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REGISTERED NUMBER: 10735093 (England and Wales)

| VIVADOR & SONS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2026 |

VIVADOR & SONS LIMITED (REGISTERED NUMBER: 10735093)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

VIVADOR & SONS LIMITED (REGISTERED NUMBER: 10735093)

BALANCE SHEET

30 APRIL 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,570,000 |  | 2,570,000 |  |

CURRENT ASSETS

Debtors | 5 | 3,341 |  | 1,506 |  |

Cash at bank | 77,908 |  | 94,311 |  |

81,249 |  | 95,817 |  |

CREDITORS

Amounts falling due within one year | 6 | 13,485 |  | 19,021 |  |

NET CURRENT ASSETS | 67,764 |  | 76,796 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,637,764 |  | 2,646,796 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,254,093 | ) | (1,299,093 | ) |

PROVISIONS FOR LIABILITIES | (269,836 | ) | (269,836 | ) |

NET ASSETS | 1,113,835 |  | 1,077,867 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 8 | 818,221 |  | 818,221 |  |

Retained earnings | 295,514 |  | 259,546 |  |

1,113,835 |  | 1,077,867 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

VIVADOR & SONS LIMITED (REGISTERED NUMBER: 10735093)

BALANCE SHEET - continued

30 APRIL 2026

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

R C Richardson - Director | G E Richardson - Director

G A Richardson - Director

VIVADOR & SONS LIMITED (REGISTERED NUMBER: 10735093)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| Vivador & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 10735093

| Registered office: | Broad House

| The Broadway

| Old Hatfield

| Herts

| AL9 5BG

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

2. | 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Going concern

| The financial statements have been prepared on a going concern basis.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director’s opinion, there are no significant judgements or key sources of estimation uncertainty.

| Turnover

| Turnover is measured at the fair value of the rent consideration received or receivable, excluding value added tax.

| 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.

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

VIVADOR & SONS LIMITED (REGISTERED NUMBER: 10735093)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 4 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2025

| and 30 April 2026 | 2,570,000 |  |

| NET BOOK VALUE

| At 30 April 2026 | 2,570,000 |  |

| At 30 April 2025 | 2,570,000 |  |

| Fair value at 30 April 2026 is represented by:

£ |

| Valuation in 2017 | 788,836 |  |

| Valuation in 2022 | 299,221 |  |

| Cost | 1,481,943 |  |

2,570,000 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 3,341 |  | 1,506 |  |

VIVADOR & SONS LIMITED (REGISTERED NUMBER: 10735093)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 8,437 |  | 12,492 |  |

| Other creditors | 5,048 |  | 6,529 |  |

13,485 |  | 19,021 |  |

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

2026 | 2025 |

£ | £ |

| Other creditors | 1,254,093 |  | 1,299,093 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 May 2025

| and 30 April 2026 | 818,221 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026 | 2025 |

£ | £ |

| G E Richardson

| Balance outstanding at start of year | 433,031 |  | 468,031 |  |

| Amounts repaid | (15,000 | ) | (35,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 418,031 |  | 433,031 |  |

| R C Richardson

| Balance outstanding at start of year | 433,031 |  | 493,031 |  |

| Amounts repaid | (15,000 | ) | (60,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 418,031 |  | 433,031 |  |

| G A Richardson

| Balance outstanding at start of year | 433,031 |  | 493,031 |  |

| Amounts repaid | (15,000 | ) | (60,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 418,031 |  | 433,031 |  |

VIVADOR & SONS LIMITED (REGISTERED NUMBER: 10735093)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

10. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £nil (2025 - £2,500) were paid to the directors.

| No interest is payable on the directors' loans and there are no agreed repayment terms.