ACCOUNTS - Final Accounts

Registered number: 09288801

FIVIUM HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FIVIUM HOLDINGS LIMITED

CONTENTS

	Page
Balance sheet	1
Statement of changes in equity	2
Notes to the financial statements	3 - 7

REGISTERED NUMBER:09288801

FIVIUM HOLDINGS LIMITED

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		4		4
Current assets
Debtors: amounts falling due within one year	5	11,316		11,256
Cash at bank and in hand		900		896

Net assets			12,220		12,156

Capital and reserves
Called up share capital	6	964	976
Share premium - equity		-	11,180
Capital redemption reserve		76	-
Profit and loss account		11,180	-
Total equity		12,220	12,156

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M Fletcher

Director

Date: 30 September 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 1

FIVIUM HOLDINGS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2026

	Called up share capital	Share premium account	Capital redemption reserve	Profit and loss account	Total equity
	£	£	£	£	£
At 1 April 2024	900	-	-	-	900
Comprehensive income for the year
Profit for the year	-	-	-	825,000	825,000
Contributions by and distributions to owners
Dividends: Equity capital	-	-	-	(825,000)	(825,000)
Shares issued during the year	76	11,180	-	-	11,256

At 1 April 2025	976	11,180	-	-	12,156
Comprehensive income for the year
Profit for the year	-	-	-	609,383	609,383
Contributions by and distributions to owners
Dividends: Equity capital	-	-	-	(462,000)	(462,000)
Purchase of own shares	-	-	76	(136,203)	(136,127)
Purchase of own shares	-	(11,180)	-	-	(11,180)
Shares issued during the year	64	-	-	-	64
Shares cancelled during the year	(76)	-	-	-	(76)
At 31 March 2026	964	-	76	11,180	12,220

The notes on pages 3 to 7 form part of these financial statements.

Page 2

FIVIUM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Fivium Holdings Limited is a private company limited by shares incorporated in England and Wales. The address of its registered office is 16 Great Queen Street, Covent Garden, London, WC2B 5AH.

The financial statements are prepared in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts. The financial statements therefore present information about the company as an individual entity and not about the group.

2.3

Going concern

Having considered post year-end financial results, and after making enquiries, the directors have a reasonable expectation that the company and group have adequate resources to continue in operational existence to meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements are approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Share capital

Ordinary shares are classified as equity.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

FIVIUM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

Financial instruments

The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

The company’s policies for its major classes of financial assets and financial liabilities are set out below.

Financial assets

Basic financial assets, including cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Financial liabilities

Basic financial liabilities are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Impairment of financial assets

Financial assets 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.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Page 4

FIVIUM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

(continued)

Derecognition of financial assets and financial liabilities

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Offsetting of financial assets and financial liabilities

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.

2.9

Current and deferred tax

The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Current tax is the amount of income tax payable in respect of taxable profit for the year or prior years.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 5

FIVIUM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).
	The average monthly number of employees, including directors, during the year was 0 (2025 - 0).

4.	Fixed asset investments

		Investment in subsidiary company
		£
	Cost
	At 1 April 2025	4
	At 31 March 2026	4

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	11,252	11,256
Called up share capital not paid	64	-
	11,316	11,256

Page 6

FIVIUM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

205,212 (2025 - 450,000) Ordinary A shares of £0.001 each	205	450
307,211 (2025 - 450,000) Ordinary B shares of £0.001 each	307	450
0 (2025 - 20,000) Ordinary E shares of £0.001 each	-	20
0 (2025 - 56,000) Ordinary F shares of £0.001 each	-	56
16,381 (2025 - 0) Ordinary G shares of £0.001 each	16	-
47,500 (2025 - 0) Ordinary H shares of £0.001 each	48	-
381,477 (2025 - 0) Preferred Ordinary 1 shares of £0.001 each	382	-
6,120 (2025 - 0) Preferred Ordinary 2 shares of £0.001 each	6	-

	964	976

During the year the company undertook a reorganisation of its share capital.

On 13 January 2026 the company repurchased and cancelled its Ordinary E and Ordinary F shares for total consideration of £147,383. The share premium account of £11,180 was utilised as part of the share repurchase.

The capital redemption reserve of £76 arose following the repurchase and cancellation of the company's Ordinary E and Ordinary F shares in accordance with the Companies Act 2006. The reserve represents the nominal value of shares cancelled.

On 31 March 2026, the company allotted and issued 16,381 Ordinary G shares of £0.001 each. The nominal value of £16.381 was unpaid at the balance sheet date and has been recognised within debtors as unpaid share capital.

On 31 March 2026, the company allotted and issued 47,500 Ordinary H shares of £0.001 each. The nominal value of £47.50 was unpaid at the balance sheet date and has been recognised within debtors as unpaid share capital.

On 31 March 2026, the company redesignated 244,788 Ordinary A shares of £0.001 each, 136,669 Ordinary B shares of £0.001 each, 10 Ordinary C shares of £0.001 each and 10 Ordinary D shares of £0.001 each as 381,477 Preferred Ordinary 1 shares of £0.001 each.

On 31 March 2026, the company redesignated 6,120 Ordinary B shares of £0.001 each as 6,120 Preferred Ordinary 2 shares of £0.001 each.

7.	Related party transactions
	The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.

8.	Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2026 was unqualified.

The audit report was signed on 30 September 2026 by Jaykishan Shah (senior statutory auditor) on behalf of Blick Rothenberg Audit LLP.

Page 7