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REGISTERED NUMBER: 00928387 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| DEVER SPRINGS LIMITED |

DEVER SPRINGS LIMITED (REGISTERED NUMBER: 00928387)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

DEVER SPRINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | I R Liddell

| REGISTERED OFFICE: | Dever Springs Fishery

| Barton Stacey

| Winchester

| SO21 3NP

| REGISTERED NUMBER: | 00928387 (England and Wales)

| ACCOUNTANTS: | THP Limited

| Chartered Accountants

| 34-40 High Street

| Wanstead

| London

| E11 2RJ

DEVER SPRINGS LIMITED (REGISTERED NUMBER: 00928387)

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1 |  | 1 |  |

Tangible assets | 5 | 389,179 |  | 360,441 |  |

Investment property | 6 | 729,129 |  | 729,129 |  |

1,118,309 |  | 1,089,571 |  |

CURRENT ASSETS

Stocks | 71,248 |  | 101,108 |  |

Debtors | 7 | 231,033 |  | 273,530 |  |

Cash at bank | 19,778 |  | 54,241 |  |

322,059 |  | 428,879 |  |

CREDITORS

Amounts falling due within one year | 8 | 83,262 |  | 23,668 |  |

NET CURRENT ASSETS | 238,797 |  | 405,211 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,357,106 |  | 1,494,782 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 2,300,280 |  | 2,300,280 |  |

NET LIABILITIES | (943,174 | ) | (805,498 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,214,728 |  | 1,214,728 |  |

Retained earnings | (2,157,902 | ) | (2,020,226 | ) |

(943,174 | ) | (805,498 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DEVER SPRINGS LIMITED (REGISTERED NUMBER: 00928387)

BALANCE SHEET - continued

30 APRIL 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 March 2026 and were signed by:

I R Liddell - Director

DEVER SPRINGS LIMITED (REGISTERED NUMBER: 00928387)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Dever Springs Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements and going concern

| 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The accounts have been prepared on a going concern basis despite the deficit in shareholders funds.

| The Company is supported by the Director and Shareholder, as well as related companies, and as a result the accounts have been prepared on a going concern basis.

| Revenue recognition

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied, net of returns, discounts and value added taxes.

| Sales of goods are recognised on sale to the customer, which is considered to be the point of sale and when the significant risks and rewards of the goods have been passed to the customer.

| Goodwill

| Goodwill in relation to the purchase of a business has been fully amortised.

| Tangible fixed assets

| Tangible Fixed Assets are stated at cost less depreciation.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

| life.

| Freehold land and buildings |  | - 2% straight line |  |

| Plant and Machinery |  | - 45% reducing balance |  |

| Fixtures and fittings |  | - 10% straight line |  |

| Motor vehicles |  | - 10% straight line |  |

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks of fish are valued at the lower of cost and selling price, after making due allowance for impairment of obsolete or slow moving items. Stocks are recognised as an expense in the period in which the related revenue is recognised.

| Cost is determined on the first-in, first-out (FIFO) method. Cost includes the purchase price, including taxes and duties, transport and handling directly attributable to bringing the stock to its present location and condition.

DEVER SPRINGS LIMITED (REGISTERED NUMBER: 00928387)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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

| 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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 1 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1 |  |

| At 30 April 2024 | 1 |  |

DEVER SPRINGS LIMITED (REGISTERED NUMBER: 00928387)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Fixtures |

| land and |  | Plant and |  | and |  | Motor |

| buildings |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 638,809 |  | 45,103 |  | 19,911 |  | 7,500 |  | 711,323 |  |

| Additions | 12,500 |  | - |  | 31,102 |  | - |  | 43,602 |  |

| At 30 April 2025 | 651,309 |  | 45,103 |  | 51,013 |  | 7,500 |  | 754,925 |  |

| DEPRECIATION

| At 1 May 2024 | 287,720 |  | 45,103 |  | 10,559 |  | 7,500 |  | 350,882 |  |

| Charge for year | 12,797 |  | - |  | 2,067 |  | - |  | 14,864 |  |

| At 30 April 2025 | 300,517 |  | 45,103 |  | 12,626 |  | 7,500 |  | 365,746 |  |

| NET BOOK VALUE

| At 30 April 2025 | 350,792 |  | - |  | 38,387 |  | - |  | 389,179 |  |

| At 30 April 2024 | 351,089 |  | - |  | 9,352 |  | - |  | 360,441 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 729,129 |  |

| NET BOOK VALUE

| At 30 April 2025 | 729,129 |  |

| At 30 April 2024 | 729,129 |  |

| The investment property is stated at fair value, as determined by the Director, at the year end.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,445 |  | 16,246 |  |

| Amounts owed by related companies | 162,856 |  | 241,003 |  |

| VAT | 8,550 |  | 2,450 |  |

| Deferred tax asset | 36,495 |  | 6,097 |  |

| Prepayments and accrued income | 19,687 |  | 7,734 |  |

231,033 |  | 273,530 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 48,861 |  | 16,891 |  |

| Social security and other taxes | 721 |  | 1,192 |  |

| Other creditors | 23,818 |  | 335 |  |

| Accrued expenses | 9,862 |  | 5,250 |  |

83,262 |  | 23,668 |  |

DEVER SPRINGS LIMITED (REGISTERED NUMBER: 00928387)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

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

2025 | 2024 |

£ | £ |

| Directors' loan accounts | 2,300,280 |  | 2,300,280 |  |

| The balance of £2,300,280 owed to the Director has been classified as a long term creditor. The amount is interest free and not repayable in less than one year and the Director has confirmed that repayment will not be required until such times as the company has sufficient funds to do so.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

DEVER SPRINGS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dever Springs Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dever Springs Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dever Springs Limited and state those matters that we have agreed to state to the director of Dever Springs Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dever Springs Limited and its director for our work or for this report.

It is your duty to ensure that Dever Springs 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 Dever Springs Limited. You consider that Dever Springs 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 Dever Springs 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.

We refer to note 2 that states that the accounts are prepared on a going concern basis despite the deficit in shareholders funds.

THP Limited

Chartered Accountants

34-40 High Street

Wanstead

London

E11 2RJ

16 March 2026