REGISTERED NUMBER: 09845706 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

REVIVE PROPERTY INVESTMENTS AND

DEVELOPMENTS LIMITED

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Investment property

4

830,001

840,001

CURRENT ASSETS

Debtors

5

1,446

2,561

Cash at bank

3,061

3,767

4,507

6,328

CREDITORS

Amounts falling due within one year

6

(180,324

)

(208,671

)

NET CURRENT LIABILITIES

(175,817

)

(202,343

)

TOTAL ASSETS LESS CURRENT LIABILITIES

654,184

637,658

CREDITORS

Amounts falling due after more than one year

7

(407,673

)

(415,728

)

PROVISIONS FOR LIABILITIES

(50,465

)

(52,965

)

NET ASSETS

196,046

168,965

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

151,393

158,893

Retained earnings

44,553

9,972

196,046

168,965

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.

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 28 August 2026 and were signed on its behalf by:

P T Rimmer - Director

1.	STATUTORY INFORMATION

Revive Property Investments and Developments 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:

09845706

Registered office:

3 County Road

Walton

Liverpool

L4 3QA

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 preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

(a) Valuation of investment properties

The investment property is stated in the balance sheet at fair value, based on the valuation performed by the directors. The directors are of the opinion that the year-end valuation is not materially different to current market price observed.

REVENUE RECOGNITION

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

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

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 May 2025

839,852

Revaluations

(10,000

)

At 30 April 2026

829,852

DEPRECIATION

At 1 May 2025

and 30 April 2026

(149

)

NET BOOK VALUE

At 30 April 2026

830,001

At 30 April 2025

840,001

The investment property has been valued by the directors during the year.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

-

150

Prepayments and accrued income

1,446

2,411

1,446

2,561

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

5,313

5,042

Trade creditors

3,850

3,185

Amounts owed to group undertakings

124,395

133,542

Tax

11,192

4,826

Other creditors

999

4,001

Directors' current accounts

31,685

55,185

Accruals and deferred income

2,890

2,890

180,324

208,671

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans - 1-2 years

5,628

5,341

Bank loans - 2-5 years

18,964

17,997

Bank loans over 5 years

payable by instalments

324,302

330,366

Mortgage

58,779

62,024

407,673

415,728

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years

payable by instalments

324,302

330,366

Mortgage

58,779

62,024

383,081

392,390

The bank loans are secured by a charge over the company's investment property.

8.	RELATED PARTY DISCLOSURES

All transactions undertaken with directors are deemed to be conducted under normal market conditions and/or are not material.

9.	EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board.

10.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Revive Property Holdings Limited, a company registered in

England and Wales, by virtue of their 100% shareholding in the company.