IRIS Accounts Production v25.3.0.601 05362804 Board of Directors 1.1.24 30.6.25 30.6.25 true false true true false false false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05362804 2023-12-31 05362804 2025-06-30 05362804 2024-01-01 2025-06-30 05362804 2022-12-31 05362804 2023-01-01 2023-12-31 05362804 2023-12-31 05362804 ns15:EnglandWales 2024-01-01 2025-06-30 05362804 ns14:PoundSterling 2024-01-01 2025-06-30 05362804 ns10:Director1 2024-01-01 2025-06-30 05362804 ns10:PrivateLimitedCompanyLtd 2024-01-01 2025-06-30 05362804 ns10:FRS102 2024-01-01 2025-06-30 05362804 ns10:Audited 2024-01-01 2025-06-30 05362804 ns10:LargeCompaniesRegimeForDirectorsReport 2024-01-01 2025-06-30 05362804 ns10:LargeCompaniesRegimeForAccounts 2024-01-01 2025-06-30 05362804 ns10:FullAccounts 2024-01-01 2025-06-30 05362804 ns5:Associate1 2024-01-01 2025-06-30 05362804 ns5:Associate2 2024-01-01 2025-06-30 05362804 ns10:OrdinaryShareClass1 2024-01-01 2025-06-30 05362804 ns10:Director2 2024-01-01 2025-06-30 05362804 ns10:RegisteredOffice 2024-01-01 2025-06-30 05362804 ns5:CurrentFinancialInstruments 2025-06-30 05362804 ns5:CurrentFinancialInstruments 2023-12-31 05362804 ns5:Non-currentFinancialInstruments 2025-06-30 05362804 ns5:Non-currentFinancialInstruments 2023-12-31 05362804 ns5:ShareCapital 2025-06-30 05362804 ns5:ShareCapital 2023-12-31 05362804 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-06-30 05362804 ns5:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 05362804 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 05362804 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 05362804 ns5:ShareCapital 2022-12-31 05362804 ns5:RetainedEarningsAccumulatedLosses 2022-12-31 05362804 ns5:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 05362804 ns5:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 05362804 ns5:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 05362804 ns5:RetainedEarningsAccumulatedLosses 2024-01-01 2025-06-30 05362804 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-01-01 2025-06-30 05362804 1 2024-01-01 2025-06-30 05362804 1 2023-01-01 2023-12-31 05362804 ns5:PlantMachinery 2024-01-01 2025-06-30 05362804 ns5:FurnitureFittings 2024-01-01 2025-06-30 05362804 ns5:MotorVehicles 2024-01-01 2025-06-30 05362804 ns5:ComputerEquipment 2024-01-01 2025-06-30 05362804 1 2024-01-01 2025-06-30 05362804 ns5:ReportableOperatingSegment1 2024-01-01 2025-06-30 05362804 ns5:ReportableOperatingSegment1 2023-01-01 2023-12-31 05362804 ns5:ReportableOperatingSegment2 2024-01-01 2025-06-30 05362804 ns5:ReportableOperatingSegment2 2023-01-01 2023-12-31 05362804 ns5:TotalReportableOperatingSegmentsIncludingAnyUnallocatedAmount 2024-01-01 2025-06-30 05362804 ns5:TotalReportableOperatingSegmentsIncludingAnyUnallocatedAmount 2023-01-01 2023-12-31 05362804 ns5:PlantEquipmentOtherAssetsUnderOperatingLeases 2024-01-01 2025-06-30 05362804 ns5:PlantEquipmentOtherAssetsUnderOperatingLeases 2023-01-01 2023-12-31 05362804 ns5:OwnedAssets 2024-01-01 2025-06-30 05362804 ns5:OwnedAssets 2023-01-01 2023-12-31 05362804 ns5:LeasedAssets 2024-01-01 2025-06-30 05362804 ns5:LeasedAssets 2023-01-01 2023-12-31 05362804 11 2024-01-01 2025-06-30 05362804 11 2023-01-01 2023-12-31 05362804 13 2024-01-01 2025-06-30 05362804 13 2023-01-01 2023-12-31 05362804 2 2024-01-01 2025-06-30 05362804 2 2023-01-01 2023-12-31 05362804 ns5:HirePurchaseContracts 2024-01-01 2025-06-30 05362804 ns5:HirePurchaseContracts 2023-01-01 2023-12-31 05362804 ns5:FinanceLeases 2024-01-01 2025-06-30 05362804 ns5:FinanceLeases 2023-01-01 2023-12-31 05362804 ns10:OrdinaryShareClass1 2023-01-01 2023-12-31 05362804 ns5:PlantMachinery 2023-12-31 05362804 ns5:FurnitureFittings 2023-12-31 05362804 ns5:MotorVehicles 2023-12-31 05362804 ns5:ComputerEquipment 2023-12-31 05362804 ns5:PlantMachinery 2025-06-30 05362804 ns5:FurnitureFittings 2025-06-30 05362804 ns5:MotorVehicles 2025-06-30 05362804 ns5:ComputerEquipment 2025-06-30 05362804 ns5:PlantMachinery 2023-12-31 05362804 ns5:FurnitureFittings 2023-12-31 05362804 ns5:MotorVehicles 2023-12-31 05362804 ns5:ComputerEquipment 2023-12-31 05362804 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2023-12-31 05362804 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2023-12-31 05362804 ns5:LeasedAssetsHeldAsLessee 2023-12-31 05362804 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-01-01 2025-06-30 05362804 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-01-01 2025-06-30 05362804 ns5:LeasedAssetsHeldAsLessee 2024-01-01 2025-06-30 05362804 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-06-30 05362804 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2025-06-30 05362804 ns5:LeasedAssetsHeldAsLessee 2025-06-30 05362804 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2023-12-31 05362804 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2023-12-31 05362804 ns5:LeasedAssetsHeldAsLessee 2023-12-31 05362804 ns5:Cost 2023-12-31 05362804 ns5:Cost 2025-06-30 05362804 ns5:Cost 2023-12-31 05362804 ns5:Associate1 1 2024-01-01 2025-06-30 05362804 ns5:Associate1 2025-06-30 05362804 ns5:Associate1 2023-12-31 05362804 3 ns5:Associate2 2024-01-01 2025-06-30 05362804 ns5:Associate2 2025-06-30 05362804 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 05362804 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 05362804 3 ns5:CurrentFinancialInstruments 2025-06-30 05362804 3 ns5:CurrentFinancialInstruments 2023-12-31 05362804 ns5:CurrentFinancialInstruments 2024-01-01 2025-06-30 05362804 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2025-06-30 05362804 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2023-12-31 05362804 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-06-30 05362804 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2023-12-31 05362804 ns5:FinanceLeases ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 05362804 ns5:FinanceLeases ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 05362804 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2025-06-30 05362804 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2023-12-31 05362804 ns5:FinanceLeases ns5:BetweenOneFiveYears 2025-06-30 05362804 ns5:FinanceLeases ns5:BetweenOneFiveYears 2023-12-31 05362804 ns5:HirePurchaseContracts 2025-06-30 05362804 ns5:HirePurchaseContracts 2023-12-31 05362804 ns5:FinanceLeases 2025-06-30 05362804 ns5:FinanceLeases 2023-12-31 05362804 ns5:WithinOneYear 2025-06-30 05362804 ns5:WithinOneYear 2023-12-31 05362804 ns5:BetweenOneFiveYears 2025-06-30 05362804 ns5:BetweenOneFiveYears 2023-12-31 05362804 ns5:MoreThanFiveYears 2025-06-30 05362804 ns5:MoreThanFiveYears 2023-12-31 05362804 ns5:AllPeriods 2025-06-30 05362804 ns5:AllPeriods 2023-12-31 05362804 ns5:Secured 2025-06-30 05362804 ns5:Secured 2023-12-31 05362804 ns5:AcceleratedTaxDepreciationDeferredTax 2025-06-30 05362804 ns5:AcceleratedTaxDepreciationDeferredTax 2023-12-31 05362804 ns5:DeferredTaxation 2023-12-31 05362804 ns5:DeferredTaxation 2025-06-30 05362804 ns10:OrdinaryShareClass1 2025-06-30 05362804 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 05362804 ns5:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 05362804 ns5:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-01-01 2025-06-30 05362804 ns5:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-06-30 05362804 ns5:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-12-31 05362804 ns5:OtherRelatedParties 2024-01-01 2025-06-30 05362804 ns5:OtherRelatedParties 2023-01-01 2023-12-31 05362804 ns5:OtherRelatedParties 2025-06-30 05362804 ns5:OtherRelatedParties 2023-12-31

REGISTERED NUMBER: 05362804 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Period 1 January 2024 to 30 June 2025

for

REVIVAL SOLUTIONS GROUP LTD

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Contents of the Financial Statements

for the Period 1 January 2024 to 30 June 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 5 |

| Report of the Independent Auditors | 8 |

| Statement of Comprehensive Income | 12 |

| Balance Sheet | 13 |

| Statement of Changes in Equity | 14 |

| Cash Flow Statement | 15 |

| Notes to the Cash Flow Statement | 16 |

| Notes to the Financial Statements | 18 |

| REVIVAL SOLUTIONS GROUP LTD |

Company Information

for the Period 1 January 2024 to 30 June 2025

| DIRECTORS: | Miss M L Peterson

| J A Sims

| REGISTERED OFFICE: | c/o South West Truck & Van

| Cabot Park

| Poplar Way West

| Avonmouth

| BS11 0QL

| REGISTERED NUMBER: | 05362804 (England and Wales)

| AUDITORS: | Newby Castleman LLP

| Chartered Accountants, Statutory Auditor

| West Walk Building

| 110 Regent Road

| Leicester

| LE1 7LT

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Strategic Report

for the Period 1 January 2024 to 30 June 2025

The directors present their strategic report for the period 1 January 2024 to 30 June 2025.

REVIEW OF BUSINESS

The directors present the results of the company for the 18 month period and are pleased to report that turnover levels have been maintained at £86,817,812 (12 months to 31 December 2023: £58,106,577). Gross margins have increased from 11.2% to 13.9%, with operating profit margins also increasing, from 5.7% to 7.4%. This was largely driven by a strong performance from the commercial vehicle dealerships whilst the rental fleet maintained high levels of utilisation. Profit before tax was £2,357,615 (2023: £1,992,460).

The commercial vehicle rental market slowdown has become more pronounced through 2024 and into 2025, leading several operators to close or announce their withdrawal from the sector. While this contraction poses short term challenges, the exit of larger rental providers is expected to create opportunities for further industry consolidation, as barriers to organic entry for new competitors continue to rise.

Persistent high interest rates and escalating maintenance costs are exerting pressure on margins, while rapid developments in emissions technology are introducing uncertainty around future residual values. Competitive dynamics are increasingly driven by service quality, reliability and operational efficiency rather than price alone. For Revival Solutions Group, this environment reinforces the need for disciplined focus on asset utilisation, lifecycle cost control and R&M effiency, supported by prudent capital planning.

The majority of our hire fleet remains under long term contract hire, insulating the business from the immediate effects of the short term rental slowdown. Nonetheless, ongoing vigilance around residual value management and operating cost forecasting will remain critical to sustaining profitability and capital resilience.

New vehicle sales growth continued into 2024, with a significant uptick in fleet volume orders towards the end of the calendar year. However, during 2025 the industry has experienced a decline in new vehicle registrations across all weight segments. This drop in sales activity has focused our attention on stock sell out, which has been supported by a number of manufacturer finance and sales campaigns. Our sell out activity, together with the increase in sales mix towards higher volume, lower margin, heavy fleet business has resulted in a significant increase in turnover but with a reduction in overall % margins in the period.

Aftersales enjoyed further growth across both service and parts, driven by increased vehicle park and R&M contract work.

A number of key management positions were created in 2025 which has brought further strength and experience to the team, delivering an enhanced customer experience and business performance.

Key Performance Indicators

The company's key performance indicators for the 18 months to 30 June 2025 were as follows:

2025 2023 Change

Turnover (£ s) £86,818 £58,107 49%

Gross Profit (£ s) £12,056 £6,532 85%

Gross Profit Margin % 13.9% 11.2%

Operating Profit (£ s) £6,388 £3,294 94%

Operating Profit Margin % 7.4% 5.7%

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Strategic Report

for the Period 1 January 2024 to 30 June 2025

PRINCIPAL RISKS AND UNCERTAINTIES

The key business risks and uncertainties that the company considers important relate to the loss of contracts and potential customer default, particularly in relation to vehicles held on the company's own balance sheet.

The company works hard to maintain a close working relationship with its customers, so that the highest levels of service can be maintained. Contract prices, both for existing and potential customers, are reviewed on a regular basis to maintain competitiveness.

Investments in tangible fixed assets are mainly financed through hire purchase and finance lease agreements, using both fixed and variable interest rates, which allows the management of interest rate risks whilst providing a flexible approach to fleet reduction without termination penalties, should the need arise.

The directors apply a rigorous approach to fleet depreciation to ensure that as far as possible book values of vehicles and trailers match their expected residual values at the end of their expected useful lives.

Constant monitoring of cash flow and business forecasts provides the information to ensure that sufficient liquidity is available to meet obligations as they fall due.

SECTION 172(1) STATEMENT

Positive relationships with the Company's stakeholders are key to the long-term success of the Company. During the 18 month period ended 30 June 2025, the Directors acted in a way they consider, would be most likely to promote the success of the company for the benefit of its key stakeholder groups as a whole, in accordance with s172(1)(a)-(f) of the Companies Act 2006.

ENGAGEMENT WITH EMPLOYEES

Our people are key to our success and we want them to be successful individually and as a team. The recruitment of a head of Human Resources has further improved our communication with our employees. There are many ways we engage with and listen to our employees including regular appraisals and performance plans. Key areas of focus include health and safety, mental well-being, and development opportunities. Regular reports about what is important to our employees are made to the Directors ensuring consideration is given to employee needs.

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Strategic Report

for the Period 1 January 2024 to 30 June 2025

ENGAGEMENT WITH SUPPLIERS, CUSTOMERS AND OTHERS

Suppliers

We build strong relationships with our suppliers to develop mutually beneficial and lasting partnerships. Engagement with suppliers is primarily through a series of interactions and formal reviews. Key areas of focus include innovation, product development, health and safety, and sustainability. The Directors recognise that relationships with suppliers are important to the Company's long-term success and is briefed on supplier feedback and issues on a regular basis.

Customers

Our ambition is to deliver best-in-class service to our customers. We build strong and lasting relationships with our customers and spend considerable time with them to understand their needs and views and listen to how we can improve our service for them. We use this knowledge to inform our decision-making.

Community and the Environment

The safety of the general public on the roads, is always of paramount importance to the company. Our vehicle maintenance standards are maintained at consistently high levels to minimise the possibility of any incidents occurring. This also enables vehicles to be run at their most efficient thereby minimising emissions. The company consistently strives to reduce the environmental effects of it's customers leased vehicles.

Shareholders

As the owner of the Company, we rely on their support and their opinions are very important to us. We have an open dialogue with our shareholder through one-to-one meetings on a frequent basis. Discussions with our shareholder cover a wide range of topics including financial performance, strategy, outlook, governance and ethical practices.

ON BEHALF OF THE BOARD:

Miss M L Peterson - Director

24 February 2026

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Report of the Directors

for the Period 1 January 2024 to 30 June 2025

The directors present their report with the financial statements of the company for the period 1 January 2024 to 30 June 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of the leasing of commercial vehicles and the operation of a commercial vehicle dealership.

DIVIDENDS

Interim dividends per share were paid as follows:

£0.035 |  | - 6 April 2024

£0.030 |  | - 6 April 2025

£0.065 |

The directors recommend that no final dividend be paid.

The total distribution of dividends for the period ended 30 June 2025 will be £ 65,000 .

FUTURE DEVELOPMENTS

The company will continue to develop its local market to grow the dealership vehicle parc and in turn drive service and parts sales.

The company expects challenging conditions in the rental and new vehicle sales market to continue through 2025 and 2026. Our focus will be to further reduce our stock holding in order to minimise stocking interest going forward. The reduction in production lead times will see a change in our operating model to move away from stock ordering to specific sold customer orders.

Intense pricing competition is expected to impact both sales volume and margin in the next financial year. Cost control will be a key priority for management to mitigate this impact and maintain margins.

The introduction of new BioGas (CNG and LNG) and BEV model ranges are arriving in 2025. Manufacturer strategy and pricing policies will be key to drive the sales of these new technologies as fleets look to reduce emissions and decarbonise ahead of industry net zero targets.

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Report of the Directors

for the Period 1 January 2024 to 30 June 2025

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

Miss M L Peterson

J A Sims

STREAMLINED ENERGY AND CARBON REPORTING

Greenhouse Gas Emissions and Energy Use Data

18 Months Ended Year Ended

30/06/25 31/12/23

Total Energy Consumption - Used for Emissions Calculation (kWh) 2,664,277 1,489,299

Combustion of gaseous and other fuels (Scope 1) (tCO2e) 159 80

Combustion of fuel for transportation purposes (Scope 1) (tCO2e) 378 216

Purchased electricity (Scope 2) (tCO2e) 94 64

Total Gross Emissions 631 360

Turnover (£ s) 86,818 58,107

Intensity Ratio: Emissions (tCO2e) / Turnover (£m) 7.27 6.20

In producing these figures we have followed the 2019 HM Government Environmental Reporting Guidelines. We have also used the 2025 UK Government'sConversion Factors for Company Reporting.

Energy Efficiency Actions Taken

Energy efficiency initiatives include investment in Bio-CNG and electric vehicles as an alternative to diesel powered vehicles across our demonstrator, rental and own company vehicle fleets.

All of our truck rental fleet now comprises Euro 6 vehicles with a growing number of CNG units and highly efficient turbo compound variants procured.

The adoption of video conferencing has reduced the number of journeys undertaken for business meetings.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Report of the Directors

for the Period 1 January 2024 to 30 June 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES - continued

The directors are 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 enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Newby Castleman LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Miss M L Peterson - Director

24 February 2026

Report of the Independent Auditors to the Members of

Revival Solutions Group Ltd

Opinion

We have audited the financial statements of Revival Solutions Group Ltd (the 'company') for the period ended 30 June 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, 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).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the period 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.

Basis for opinion

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 company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' 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 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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Revival Solutions Group Ltd

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on pages six and seven, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

Revival Solutions Group Ltd

Auditors' responsibilities for the audit of the financial statements

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 a Report of the Auditors 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 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:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. However, responsibility for the prevention and detection of fraud ultimately rests with both those charged with governance and management of the company.

In identifying and assessing risks of material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

- obtaining an understanding of the legal and regulatory framework applicable to the company by

considering the nature of the industry in which the company operates and enquiring of management; and

- identifying the key laws and regulations considered to have a direct impact on the financial statements

including the UK Companies Act 2006, UK Generally Accepted Accounting Practice and UK tax

legislation. Other regulations identified which were not considered to have a direct impact on

the financial statements but which were considered central to the ability of the company to operate

were Road Traffic Act 1988 and the Road Transport Act 2001; and

- assessing how the company is complying with the applicable legal and regulatory framework by making

further enquiries of management and observing the company's control environment regarding

compliance with regulations and fraud prevention; and

- assessing the susceptibility of the company's financial statements to material misstatement, including

how fraud might occur, by considering the effectiveness of the company's accounting systems and

controls and how these were monitored by management. Performance related targets and bonuses

were also considered. Where the risk of material misstatement was considered to be higher in certain

areas, further audit procedures were designed to address this increased risk; and

- discussing amongst the engagement team how and where fraud might occur in the financial statements

and any potential indicators of fraud.

Audit response to risks of irregularities identified

Our procedures to respond to risks identified included the following:

- reviewing financial statement disclosures and testing to support documentation to assess compliance

with applicable laws and regulations; and

- enquiry of company staff responsible for compliance to identify any instances of non-compliance with

laws and regulations; and

- reviewing supporting documentation confirming compliance with specific laws and regulations considered

central to the ability of the company to operate; and

- enquiry of management, those charged with governance and other relevant parties around actual and

potential litigation claims; and

- reviewing supporting documentation regarding actual and potential litigation claims; and

- performing audit work over the risk of management override of controls, including testing of

journal entries and other adjustments for appropriateness, evaluating the business rationale of

significant transactions outside the normal course of business and reviewing accounting estimates

for bias; and

- performing audit work over revenue recognition including substantive tests of detail of a sample of revenue

transactions; and

- communicating identified laws and regulations and potential fraud risks to all engagement team members

and assessing whether there are any indications of fraud for non-compliance with laws and regulations

throughout the audit.

Report of the Independent Auditors to the Members of

Revival Solutions Group Ltd

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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 Report of the Auditors.

Use of our report

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 a Report of the Auditors 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.

John Griffin FCCA (Senior Statutory Auditor)

For and on behalf of Newby Castleman LLP

Chartered Accountants, Statutory Auditor

West Walk Building

110 Regent Road

Leicester

LE1 7LT

24 February 2026

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Statement of Comprehensive

Income

for the Period 1 January 2024 to 30 June 2025

| Period |

| 1.1.24 |

| to |  | Year Ended

| 30.6.25 |  | 31.12.23

| Notes | £ | £ |

TURNOVER | 5 | 86,817,812 |  | 58,106,577 |  |

Cost of sales | 74,761,745 |  | 51,573,754 |  |

GROSS PROFIT | 12,056,067 |  | 6,532,823 |  |

Administrative expenses | 6,309,142 |  | 3,416,966 |  |

5,746,925 |  | 3,115,857 |  |

Other operating income | 641,242 |  | 178,113 |  |

OPERATING PROFIT | 7 | 6,388,167 |  | 3,293,970 |  |

Interest receivable and similar income | 8 | 40,429 |  | 32,332 |  |

6,428,596 |  | 3,326,302 |  |

Gain on revaluation of investment property | 9,000 |  | 18,000 |  |

6,437,596 |  | 3,344,302 |  |

Interest payable and similar expenses | 9 | 4,079,981 |  | 1,351,842 |  |

PROFIT BEFORE TAXATION | 2,357,615 |  | 1,992,460 |  |

Tax on profit | 10 | 615,977 |  | 643,690 |  |

PROFIT FOR THE FINANCIAL PERIOD | 1,741,638 |  | 1,348,770 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD | 1,741,638 |  | 1,348,770 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Balance Sheet

30 June 2025

| 30.6.25 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 12 | 16,561,909 |  | 8,775,999 |  |

Investments | 13 | 34,350 |  | 24,000 |  |

Investment property | 14 | 313,000 |  | 304,000 |  |

16,909,259 |  | 9,103,999 |  |

CURRENT ASSETS

Stocks | 15 | 27,914,745 |  | 29,629,461 |  |

Debtors | 16 | 15,131,158 |  | 9,973,322 |  |

Cash at bank and in hand | 2,098,371 |  | 2,868,476 |  |

45,144,274 |  | 42,471,259 |  |

CREDITORS

Amounts falling due within one year | 17 | 48,512,732 |  | 41,025,575 |  |

NET CURRENT (LIABILITIES)/ASSETS | (3,368,458 | ) | 1,445,684 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 13,540,801 |  | 10,549,683 |  |

CREDITORS

Amounts falling due after more than one year | 18 | (5,737,094 | ) | (4,702,787 | ) |

PROVISIONS FOR LIABILITIES | 22 | (1,193,134 | ) | (912,961 | ) |

NET ASSETS | 6,610,573 |  | 4,933,935 |  |

CAPITAL AND RESERVES

Called up share capital | 23 | 1,000,000 |  | 1,000,000 |  |

Non-distributable reserve | 24 | 103,549 |  | 96,799 |  |

Retained earnings | 24 | 5,507,024 |  | 3,837,136 |  |

SHAREHOLDERS' FUNDS | 6,610,573 |  | 4,933,935 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2026 and were signed on its behalf by:

Miss M L Peterson - Director

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Statement of Changes in Equity

for the Period 1 January 2024 to 30 June 2025

| Called up |

| share |  | Retained |  | Non-distributable |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 January 2023 | 33,124 |  | 3,483,457 |  | 88,584 |  | 3,605,165 |  |

Changes in equity

Bonus share issue | 966,876 |  | (966,876 | ) | - |  | - |  |

Dividends | - |  | (20,000 | ) | - |  | (20,000 | ) |

Total comprehensive income | - |  | 1,348,770 |  | - |  | 1,348,770 |  |

Transfer gain on revaluation of investment property | - |  | (18,000 | ) | 18,000 |  | - |  |

Deferred tax on revaluation of investment property | - |  | 9,785 |  | (9,785 | ) | - |  |

Balance at 31 December 2023 | 1,000,000 |  | 3,837,136 |  | 96,799 |  | 4,933,935 |  |

Changes in equity

Dividends | - |  | (65,000 | ) | - |  | (65,000 | ) |

Total comprehensive income | - |  | 1,741,638 |  | - |  | 1,741,638 |  |

Transfer gain on revaluation of investment property | - |  | (9,000 | ) | 9,000 |  | - |  |

Deferred tax on revaluation of investment property | - |  | 2,250 |  | (2,250 | ) | - |  |

Balance at 30 June 2025 | 1,000,000 |  | 5,507,024 |  | 103,549 |  | 6,610,573 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Cash Flow Statement

for the Period 1 January 2024 to 30 June 2025

| Period |

| 1.1.24 |

| to |  | Year Ended

| 30.6.25 |  | 31.12.23

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 9,148,716 |  | 2,779,126 |  |

Interest paid | (2,904,997 | ) | (926,159 | ) |

Interest element of hire purchase and finance lease rental payments paid | (1,174,984 | ) | (425,683 | ) |

Tax paid | (224,225 | ) | (149,555 | ) |

Net cash from operating activities | 4,844,510 |  | 1,277,729 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (1,859,793 | ) | (1,416,803 | ) |

Purchase of fixed asset investments | (10,350 | ) | (23,976 | ) |

Sale of tangible fixed assets | 1,023,457 |  | 1,776,854 |  |

Interest received | 40,429 |  | 32,332 |  |

Net cash from investing activities | (806,257 | ) | 368,407 |  |

Cash flows from financing activities

Loan repayments in year | (203,292 | ) | (143,500 | ) |

Capital repayments in year | (4,513,750 | ) | (2,321,396 | ) |

Amount introduced by directors | - |  | 16,084 |  |

Amount withdrawn by directors | (26,316 | ) | - |  |

Equity dividends paid | (65,000 | ) | (20,000 | ) |

Net cash from financing activities | (4,808,358 | ) | (2,468,812 | ) |

Decrease in cash and cash equivalents | (770,105 | ) | (822,676 | ) |

Cash and cash equivalents at beginning of period | 2 | 2,868,476 |  | 3,691,152 |  |

Cash and cash equivalents at end of period | 2 | 2,098,371 |  | 2,868,476 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Cash Flow Statement

for the Period 1 January 2024 to 30 June 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Profit before taxation | 2,357,615 |  | 1,992,460 |  |

| Depreciation charges | 5,431,673 |  | 2,208,155 |  |

| Profit on disposal of fixed assets | (150,650 | ) | (537,782 | ) |

| Gain on revaluation of fixed assets | (9,000 | ) | (18,000 | ) |

| Finance costs | 4,079,981 |  | 1,351,842 |  |

| Finance income | (40,429 | ) | (32,332 | ) |

11,669,190 |  | 4,964,343 |  |

| Decrease/(increase) in stocks | 1,714,716 |  | (8,718,598 | ) |

| Increase in trade and other debtors | (5,157,836 | ) | (2,655,894 | ) |

| Increase in trade and other creditors | 922,646 |  | 9,189,275 |  |

| Cash generated from operations | 9,148,716 |  | 2,779,126 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Period ended 30 June 2025

| 30.6.25 |  | 1.1.24

£ | £ |

| Cash and cash equivalents | 2,098,371 |  | 2,868,476 |  |

| Year ended 31 December 2023

| 31.12.23 |  | 1.1.23

£ | £ |

| Cash and cash equivalents | 2,868,476 |  | 3,718,397 |  |

| Bank overdrafts | - |  | (27,245 | ) |

2,868,476 |  | 3,691,152 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Cash Flow Statement

for the Period 1 January 2024 to 30 June 2025

3. | ANALYSIS OF CHANGES IN NET DEBT

| Other |

| non-cash |

| At 1.1.24 | Cash flow | changes | At 30.6.25

£ | £ | £ | £ |

| Net cash |

| Cash at bank

| and in hand | 2,868,476 |  | (770,105 | ) | 2,098,371 |  |

2,868,476 |  | (770,105 | ) | 2,098,371 |  |

| Debt

| Hire purchase and

| finance leases | (6,898,688 | ) | 4,513,750 |  | (12,230,597 | ) | (14,615,535 | ) |

| Debts falling due

| within 1 year | (143,500 | ) | 143,500 |  | - |  | - |  |

| Debts falling due

| after 1 year | (59,792 | ) | 59,792 |  | - |  | - |  |

(7,101,980 | ) | 4,717,042 |  | (12,230,597 | ) | (14,615,535 | ) |

| Total | (4,233,504 | ) | 3,946,937 |  | (12,230,597 | ) | (12,517,164 | ) |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements

for the Period 1 January 2024 to 30 June 2025

1. | CHANGE OF YEAR END

| During the period, the company changed its accounting reference date from 31 December to 30 June. Accordingly, the current accounting period covers the 18 months to 30 June 2025, and the comparative amounts relate to the 12 months ended 31 December 2023. As a result, the profit and loss figures are not directly comparable..

| The company's principal manufacturer, for which it acts as dealer, operated to the same year end. This resulted in delays in obtaining information necessary for the preparation of the financial statements. The change in accounting reference date was made to improve the timeliness of financial reporting in future periods.

2. | STATUTORY INFORMATION

| Revival Solutions Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| 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 £.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Income from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer.

| Income from services supplied to customers is recognised in line with the terms in place in the rental agreement between the company and its customers.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

| Office equipment | - | 33% on cost

| Motor vehicles & trailers | - | see below

| Computer equipment | - | 33% on cost

| The company writes down motor vehicles either on a straight line basis over 3 years or at 25% on reducing balance. Trailers are written down at 15% on reducing balance.

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Investment property

| Investment property is measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

3. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in the profit and loss account.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

4. | ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities at the balance sheet date and the amounts reported for income and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

| Operating lease commitments

| The company has entered into commercial leases to obtain the use of motor vehicles and trailers. The classification of such leases as operating or finance leases requires the company to determine, base on an evaluation of the terms and conditions of the arrangements, whether it retains or acquires the significant risks and rewards of ownership of these assets and accordingly whether the lease requires the recognition of an asset and liability in the balance sheet.

| The following are the company's key sources of estimation uncertainty:

| Useful economic lives of tangible fixed assets

| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives of the assets. The useful economic lives are re-assessed annually and are amended when necessary to reflect current estimates. See note 12 for the carrying amount of tangible fixed assets, and note 3 for the useful economic lives for each class of assets.

| The selling price of a number of vehicles includes packages for future maintenance such as tyres, and road tax. The estimated future cost of these packages has been included as an accrual in the balance sheet and charged as part of cost of sales in the profit and loss account. These estimates are re-assessed annually. The total of such accruals at the balance sheet date was £199,306.

5. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by class of business is given below:

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Sale of goods | 75,536,924 |  | 54,019,574 |  |

| Rendering of services | 11,280,888 |  | 4,087,003 |  |

86,817,812 |  | 58,106,577 |  |

6. | EMPLOYEES AND DIRECTORS

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Wages and salaries | 5,020,591 |  | 3,266,121 |  |

| Social security costs | 553,642 |  | 319,660 |  |

| Other pension costs | 93,120 |  | 52,087 |  |

5,667,353 |  | 3,637,868 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

6. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees during the period was as follows:

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

| Vehicle sales | 8 |  | 9 |  |

| Workshop and parts | 54 |  | 46 |  |

| Administration | 7 |  | 6 |  |

69 |  | 61 |  |

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Directors' remuneration | 81,158 |  | 112,939 |  |

| Directors' pension contributions to money purchase schemes | 1,446 |  | 1,195 |  |

7. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Hire of plant and machinery | 969,294 |  | 141,173 |  |

| Depreciation - owned assets | 1,083,996 |  | 835,743 |  |

| Depreciation - assets on hire purchase contracts and finance leases | 4,347,677 |  | 1,372,412 |  |

| Profit on disposal of fixed assets | (150,650 | ) | (537,782 | ) |

| Auditors' remuneration | 27,989 |  | 24,749 |  |

| Other operating leases | 684,000 |  | 412,099 |  |

| (Profit)on fair value movement of investment property | (9,000 | ) | (18,000 | ) |

8. | INTEREST RECEIVABLE AND SIMILAR INCOME |

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Deposit account interest | 40,429 |  | 32,332 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

9. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Bank interest | 23,798 |  | 1,590 |  |

| Bank loan interest | 11,625 |  | 19,867 |  |

| Other interest | 263,329 |  | 904,702 |  |

| Stocking interest | 2,606,245 |  | - |  |

| Hire purchase interest | 783,717 |  | 406,027 |  |

| Finance lease charges | 391,267 |  | 19,656 |  |

4,079,981 |  | 1,351,842 |  |

10. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the period was as follows:

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Current tax:

| UK corporation tax | 335,804 |  | 243,470 |  |

| Deferred tax:

| Origination and reversal of timing differences | 280,173 |  | 238,302 |  |

| Rate movement | - |  | 161,918 |  |

| Total deferred tax | 280,173 |  | 400,220 |  |

| Tax on profit | 615,977 |  | 643,690 |  |

| UK corporation tax has been charged at 25% (2023 - 23.52%).

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

10. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the period is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Profit before tax | 2,357,615 |  | 1,992,460 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2023 - 23.520%) | 589,404 |  | 468,627 |  |

| Effects of:

| Expenses not deductible for tax purposes | 26,573 |  | 3,341 |  |

| Capital allowance super deduction | - |  | (4,340 | ) |

| Change in rate of tax applied to deferred tax opening balance | - |  | 161,918 |  |

| Difference arising from deferred tax provided at 25% | - |  | 14,144 |  |

| Total tax charge | 615,977 |  | 643,690 |  |

11. | DIVIDENDS

| Period |

| 1.1.24 |

| to | Year Ended

| 30.6.25 |  | 31.12.23

£ | £ |

| Ordinary shares of £1 each

| Interim | 65,000 |  | 20,000 |  |

12. | TANGIBLE FIXED ASSETS

| Motor |

| Plant and |  | Office |  | vehicles |  | Computer |

| machinery |  | equipment |  | & trailers |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2024 | 624,044 |  | 77,323 |  | 13,734,992 |  | 132,036 |  | 14,568,395 |  |

| Additions | 322,514 |  | 22,163 |  | 13,692,189 |  | 53,524 |  | 14,090,390 |  |

| Disposals | (11,739 | ) | (2,786 | ) | (2,186,798 | ) | (15,634 | ) | (2,216,957 | ) |

| At 30 June 2025 | 934,819 |  | 96,700 |  | 25,240,383 |  | 169,926 |  | 26,441,828 |  |

| DEPRECIATION

| At 1 January 2024 | 255,952 |  | 26,333 |  | 5,414,427 |  | 95,684 |  | 5,792,396 |  |

| Charge for period | 161,255 |  | 30,096 |  | 5,202,917 |  | 37,405 |  | 5,431,673 |  |

| Eliminated on disposal | (9,906 | ) | (2,786 | ) | (1,316,188 | ) | (15,270 | ) | (1,344,150 | ) |

| At 30 June 2025 | 407,301 |  | 53,643 |  | 9,301,156 |  | 117,819 |  | 9,879,919 |  |

| NET BOOK VALUE

| At 30 June 2025 | 527,518 |  | 43,057 |  | 15,939,227 |  | 52,107 |  | 16,561,909 |  |

| At 31 December 2023 | 368,092 |  | 50,990 |  | 8,320,565 |  | 36,352 |  | 8,775,999 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

12. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

| Motor |

| Plant and |  | vehicles |

| machinery |  | & trailers |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | - |  | 8,503,554 |  | 8,503,554 |  |

| Additions | 93,510 |  | 12,137,087 |  | 12,230,597 |  |

| Disposals | - |  | (878,716 | ) | (878,716 | ) |

| Transfer to ownership | - |  | 1,101,792 |  | 1,101,792 |  |

| At 30 June 2025 | 93,510 |  | 20,863,717 |  | 20,957,227 |  |

| DEPRECIATION

| At 1 January 2024 | - |  | 2,449,765 |  | 2,449,765 |  |

| Charge for period | 25,201 |  | 4,322,476 |  | 4,347,677 |  |

| Eliminated on disposal | - |  | (508,893 | ) | (508,893 | ) |

| Transfer to ownership | - |  | 400,739 |  | 400,739 |  |

| At 30 June 2025 | 25,201 |  | 6,664,087 |  | 6,689,288 |  |

| NET BOOK VALUE

| At 30 June 2025 | 68,309 |  | 14,199,630 |  | 14,267,939 |  |

| At 31 December 2023 | - |  | 6,053,789 |  | 6,053,789 |  |

13. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 January 2024 | 24,000 |  |

| Additions | 10,350 |  |

| At 30 June 2025 | 34,350 |  |

| NET BOOK VALUE

| At 30 June 2025 | 34,350 |  |

| At 31 December 2023 | 24,000 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

13. | FIXED ASSET INVESTMENTS - continued

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

| Associated companies

| Yolo Group Limited

| Registered office: 24 Greenwich Avenue, Church Gresley, Swadlincote, Derbyshire DE11 9JN

| Nature of business: Food services

| %

| Class of shares: | holding |

| Ordinary | 34.00 |

| 31.10.24 |  | 31.10.23

£ | £ |

| Aggregate capital and reserves | 24,100 |  | 24,100 |  |

| Fit Food Group

| Registered office: Hanbury Grange, Wood Lane, Hanbury, Burton on Trent, Staffordshire DE13 8TG

| Nature of business: Manufacture of food products

| %

| Class of shares: | holding |

| Ordinary | 35.00 |

| 30.6.25 |

£ |  |

| Aggregate capital and reserves | 1,000 |  |

| The company has yet to complete it's first year of trading.

14. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024 | 304,000 |  |

| Revaluations | 9,000 |  |

| At 30 June 2025 | 313,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 313,000 |  |

| At 31 December 2023 | 304,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2020 | 251,000 |  |

| Valuation in 2021 | 26,000 |  |

| Valuation in 2022 | 9,000 |  |

| Valuation in 2023 | 18,000 |  |

| Valuation in 2025 | 9,000 |  |

313,000 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

14. | INVESTMENT PROPERTY - continued

| If investment property had not been revalued it would have been included at the following historical cost:

| 30.6.25 |  | 31.12.23

£ | £ |

| Cost | 179,967 |  | 179,967 |  |

| Investment property was valued on an open market basis on 30 June 2025 by the directors .

15. | STOCKS

| 30.6.25 |  | 31.12.23

£ | £ |

| Stocks | 27,716,113 |  | 29,437,284 |  |

| Work-in-progress | 198,632 |  | 192,177 |  |

27,914,745 |  | 29,629,461 |  |

16. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.12.23

£ | £ |

| Trade debtors | 5,643,826 |  | 2,380,652 |  |

| Other debtors | 8,636,566 |  | 5,213,298 |  |

| VAT | 397,800 |  | 2,152,509 |  |

| Prepayments and accrued income | 452,966 |  | 226,863 |  |

15,131,158 |  | 9,973,322 |  |

17. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.12.23

£ | £ |

| Bank loans and overdrafts (see note 19) | - |  | 143,500 |  |

| Hire purchase contracts and finance leases (see note 20) | 8,878,441 |  | 2,255,693 |  |

| Trade creditors | 32,254,003 |  | 27,589,663 |  |

| Invoice discount funding | 600,142 |  | 495,356 |  |

| Stocking finance | 3,684,643 |  | 4,055,406 |  |

| Tax | 355,049 |  | 243,470 |  |

| Social security and other taxes | 149,815 |  | 101,827 |  |

| Other creditors | 1,591,090 |  | 5,007,523 |  |

| Directors' current accounts | 10,726 |  | 37,042 |  |

| Accruals & deferred income | 988,823 |  | 1,096,095 |  |

48,512,732 |  | 41,025,575 |  |

| Included in trade creditors is a liability in respect of vehicles acquired on extended credit terms totalling £16,676,100 (2023: £19,504,914).

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

18. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 31.12.23

£ | £ |

| Bank loans (see note 19) | - |  | 59,792 |  |

| Hire purchase contracts and finance leases (see note 20) | 5,737,094 |  | 4,642,995 |  |

5,737,094 |  | 4,702,787 |  |

19. | LOANS

| An analysis of the maturity of loans is given below:

| 30.6.25 |  | 31.12.23

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | - |  | 143,500 |  |

| Amounts falling due between one and two years:

| Bank loans falling due between one and five years | - |  | 59,792 |  |

20. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase contracts |  | Finance leases |

| 30.6.25 |  | 31.12.23 |  | 30.6.25 |  | 31.12.23 |

£ | £ | £ | £ |

| Net obligations repayable:

| Within one year | 6,470,572 |  | 1,867,930 |  | 2,407,869 |  | 387,763 |  |

| Between one and five years | 3,342,852 |  | 2,852,081 |  | 2,394,242 |  | 1,790,914 |  |

9,813,424 |  | 4,720,011 |  | 4,802,111 |  | 2,178,677 |  |

| Hire purchase agreements primarily relate to motor vehicles, trailers and equipment.

| These agreements include an option to purchase at the end of the hire period. There are no restrictions placed on the use of the assets. The average term of these agreements is between 2 and 5 years, and are on a fixed repayment basis.

| Non-cancellable |

| operating leases |

| 30.6.25 |  | 31.12.23

£ | £ |

| Within one year | 361,714 |  | 501,217 |  |

| Between one and five years | 309,821 |  | 787,196 |  |

| In more than five years | - |  | 7,083 |  |

671,535 |  | 1,295,496 |  |

| The minimum lease payments receivable under non-cancellable operating leases falling due within one year of 30 June 2025 were £7,225 (2023 - £1.300).

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

21. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 31.12.23

£ | £ |

| Bank loans | - |  | 203,292 |  |

| Hire purchase contracts and finance leases | 14,615,535 |  | 6,898,688 |  |

| Invoice discount funding | 600,142 |  | 495,356 |  |

15,215,677 |  | 7,597,336 |  |

| The bank overdraft is secured on investment property.

| The bank loan is secured by a fixed charge over the assets of the company.

| Hire purchase and finance lease agreements are secured on the assets to which they relate.

| Invoice discount funding is secured on the trade debtors of South West Truck & Van, which total £773,120 (2023: 747,392).

| Bank loans represent a CBILs loan advanced by Barclays Bank plc which was repayable over 5 years at an interest rate of 3%. Repayments and interest commenced after 12 months and the loan matured on 04/04/25.

22. | PROVISIONS FOR LIABILITIES

| 30.6.25 |  | 31.12.23

£ | £ |

| Deferred tax

| Accelerated capital allowances | 1,163,650 |  | 885,727 |  |

| Other timing differences | 29,484 |  | 27,234 |  |

1,193,134 |  | 912,961 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2024 | 912,961 |  |

| Excess of capital allowances | 277,923 |  |

| over depreciation |

| Revaluation of | 2,250 |  |

| investment properties |

| Balance at 30 June 2025 | 1,193,134 |  |

23. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 31.12.23

| value: | £ | £ |

| 1,000,000 | Ordinary | £1 | 1,000,000 |  | 1,000,000 |  |

REVIVAL SOLUTIONS GROUP LTD (REGISTERED NUMBER: 05362804) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

23. | CALLED UP SHARE CAPITAL - continued

| Called up share capital represents the nominal value of shares that have been issued.

| All shares rank equally for voting purposes, dividend rights and the distribution of capital on a winding up. There are no restrictions on the distribution of dividends or the repayment of capital.

24. | RESERVES

| Retained |  | Non-distributable |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2024 | 3,837,136 |  | 96,799 |  | 3,933,935 |  |

| Profit for the period | 1,741,638 |  | 1,741,638 |  |

| Dividends | (65,000 | ) | (65,000 | ) |

| Transfer gain on revaluation of investment property | (9,000 | ) | 9,000 |  | - |  |

| Deferred tax on revaluation of investment property | 2,250 |  | (2,250 | ) | - |  |

| At 30 June 2025 | 5,507,024 |  | 103,549 |  | 5,610,573 |  |

| Retained earnings represent cumulative profits and losses net of dividends.

25. | RELATED PARTY DISCLOSURES

| Key management personnel of the entity or its parent (in the aggregate)

| 30.6.25 |  | 31.12.23

£ | £ |

| Amount due to director (ML Peterson) | 10,726 |  | 37,042 |  |

| Other related parties

| 30.6.25 |  | 31.12.23

£ | £ |

| Sales | 23,399,360 |  | 9,584,784 |  |

| Purchases | 4,920,871 |  | 4,131,888 |  |

| Amounts due from related parties | 8,091,828 |  | 3,855,467 |  |

| Amounts due to related parties | 918,707 |  | 409,774 |  |

| Key management remuneration is not disclosed as the directors are the only employees considered to be key management and their remuneration is disclosed separately.

26. | ULTIMATE CONTROLLING PARTY

| The controlling party is Miss M L Peterson.