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REGISTERED NUMBER: 10524945 (England and Wales)

| THE COMMUNICATION SURGERY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

THE COMMUNICATION SURGERY LIMITED (BY SHARES) (REGISTERED NUMBER: 10524945)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Chartered Accountants' Report | 4 |

THE COMMUNICATION SURGERY LIMITED (BY SHARES)

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTOR: | A Kaveney

| REGISTERED OFFICE: | Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

| REGISTERED NUMBER: | 10524945 (England and Wales)

| ACCOUNTANTS: | Bessler Hendrie LLP

| Chartered Accountants

| Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

THE COMMUNICATION SURGERY LIMITED (BY SHARES) (REGISTERED NUMBER: 10524945)

BALANCE SHEET

31 December 2025

2025 | 2024 |

| £ | £

FIXED ASSETS | 3,603 |  | 3,603 |  |

CURRENT ASSETS | 162,065 |  | 130,677 |  |

CREDITORS

Amounts falling due within one year | (1,578 | ) | (1,578 | ) |

NET CURRENT ASSETS | 160,487 |  | 129,099 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 164,090 |  | 132,702 |  |

CAPITAL AND RESERVES | 164,090 |  | 132,702 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | AVERAGE NUMBER OF EMPLOYEES

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

2. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

| £ | £

| A Kaveney

| Balance outstanding at start of year | 98,575 |  | 70,047 |  |

| Amounts advanced | 45,698 |  | 38,528 |  |

| Amounts repaid | (26,500 | ) | (10,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 117,773 |  | 98,575 |  |

| Interest is charged at the appropriate HMRC rate. The loan is repayable on demand.

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

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

THE COMMUNICATION SURGERY LIMITED (BY SHARES) (REGISTERED NUMBER: 10524945)

BALANCE SHEET - continued

31 December 2025

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 director and authorised for issue on 13 March 2026 and were signed by:

A Kaveney - Director

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

THE COMMUNICATION SURGERY LIMITED (BY SHARES)

The following reproduces the text of the report prepared for the director 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 The Communication Surgery Limited for the year ended 31 December 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 director of The Communication Surgery Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Communication Surgery Limited and state those matters that we have agreed to state to the director of The Communication Surgery Limited 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 The Communication Surgery Limited and its director for our work or for this report.

It is your duty to ensure that The Communication Surgery 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 The Communication Surgery Limited. You consider that The Communication Surgery 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 The Communication Surgery 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.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

13 March 2026