For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

Bluerow Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 116 Duke Street, Liverpool, Merseyside, L1 5JW.

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.

Interests in subsidiaries, associates and jointly controlled entities are recognised at cost.

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 company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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

The company's investments at the Balance sheet date in the share capital of companies include the following:

Bluerow Estates

Registered office: 116 Duke Street, Liverpool, Merseyside, L1 5JW Nature of business: Real estate agents

Class of shares: Ordinary

Holding: 100.00%

Bluerow Homes

Registered office: 116 Duke Street, Liverpool, Merseyside, L1 5JW Nature of business: Management of real estate

Class of shares: Ordinary

Holding: 100.00%

BRH Maintenance

Registered office: 116 Duke Street, Liverpool, Merseyside, L1 5JW Nature of business: Third party introducer in development of building projects

Class of shares: Ordinary

Holding: 100.00%