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REGISTERED NUMBER: 15748114 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 29 MAY 2024 TO 31 MAY 2025

FOR

PERION LTD

PERION LTD (BY SHARES) (REGISTERED NUMBER: 15748114)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 29 MAY 2024 TO 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Chartered Accountants' Report | 3 |

PERION LTD (BY SHARES)

COMPANY INFORMATION

FOR THE PERIOD 29 MAY 2024 TO 31 MAY 2025

| DIRECTORS: | Dr M N Stanton-Humphreys

| P A Stanton-Humphreys

| REGISTERED OFFICE: | 33 Offas Green

| Norton

| Presteigne

| Powys

| LD8 2NX

| REGISTERED NUMBER: | 15748114 (England and Wales)

| ACCOUNTANTS: | D.R.E. & Co. Limited

| Chartered Accountants

| Number 5

| The Business Quarter

| Eco Park Road

| Ludlow

| Shropshire

| SY8 1FD

PERION LTD (BY SHARES) (REGISTERED NUMBER: 15748114)

BALANCE SHEET

31 MAY 2025

£ | £ |

| FIXED ASSETS | 22,190 |  |

| CURRENT ASSETS | 45,101 |  |  |

| CREDITORS

| Amounts falling due within one year | (28,484 | ) |

| NET CURRENT ASSETS | 16,617 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 38,807 |  |

| CAPITAL AND RESERVES | 38,807 |  |

NOTE TO THE FINANCIAL STATEMENTS

1. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the period was 2 .

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

Dr M N Stanton-Humphreys - Director

P A Stanton-Humphreys - Director

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PERION LTD (BY SHARES)

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 is 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 Perion Ltd for the period ended 31 May 2025 which comprise the Income Statement, Balance Sheet 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 Perion Ltd, 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 Perion Ltd and state those matters that we have agreed to state to the Board of Directors of Perion Ltd, 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 Perion Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Perion Ltd 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 Perion Ltd. You consider that Perion Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Perion Ltd. 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.

D.R.E. & Co. Limited

Chartered Accountants

Number 5

The Business Quarter

Eco Park Road

Ludlow

Shropshire

SY8 1FD

31 October 2025