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REGISTERED NUMBER: 07801403 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Earz Ltd

Trading as

Honiton Hearing Centre

Earz Ltd (Registered number: 07801403)

Trading as Honiton Hearing Centre

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Earz Ltd

Trading as Honiton Hearing Centre

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | A J Bird

| Mrs A M Bird

| REGISTERED OFFICE: | 12 New Street

| Honiton

| Devon

| EX14 1EY

| REGISTERED NUMBER: | 07801403 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

Earz Ltd (Registered number: 07801403)

Trading as Honiton Hearing Centre

Statement of Financial Position

31 October 2025

| 31/10/25 | 31/10/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 44,131 |  | 42,223 |  |

44,131 |  | 42,223 |  |

CURRENT ASSETS

Stocks | 16,088 |  | 1,006 |  |

Debtors | 6 | 11,733 |  | 8,020 |  |

Cash at bank and in hand | 256,049 |  | 188,868 |  |

283,870 |  | 197,894 |  |

CREDITORS

Amounts falling due within one year | 7 | 276,461 |  | 190,765 |  |

NET CURRENT ASSETS | 7,409 |  | 7,129 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 51,540 |  | 49,352 |  |

PROVISIONS FOR LIABILITIES | 8,161 |  | 7,501 |  |

NET ASSETS | 43,379 |  | 41,851 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 43,279 |  | 41,751 |  |

SHAREHOLDERS' FUNDS | 43,379 |  | 41,851 |  |

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

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

Earz Ltd (Registered number: 07801403)

Trading as Honiton Hearing Centre

Statement of Financial Position - continued

31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

A J Bird - Director

Earz Ltd (Registered number: 07801403)

Trading as Honiton Hearing Centre

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Earz Ltd 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised evenly over its estimated useful life of 10 years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Website | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

Earz Ltd (Registered number: 07801403)

Trading as Honiton Hearing Centre

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 November 2024

| and 31 October 2025 | 40,800 |  |

| Amortisation

| At 1 November 2024

| and 31 October 2025 | 40,800 |  |

| Net book value

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Website |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 November 2024 | 53,555 |  | 13,000 |  | 11,708 |  | 78,263 |  |

| Additions | 8,916 |  | - |  | - |  | 8,916 |  |

| At 31 October 2025 | 62,471 |  | 13,000 |  | 11,708 |  | 87,179 |  |

| Depreciation

| At 1 November 2024 | 26,798 |  | 1,219 |  | 8,023 |  | 36,040 |  |

| Charge for year | 5,351 |  | 1,104 |  | 553 |  | 7,008 |  |

| At 31 October 2025 | 32,149 |  | 2,323 |  | 8,576 |  | 43,048 |  |

| Net book value

| At 31 October 2025 | 30,322 |  | 10,677 |  | 3,132 |  | 44,131 |  |

| At 31 October 2024 | 26,757 |  | 11,781 |  | 3,685 |  | 42,223 |  |

Earz Ltd (Registered number: 07801403)

Trading as Honiton Hearing Centre

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade debtors | 7,428 |  | 2,570 |  |

| Other debtors | 4,305 |  | 5,450 |  |

11,733 |  | 8,020 |  |

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

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade creditors | 61,490 |  | 35,566 |  |

| Amounts owed to group undertakings | 151,888 |  | 106,888 |  |

| Taxation and social security | 46,445 |  | 34,784 |  |

| Other creditors | 16,638 |  | 13,527 |  |

276,461 |  | 190,765 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31/10/25 |  | 31/10/24

£ | £ |

| Within one year | 14,000 |  | 14,000 |  |

| Between one and five years | 56,000 |  | 56,000 |  |

| In more than five years | 21,000 |  | 35,000 |  |

91,000 |  | 105,000 |  |

9. | RELATED PARTY DISCLOSURES

| A & A Bird Holdings Ltd

| Parent company

| A loan exists between the company and its parent company A & A Bird Holdings Ltd. At 31 October 2025, the company owed A & A Bird Holdings Ltd £151,888 (2024 - £106,888). The loan is interest free with no fixed repayment terms.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate parent undertaking is A & A Bird Holdings Ltd, a company registered in England and Wales. The company is controlled by A J Bird and Mrs A M Bird, directors of Earz Ltd. A & A Bird Holdings Ltd has taken the option under Section 399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.