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REGISTERED NUMBER: 09619037 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| TOPLINE GROUP LIMITED |

TOPLINE GROUP LIMITED (REGISTERED NUMBER: 09619037)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TOPLINE GROUP LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr AJ Hunt

| Mrs K M Hunt

| Mr A Bolton

| REGISTERED OFFICE: | A8 Ropemaker Park

| Hailsham

| East Sussex

| BN27 3GU

| REGISTERED NUMBER: | 09619037 (England and Wales)

| ACCOUNTANTS: | Watson Associates

| 30 - 34 North Street

| Hailsham

| East Sussex

| BN27 1DW

TOPLINE GROUP LIMITED (REGISTERED NUMBER: 09619037)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 223,421 |  | 223,421 |  |

CURRENT ASSETS

Debtors | 5 | 350,001 |  | 350,001 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 573,422 |  | 573,422 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 279,277 |  | 279,277 |  |

Retained earnings | 7 | 294,145 |  | 294,145 |  |

SHAREHOLDERS' FUNDS | 573,422 |  | 573,422 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

Mr AJ Hunt - Director

TOPLINE GROUP LIMITED (REGISTERED NUMBER: 09619037)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Topline Group 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.

| Significant judgements and estimates

| No significant judgements have had to be made by management in preparing these financial statements.

| There were no key assumptions made concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Investments in subsidiaries

| Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of

| financial assets and liabilities like trade and other accounts receivable and payable, loans from banks

| and other third parties, and loans to related parties.

| Debt instruments that are payable or receivable within one year, are measured, initially and

| subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or

| received; other debt instruments are initially measured at present value of the future payments and

| subsequently at amortised cost using the effective interest method.

| Financial assets that are 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 profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet only 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.

TOPLINE GROUP LIMITED (REGISTERED NUMBER: 09619037)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 223,421 |  |

| NET BOOK VALUE

| At 30 September 2025 | 223,421 |  |

| At 30 September 2024 | 223,421 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 350,000 |  | 350,000 |  |

| Other debtors | 1 |  | 1 |  |

350,001 |  | 350,001 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 279,277 | Ordinary | £1 | 279,277 |  | 279,277 |  |

TOPLINE GROUP LIMITED (REGISTERED NUMBER: 09619037)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | RESERVES

| Retained

| earnings

£ |

| At 1 October 2024 | 294,145 |  |

| Profit for the year | - |

| At 30 September 2025 | 294,145 |  |

8. | RELATED PARTY DISCLOSURES

| At the year end £350,000 (2024: £350,000) was owed by Topline Electronics Limited, a subsidiary of Topline Group Limited.