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REGISTERED NUMBER: 02743132 (England and Wales)

RIVALSLOT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

24 DECEMBER 2025

| RIVALSLOT LIMITED (REGISTERED NUMBER: 02743132) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 24 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 9 |

| RIVALSLOT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 24 DECEMBER 2025

| DIRECTORS: | S J Williams

| P V Newman

| S J R Williams

| J Palmer

| REGISTERED OFFICE: | Rainbow Business Centre

| Phoenix Way

| Enterprise Park

| Llansamlet

| Swansea

| SA7 9FP

| REGISTERED NUMBER: | 02743132 (England and Wales)

| ACCOUNTANTS: | Bevan Buckland Ltd

| Ground Floor Cardigan House

| Castle Court

| Swansea Enterprise Park

| Swansea

| SA7 9LA

| RIVALSLOT LIMITED (REGISTERED NUMBER: 02743132) |

BALANCE SHEET

24 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 151,399 |  | 89,319 |  |

Investment property | 5 | 1,750,000 |  | 1,750,000 |  |

1,901,399 |  | 1,839,319 |  |

CURRENT ASSETS

Stocks | 100,523 |  | 100,523 |  |

Debtors | 6 | 86,441 |  | 151,830 |  |

Cash at bank and in hand | 280,784 |  | 254,871 |  |

467,748 |  | 507,224 |  |

CREDITORS

Amounts falling due within one year | 7 | 147,099 |  | 116,843 |  |

NET CURRENT ASSETS | 320,649 |  | 390,381 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,222,048 |  | 2,229,700 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (536,868 | ) | (536,868 | ) |

PROVISIONS FOR LIABILITIES | (333,769 | ) | (333,769 | ) |

NET ASSETS | 1,351,411 |  | 1,359,063 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Revaluation reserve | 9 | 1,210,118 |  | 1,210,118 |  |

Retained earnings | 141,291 |  | 148,943 |  |

SHAREHOLDERS' FUNDS | 1,351,411 |  | 1,359,063 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 24 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 24 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.

| RIVALSLOT LIMITED (REGISTERED NUMBER: 02743132) |

BALANCE SHEET - continued

24 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 12 August 2026 and were signed on its behalf by:

S J Williams - Director

| RIVALSLOT LIMITED (REGISTERED NUMBER: 02743132) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 24 DECEMBER 2025

1. | STATUTORY INFORMATION

| Rivalslot 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

| 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.

| Significant judgements and estimates

| The Company estimates the valuation of its investment properties against current market values of similar properties, at the balance sheet date. The actual sale value of these investment properties may differ from these estimates made, as a result of market fluctuations and unforeseen circumstances.

| Turnover

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

| Turnover comprises service charge income receivable for the period and is recognised on an accruals basis.

| 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 etc | - | 20% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve.

| Stocks

| Stock comprises the Management Rights of several units and is valued at the lower of cost and net realisable value.

| 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.

| RIVALSLOT LIMITED (REGISTERED NUMBER: 02743132) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 24 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Investment property

| In accordance with FRS 102 the investment properties held within the financial statements are revalued to fair value at each reporting date with changes in fair value recognised in the profit and loss.

| Revaluation reserve

| The revaluation reserve held in the financial statement represents the non-distributable reserve of the company at the reporting date. All gains and losses on the fair value of investment properties are recognised through the profit and loss account.

| Debtors

| Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Cash at bank and in hand

| Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors and provisions

| Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Presentational and functional currency

| The presentational and functional currency is £ sterling.

| Going Concern

| The company continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

| RIVALSLOT LIMITED (REGISTERED NUMBER: 02743132) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 24 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Computer |

| property |  | Machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 25 December 2024 | 82,084 |  | 47,217 |  | 17,425 |  | 146,726 |  |

| Additions | 54,961 |  | 6,061 |  | 5,659 |  | 66,681 |  |

| At 24 December 2025 | 137,045 |  | 53,278 |  | 23,084 |  | 213,407 |  |

| DEPRECIATION

| At 25 December 2024 | 821 |  | 39,161 |  | 17,425 |  | 57,407 |  |

| Charge for year | 1,916 |  | 2,378 |  | 307 |  | 4,601 |  |

| At 24 December 2025 | 2,737 |  | 41,539 |  | 17,732 |  | 62,008 |  |

| NET BOOK VALUE

| At 24 December 2025 | 134,308 |  | 11,739 |  | 5,352 |  | 151,399 |  |

| At 24 December 2024 | 81,263 |  | 8,056 |  | - |  | 89,319 |  |

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

| Computer

| equipment

£ |

| COST

| At 25 December 2024 | 17,425 |  |

| Additions | 5,659 |  |

| At 24 December 2025 | 23,084 |  |

| DEPRECIATION

| At 25 December 2024 | 17,425 |  |

| Charge for year | 307 |  |

| At 24 December 2025 | 17,732 |  |

| NET BOOK VALUE

| At 24 December 2025 | 5,352 |  |

| At 24 December 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 25 December 2024

| and 24 December 2025 | 1,750,000 |  |

| NET BOOK VALUE

| At 24 December 2025 | 1,750,000 |  |

| At 24 December 2024 | 1,750,000 |  |

| RIVALSLOT LIMITED (REGISTERED NUMBER: 02743132) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 24 DECEMBER 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 24 December 2025 is represented by:

£ |

| Valuation in 1999 | 520,223 |  |

| Valuation in 2000 | 55,000 |  |

| Valuation in 2001 | (16,000 | ) |

| Valuation in 2004 | 194,263 |  |

| Valuation in 2005 | 90,112 |  |

| Valuation in 2008 | 125,000 |  |

| Valuation in 2016 | 290,370 |  |

| Valuation in 2017 | 100,000 |  |

| Valuation in 2019 | (45,185 | ) |

| Valuation in 2020 | 150,000 |  |

| Cost | 286,217 |  |

1,750,000 |  |

| Investment properties were revalued at year end by the directors of the company at their estimation of the expected market value.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 32,135 |  | 20,460 |  |

| Other debtors | 54,306 |  | 131,370 |  |

86,441 |  | 151,830 |  |

| Included within other debtors above are amounts due from connected companies totalling £Nil (2024: £7,500 ).

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

2025 | 2024 |

£ | £ |

| Trade creditors | 32,306 |  | 16,786 |  |

| Taxation and social security | 14,640 |  | 12,339 |  |

| Other creditors | 100,153 |  | 87,718 |  |

147,099 |  | 116,843 |  |

| Included in other creditors is £7,142 (2024: £Nil) owed to connected companies.

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

2025 | 2024 |

£ | £ |

| Bank loans | 536,868 |  | 536,868 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 536,868 |  | 536,868 |  |

| The above bank loans are secured by way of a fixed and floating charge over the assets of the company.

| RIVALSLOT LIMITED (REGISTERED NUMBER: 02743132) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 24 DECEMBER 2025

9. | RESERVES

| Revaluation

| reserve

£ |

| At 25 December 2024

| and 24 December 2025 | 1,210,118 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 24 December 2025 and 24 December 2024:

2025 | 2024 |

£ | £ |

| S J Williams

| Balance outstanding at start of year | 8,450 |  | 6,441 |  |

| Amounts advanced | 7,320 |  | 5,885 |  |

| Amounts repaid | (15,800 | ) | (3,876 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (30 | ) | 8,450 |  |

| This amount is interest free, repayable on demand, and included in other creditors.

11. | ULTIMATE CONTROLLING PARTY

| The director Mr S J Williams is considered to be the ultimate controlling party by virtue of his 100% holding of the issued share capital of the company.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

RIVALSLOT 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 Rivalslot Limited for the year ended 24 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 Rivalslot 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 Rivalslot Limited and state those matters that we have agreed to state to the Board of Directors of Rivalslot 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 Rivalslot Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rivalslot 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 Rivalslot Limited. You consider that Rivalslot 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 Rivalslot 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.

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

12 August 2026