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REGISTERED NUMBER: 05523981 (England and Wales)

| ZIV HOLDING AND INVESTMENTS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

ZIV HOLDING AND INVESTMENTS LIMITED (REGISTERED NUMBER: 05523981)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

ZIV HOLDING AND INVESTMENTS LIMITED

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | J Eisenberg

| M Paserman

| Mrs Z Eisenberg

| SECRETARY: | Mrs Z Eisenberg

| REGISTERED OFFICE: | Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

| REGISTERED NUMBER: | 05523981 (England and Wales)

| ACCOUNTANTS: | Bessler Hendrie LLP

| Chartered Accountants

| Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

ZIV HOLDING AND INVESTMENTS LIMITED (REGISTERED NUMBER: 05523981)

BALANCE SHEET

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Investment property | 5 | 6,417,040 |  | 7,337,040 |  |

CURRENT ASSETS

Debtors | 6 | 132,052 |  | 132,856 |  |

Cash at bank | 96,198 |  | 30,828 |  |

228,250 |  | 163,684 |  |

CREDITORS

Amounts falling due within one year | 7 | (157,992 | ) | (1,582,775 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 70,258 |  | (1,419,091 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,487,298 |  | 5,917,949 |  |

PROVISIONS FOR LIABILITIES | 8 | (195,580 | ) | (23,600 | ) |

NET ASSETS | 6,291,718 |  | 5,894,349 |  |

CAPITAL AND RESERVES

Called up share capital | 725,364 |  | 725,364 |  |

Share premium | 1,363,323 |  | 1,363,323 |  |

Non - distributable reserves | 9 | 1,803,634 |  | 1,320,764 |  |

Capital redemption reserve | 274,636 |  | 274,636 |  |

Other reserves | - |  | 120,839 |  |

Retained earnings | 2,124,761 |  | 2,089,423 |  |

SHAREHOLDERS' FUNDS | 6,291,718 |  | 5,894,349 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ZIV HOLDING AND INVESTMENTS LIMITED (REGISTERED NUMBER: 05523981)

BALANCE SHEET - continued

31 December 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 Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

J Eisenberg - Director

ZIV HOLDING AND INVESTMENTS LIMITED (REGISTERED NUMBER: 05523981)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Ziv Holding and Investments 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.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Significant judgements and estimates

| The director has made key assumptions in the determination of the fair value of an investment property. The valuation method is further described in note 'Investment Property' together with the valuation of the property at the reporting date. Key judgements have also been made regarding the effective rate of interest on a loan below market value.

| Turnover

| Turnover represents net receivable rental income and is measured as the fair value of the consideration received or receivable, excluding value added tax.

| Rentals receivable under operating leases are charged to income on a straight line basis over the lease term.

| Investment property

| Investment properties are properties held to earn rentals and/or for capital appreciation and are accounted for in accordance with FRS 102 Section 16 "Investment Property." Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value.

| Financial instruments

| Financial instruments are classified as basic or non-basic following the conditions in FRS 102 Section 11. Basic financial instruments are initially measured at transaction price and subsequently recognised at amortised cost using the effective interest method.

| Loans provided by the parent company which are considered to be below market rate are deemed to include a capital contribution received from the parent company. Upon receipt of the loan, the initial loan balance is recognised at the present value of the expected cashflows discounted at the effective rate of interest. The difference between the present value and the loan amount is recognised as a capital contribution within other reserves in equity. Subsequently the loan is measured at amortised cost at the effective rate of interest. Each subsequent year a transfer is made between other reserves and retained earnings equivalent to the effective interest charge or the loan extinguishment.

| The company does not have any non-basic financial instruments.

ZIV HOLDING AND INVESTMENTS LIMITED (REGISTERED NUMBER: 05523981)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax is the amount of corporation tax payable in respect of taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the year end.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements.

| Deferred tax is measured at the average tax rates that are expected to apply in the periods in which timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

| Foreign currencies

| Transactions denominated in foreign currencies are recorded in the local currency at actual exchange rates as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date (or, where appropriate, at the date of exchange in a related forward exchange contract). Any gain or loss arising from a change in exchange rates subsequent to the date of the transaction is included as an exchange gain or loss in the profit and loss account.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

5. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 January 2025 | 7,337,040 |  |

| Disposals | (1,435,000 | ) |

| Change in fair value | 515,000 |  |

| At 31 December 2025 | 6,417,040 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,417,040 |  |

| At 31 December 2024 | 7,337,040 |  |

| A commercial investment property was valued on an open market basis by an independent firm of professional valuers, on 13 February 2026. The directors consider this valuation to represent the fair value of the property at 31 December 2025. The remaining residential investment property has been valued by the directors on an open market basis at 31 December 2025.

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

2025 | 2024 |

| £ | £

| Trade debtors | 124,500 |  | 124,500 |  |

| Other debtors | 7,552 |  | 8,356 |  |

132,052 |  | 132,856 |  |

ZIV HOLDING AND INVESTMENTS LIMITED (REGISTERED NUMBER: 05523981)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

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

2025 | 2024 |

| £ | £

| Trade creditors | 90 |  | 3,666 |  |

| Amounts owed to parent company | - |  | 1,438,560 |  |

| Taxation and social security | 47,662 |  | 30,116 |  |

| Other creditors | 110,240 |  | 110,433 |  |

157,992 |  | 1,582,775 |  |

| The amounts owed to the parent company related to an interest-free loan. As the loan was provided on terms that were not at market rate, the arrangement was treated as a financing transaction in accordance with the company’s accounting policies. The loan was fully repaid during the year ended 31 December 2025, and no balance was outstanding at the year end.

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 195,580 |  | 23,600 |  |

Deferred tax |

| £

| Balance at 1 January 2025 | 23,600 |  |

| Charge to Income Statement during year | 171,980 |  |

| Balance at 31 December 2025 | 195,580 |  |

| Deferred tax has been recognised at the main Corporation Tax rate of 25%.

9. | RESERVES

Non - |

distributable |

reserves |

| £

| At 1 January 2025 | 1,320,764 |  |

| Transfer - change in fair value | 515,000 |  |

| Transfer - deferred tax liability | (135,500 | ) |

| Transfer - Realised on disposal of investment property | 129,870 |  |

| Transfer - deferred tax on disposal | (26,500 | ) |

| At 31 December 2025 | 1,803,634 |  |

| The non-distributable reserve represents net unrealised gains on fair value adjustments arising on investment properties which have previously been taken to the income statement in the period they arose. The carrying value is after a provision has been made for deferred tax where relevant.

ZIV HOLDING AND INVESTMENTS LIMITED (REGISTERED NUMBER: 05523981)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

10. | CONTROLLING PARTY

| The company is wholly owned by ZIV Holdings and Investments S.A. SPF (formerly known as International Holdings & Investments S.A.), a company incorporated in Luxembourg and registered at 8 Rue de la Grève L-1643 Luxembourg. The financial statements of ZIV Holdings and Investments S.A. SPF are published on public record in Luxembourg.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ZIV HOLDING AND INVESTMENTS LIMITED

The following reproduces the text of the report prepared for the directors 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 Directors 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 Ziv Holding and Investments Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Board of Directors of Ziv Holding and Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ziv Holding and Investments Limited and state those matters that we have agreed to state to the Board of Directors of Ziv Holding and Investments Limited, as a body, 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 Ziv Holding and Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ziv Holding and Investments 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 profit of Ziv Holding and Investments Limited. You consider that Ziv Holding and Investments 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 Ziv Holding and Investments 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.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

5 June 2026