding proportion of development costs is allocated to cost of sales.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

Investment property is shown at its open market value. The surplus or deficit arising from the annual revaluation is transferred to the other reserve unless a deficit, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the statement of comprehensive income for the year.

Other fixed asset investments represent the capital element of long term loan notes held by the company and are recorded at historic cost. Interest arising on these loan notes is recognised in the statement of comprehensive agreement on the accruals basis. Capital repayments received are presented as a deduction from the historic cost of the investment.

Investments in subsidiaries are measured at cost less accumulated impairment.

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

The Group enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to and from related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

The convertible preference share capital is regarded as a compound debt instrument, consisting of a liability component and an equity component.

The liability component is calculated with reference to the prevailing market interest rate for similar non-convertible debt compared to the ‘coupon’ on the convertible preference shares.

Where the ‘coupon’ is deemed by the directors to be lower than the prevailing market rate, an equity component is recognised. Where the ‘coupon’ is deemed by the directors to equate to the prevailing market interest rate, no equity component exists and the convertible preference share (and share premium) is accounted for as a liability.

Finance costs are charged to the consolidated statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Interest income is recognised in the consolidated statement of comprehensive income using the effective interest method.

Debtors

Debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

All turnover arose within the United Kingdom.

The average monthly number of persons (including directors) employed by the group and company during the year was:

The valuation of the group's key investment property remains unchanged from the previous year, save for incidental additions which are recorded at historic cost. Given there are few similar properties in the vicinity, the carrying value continues to represent the directors’ best estimate of the market value of the investment property at the balance sheet date taking into account appropriate informal advice sought from qualified specialists.

Fixed asset investments include instruments that are expected to be realised within one year from the balance sheet date. However for comparability the directors have taken the decision to maintain historic accounting presentation as fixed asset investments.

Details of the company's subsidiaries at 31 December 2025 are as follows:

Disclosure of the terms and conditions attached to the non-equity shares is made in note 12.

The directors have applied an effective interest rate of 5% to the liability component, representing a rate that the directors consider to reflect a fair rate for an unsecured loan to the company without the conversion element.

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

A potential deferred tax asset of £169,260 (2024: £169,260) which may arise on the disposal of investment property subject to historic downward revaluation has not been recognised: the directors have no intention to dispose of such property and therefore the realisation of the associated deferred tax is considered unlikely.

A deferred tax asset of £619,562 (2024: £524,394) in respect of trading losses has not been recognised. The asset will only be recognised when it is more likely than not that suitable taxable profits will be available in the future.