Company: BHM
Filing Date: 2025-08-13
Form Type: 424B3
Source: 0001104659-25-077615
Chunk: 23

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-08-13
Form: 424B3
Chunk 23
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 Fund, LP and Subsidiaries appearing in this Current Report on Form 8-K/A dated July 8, 2025.

/s/ Deloitte &
Touche LLP

Houston, Texas

July 8, 2025

Exhibit 99.1

<div align='center'>MARBLE CAPITAL INCOME AND IMPACT FUND, LP

AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS

AND

INDEPENDENT AUDITOR'S REPORT

AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2024</div>

| Independent                               
 Auditor's Report                          |  1 – 2 |
| Consolidated                              
 Financial Statements                      |        |
| Consolidated                              
 Statement of Assets and Liabilities       |      3 |
| Consolidated                              
 Schedule of Investments                   |  4 – 5 |
| Consolidated                              
 Statement of Operations                   |      6 |
| Consolidated                              
 Statement of Changes in Partners' Capital |      7 |
| Consolidated                              
 Statement of Cash Flows                   |      8 |
| Notes to Consolidated                     
 Financial Statements                      | 9 – 17 |

INDEPENDENT AUDITOR'S REPORT

To the General Partner of Marble Capital Income and Impact Fund, L.P.:

Opinion

We have audited the financial statements of Marble Capital Income and Impact Fund, L.P. and subsidiaries (the "Fund”) , which comprise the consolidated statement of assets and liabilities, including the consolidated schedule of investments, as of December 31, 2024, and the related consolidated statements of operations, changes in partners’ capital, and cash flows for the year then ended, and the related notes to the consolidated financial statements (collectively referred to as the “financial statements”).

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Fund as of December 31, 2024, and the results of its operations, changes in its partners’ capital, and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Fund and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit.