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REGISTERED NUMBER: 02453111 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED |

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | Mr M Tiley

| REGISTERED OFFICE: | Second Floor

| Ridgeland House

| 15 Carfax

| Horsham

| West Sussex

| RH12 1ER

| REGISTERED NUMBER: | 02453111 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Horsham) Limited

| Ridgeland House

| 15 Carfax

| Horsham

| West Sussex

| RH12 1ER

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 126,252 |  | 165,944 |  |

Investments | 5 | 38,411 |  | 32,080 |  |

Investment property | 6 | 1,250,000 |  | 1,100,000 |  |

1,414,663 |  | 1,298,024 |  |

CURRENT ASSETS

Debtors | 7 | 253,169 |  | 197,674 |  |

Cash at bank and in hand | 768 |  | 550 |  |

253,937 |  | 198,224 |  |

CREDITORS

Amounts falling due within one year | 8 | (430,408 | ) | (395,782 | ) |

NET CURRENT LIABILITIES | (176,471 | ) | (197,558 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,238,192 |  | 1,100,466 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (375,230 | ) | (396,691 | ) |

PROVISIONS FOR LIABILITIES | (241,779 | ) | (170,407 | ) |

NET ASSETS | 621,183 |  | 533,368 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 10 | 621,083 |  | 533,268 |  |

621,183 |  | 533,368 |  |

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 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.

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

BALANCE SHEET - continued

30 SEPTEMBER 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 director and authorised for issue on 23 July 2026 and were signed by:

Mr M D Tiley - Director

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Tileywoodman Communication Design 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 as modified by the revaluation of certain assets.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Significant judgements and estimates

| In the application of the company’s accounting policies, the Director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Treatment of leases

| The director determines whether leases entered into by the company either as a lessor or a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

| Impairment of tangible and intangible fixed assets

| The director determines whether there are indicators of impairment of the company's tangible fixed assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

| Tangible fixed assets

| Tangible fixed assets, other than freehold property and investment properties, are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issued such as future market conditions, the remaining life of the asset and projected disposal values.

| Investment property

| The investment property is valued on an open market basis by reference to market evidence of transaction prices for similar properties.

| Estimating the fair value and value in use

| The director has made estimates of the fair value of financial instruments using suitable, available evidence. Where third party valuations are available, these have been incorporated by the Director in any estimates made, taking into account the valuer's qualifications and the reasonableness of any assumptions that have been used.

| Where there is an indication that fixed assets have been impaired, the Director has carried out an impairment review to determine the recoverable amount, which is the higher of fair value less cost to sell and value in use. The value in use calculation requires the Director to estimate the future cash flows expected to arise from the asset or the cash generating unit, and a suitable discount rate in order to calculate present value.

| Reconcilability of trade and other debtors

| A provision for bad and doubtful debts is established where it is estimated that trade or other debtors are not fully recoverable. When assessing recoverability the Director considers factors such as the ageing of the receivables, past experience of recoverability, and the credit profile of individual or groups of debtors.

| Calculation of provisions and contingencies

| Where the company becomes obligated to make a future payment as a result of past events, the Director makes an estimate of the provision required in the accounts. Where it is deemed likely that a future payment is required but no reliable estimate can be made of its value, the Director will assess whether it is more suitable to make a disclosure of these contingencies in the accounts rather than making a provision.

| Turnover

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

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

| Plant and machinery 15-25% reducing balance

| Motor vehicles 25% reducing balance

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| 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.

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities, including creditors and bank and other loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 371,243 |  | 257,291 |  | 628,534 |  |

| Additions | 2,850 |  | - |  | 2,850 |  |

| Disposals | - |  | (12,989 | ) | (12,989 | ) |

| At 30 September 2025 | 374,093 |  | 244,302 |  | 618,395 |  |

| DEPRECIATION

| At 1 October 2024 | 360,191 |  | 102,399 |  | 462,590 |  |

| Charge for year | 2,085 |  | 38,146 |  | 40,231 |  |

| Eliminated on disposal | - |  | (10,678 | ) | (10,678 | ) |

| At 30 September 2025 | 362,276 |  | 129,867 |  | 492,143 |  |

| NET BOOK VALUE

| At 30 September 2025 | 11,817 |  | 114,435 |  | 126,252 |  |

| At 30 September 2024 | 11,052 |  | 154,892 |  | 165,944 |  |

| The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts:

| Motor Vehicles £105,330 (2024: £147,020)

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 October 2024 | 32,080 |  |

| Additions | 6,331 |  |

| At 30 September 2025 | 38,411 |  |

| NET BOOK VALUE

| At 30 September 2025 | 38,411 |  |

| At 30 September 2024 | 32,080 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 1,100,000 |  |

| Revaluations | 150,000 |  |

| At 30 September 2025 | 1,250,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,250,000 |  |

| At 30 September 2024 | 1,100,000 |  |

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 1996 | 93,565 |  |

| Valuation in 2000 | 160,000 |  |

| Valuation in 2001 | 20,000 |  |

| Valuation in 2006 | 50,000 |  |

| Valuation in 2007 | 130,000 |  |

| Valuation in 2016 | 200,000 |  |

| Valuation in 2017 | 100,000 |  |

| Valuation in 2020 | 100,000 |  |

| Valuation in 2024 | 100,000 |  |

| Valuation in 2025 | 150,000 |  |

| Cost | 146,435 |  |

1,250,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 146,435 |  | 146,435 |  |

| The investment property was valued on an open market basis basis on 30 September 2025 by the director .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 12,601 |  | 19,283 |  |

| Other debtors | 24,910 |  | 6,619 |  |

| Directors' current accounts | 215,658 |  | 171,772 |  |

253,169 |  | 197,674 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,200 |  | 2,670 |  |

| Hire purchase contracts | 19,836 |  | 23,856 |  |

| Trade creditors | 2,791 |  | 15,357 |  |

| Amounts owed to associates | 368,915 |  | 329,363 |  |

| Tax | 14,868 |  | 16 |  |

| Social security and other taxes | 2,526 |  | 3,811 |  |

| VAT | 6,673 |  | 7,402 |  |

| Other creditors | 11,099 |  | 11,057 |  |

| Accruals and deferred income | 1,500 |  | 2,250 |  |

430,408 |  | 395,782 |  |

| TILEYWOODMAN COMMUNICATION DESIGN |

| LIMITED (REGISTERED NUMBER: 02453111) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 228,408 |  | 229,503 |  |

| Hire purchase contracts | 146,822 |  | 167,188 |  |

375,230 |  | 396,691 |  |

| The loans are secured by a first charge over the investment property.

10. | RESERVES

| The balance in the Profit and Loss Account as at 30th September 2025 of £621,083 [2024: £533,268] includes distributable reserves of minus £240,703 (2024: minus £249,889).

| The non-distributable element of £861,786 (2024: £783,157) consists of £1,103,565 (2024: £953,565) difference between valuation and historic cost of the company's investment property (prior to the application of FRS102 1A treated as a Revaluation Reserve), less £241,779 (2024: £170,406) deferred tax provided on the revalued investment property as required by FRS102 1A.

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr M Tiley

| Balance outstanding at start of year | 171,771 |  | 161,463 |  |

| Amounts advanced | 43,886 |  | 45,008 |  |

| Amounts repaid | - |  | (34,700 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 215,657 |  | 171,771 |  |

12. | RELATED PARTY DISCLOSURES

| Turnover consists of management charges to Tileywoodman Creative Limited, a company in which M Tiley is a director and the ultimate controller, amounting to £120,061 (2024: £157,021).

| Creditors include £368,914.59 (2024: £329,363) due from the company to Tileywoodman Creative Limited. This amount is repayable upon demand.

| The ultimate controlling party is Mr M Tiley.