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REGISTERED NUMBER: 07240829 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Tier Securities Limited

| Tier Securities Limited (Registered number: 07240829) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Tier Securities Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | P J Barlow

| REGISTERED OFFICE: | Military House

| 24 Castle Street

| Chester

| Cheshire

| CH1 2DS

| REGISTERED NUMBER: | 07240829 (England and Wales)

| ACCOUNTANTS: | DJH Wirral & Chester Limited

| Military House

| 24 Castle Street

| Chester

| Cheshire

| CH1 2DS

| Tier Securities Limited (Registered number: 07240829) |

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 936,012 |  | 936,012 |  |

CURRENT ASSETS

Debtors | 5 | 166,776 |  | 195,972 |  |

Cash at bank | 7,651 |  | 13,836 |  |

174,427 |  | 209,808 |  |

CREDITORS

Amounts falling due within one year | 6 | (485,476 | ) | (452,136 | ) |

NET CURRENT LIABILITIES | (311,049 | ) | (242,328 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 624,963 |  | 693,684 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (415,208 | ) | (460,734 | ) |

PROVISIONS FOR LIABILITIES | - |  | (110 | ) |

NET ASSETS | 209,755 |  | 232,840 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 209,655 |  | 232,740 |  |

SHAREHOLDERS' FUNDS | 209,755 |  | 232,840 |  |

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

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

The director acknowledges his 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.

| Tier Securities Limited (Registered number: 07240829) |

Balance Sheet - continued

31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

P J Barlow - Director

| Tier Securities Limited (Registered number: 07240829) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Tier Securities 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. | 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.

| The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

| Turnover

| Turnover represents the net value, excluding value added tax, of rents received.

| 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 936,012 |  |

| NET BOOK VALUE

| At 31 March 2025 | 936,012 |  |

| At 31 March 2024 | 936,012 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 10,847 |  | 22,177 |  |

| Amounts owed by associates | 114,001 |  | 133,001 |  |

| Other debtors | 41,928 |  | 40,794 |  |

166,776 |  | 195,972 |  |

| Tier Securities Limited (Registered number: 07240829) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 21,200 |  | 21,200 |  |

| Trade creditors | 36,509 |  | 33,198 |  |

| Amounts owed to associates | 393,667 |  | 367,667 |  |

| Taxation and social security | 29,516 |  | 26,140 |  |

| Other creditors | 4,584 |  | 3,931 |  |

485,476 |  | 452,136 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 415,208 |  | 460,734 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 330,408 |  | 375,934 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 436,408 |  | 481,934 |  |

| Bank loans are secured by way of fixed and floating charges over freehold property owned by the company.

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £50,000 were paid to the director .