In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

Blackheath Group EOT Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 4 Fairfield Park, Fairfield Road, Halesowen, West Midlands, B62 9JL.

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 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 are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Blackheath Group Limited. These consolidated financial statements are available from its registered office.

The company acts as a trustee for an Employee Ownership Trust. It does not trade and was therefore dormant throughout the year.

Any assets held by the company are held as trustee for the beneficiaries of the Blackheath Group Employee Ownership Trust and as such are not recognised in these financial statements.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

At the balance sheet date the company was a wholly owned subsidiary of Blackheath Group Limited, a company registered in England and Wales.

The smallest and largest group to consolidate these financial statements is Blackheath Group Limited. Copies of the Blackheath Group Limited consolidated financial statements can be obtained from the company secretary at Units 1-4 Fairfield Park, Fairfield Road, Halesowen, West Midlands, B62 9JL.

The ultimate controlling party is Blackheath Group Employee Ownership Trust whose corporate trustee is Blackheath Group EOT Limited.

Blackheath Products Limited can pay the loan note debt of Blackheath Group Employee Ownership Trust off directly to the loan note holders by acting as an agent for Blackheath Group EOT Limited, the corporate trustee of Blackheath Group Employee Ownership Trust. During the year two loan note repayments were made by Blackheath Products Limited on behalf of Blackheath Group EOT Limited, the corporate trustee of Blackheath Group Employee Ownership Trust, totaling £1,275,000.