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REGISTERED NUMBER: 12006468 (England and Wales)

| REPORT OF THE DIRECTORS AND |

| UNAUDITED |

| CONSOLIDATED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| SPIER GROUP LIMITED |

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Consolidated Income Statement | 3 |

| Consolidated Balance Sheet | 4 |

| Company Balance Sheet | 6 |

| Notes to the Consolidated Financial Statements | 7 |

| SPIER GROUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | J R J Wilks

| C J Creissen

| M A Rothwell-Brooks

| REGISTERED OFFICE: | 207 Knutsford Road

| Grappenhall

| Warrington

| Cheshire

| WA4 2QL

| REGISTERED NUMBER: | 12006468 (England and Wales)

| ACCOUNTANTS: | Walker Begley Limited

| Chartered Accountants

| 207 Knutsford Road

| Grappenhall

| Warrington

| Cheshire

| WA4 2QL

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 OCTOBER 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 October 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

J R J Wilks

C J Creissen

M A Rothwell-Brooks

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J R J Wilks - Director

7 August 2026

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

CONSOLIDATED

INCOME STATEMENT

FOR THE YEAR ENDED 31 OCTOBER 2025

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

| Notes | £ | £ |

TURNOVER | 3,582,393 |  | 4,497,156 |  |

Cost of sales | 2,813,603 |  | 2,928,313 |  |

GROSS PROFIT | 768,790 |  | 1,568,843 |  |

Administrative expenses | 662,569 |  | 665,728 |  |

OPERATING PROFIT | 4 | 106,221 |  | 903,115 |  |

Interest payable and similar expenses | (1,278 | ) | 1,235 |  |

PROFIT BEFORE TAXATION | 107,499 |  | 901,880 |  |

Tax on profit | 5 | 29,065 |  | 216,772 |  |

PROFIT FOR THE FINANCIAL YEAR | 78,434 |  | 685,108 |  |

Profit attributable to:

Owners of the parent | 78,434 |  | 685,108 |  |

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

CONSOLIDATED BALANCE SHEET

31 OCTOBER 2025

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

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | 9,151 |  | 1,004 |  |

Investments | 8 | - |  | - |  |

9,151 |  | 1,004 |  |

CURRENT ASSETS

Debtors | 9 | 567,866 |  | 2,219,432 |  |

Cash at bank | 472,443 |  | 995,816 |  |

1,040,309 |  | 3,215,248 |  |

CREDITORS

Amounts falling due within one year | 10 | 784,037 |  | 2,405,225 |  |

NET CURRENT ASSETS | 256,272 |  | 810,023 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 265,423 |  | 811,027 |  |

CREDITORS

Amounts falling due after more than one year | 11 | (1,597 | ) | - |  |

PROVISIONS FOR LIABILITIES | (2,288 | ) | (249 | ) |

NET ASSETS | 261,538 |  | 810,778 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | - |  |

Share premium | 7,893 |  | 7,893 |  |

Retained earnings | 253,545 |  | 802,885 |  |

SHAREHOLDERS' FUNDS | 261,538 |  | 810,778 |  |

The company and the group are 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 and the group 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 group 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 and the group as at the end of each financial year and of the group's 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 and the group.

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

CONSOLIDATED BALANCE SHEET - continued

31 OCTOBER 2025

The financial statements have been prepared 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 7 August 2026 and were signed on its behalf by:

J R J Wilks - Director

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

COMPANY BALANCE SHEET

31 OCTOBER 2025

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

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | - |  | - |  |

Investments | 8 | 7,994 |  | 7,994 |  |

7,994 |  | 7,994 |  |

CREDITORS

Amounts falling due within one year | 10 | 1 |  | 1 |  |

NET CURRENT LIABILITIES | (1 | ) | (1 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,993 |  | 7,993 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Share premium | 7,893 |  | 7,893 |  |

SHAREHOLDERS' FUNDS | 7,993 |  | 7,993 |  |

Company's profit for the financial year | 630,000 |  | 680,000 |  |

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.

The financial statements have been prepared 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 7 August 2026 and were signed on its behalf by:

J R J Wilks - Director | C J Creissen - Director

M A Rothwell-Brooks - Director

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Spier 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 General 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| Turnover

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

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group'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 21 (2024 - 24 ) .

| The average number of employees by undertakings that were proportionately consolidated during the year was 21 (2024 - 24 ) .

4. | OPERATING PROFIT

| The operating profit is stated after charging:

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

£ | £ |

| Depreciation - owned assets | 4,623 |  | 814 |  |

5. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

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

£ | £ |

| Current tax:

| UK corporation tax | 27,586 |  | 216,929 |  |

| Deferred tax | 1,479 |  | (157 | ) |

| Tax on profit | 29,065 |  | 216,772 |  |

6. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

7. | TANGIBLE FIXED ASSETS

| Group

| Computer

| equipment

£ |

| COST

| At 1 November 2024 | 36,052 |  |

| Additions | 10,532 |  |

| At 31 October 2025 | 46,584 |  |

| DEPRECIATION

| At 1 November 2024 | 32,810 |  |

| Charge for year | 4,623 |  |

| At 31 October 2025 | 37,433 |  |

| NET BOOK VALUE

| At 31 October 2025 | 9,151 |  |

| At 31 October 2024 | 3,242 |  |

8. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 7,994 |  |

| NET BOOK VALUE

| At 31 October 2025 | 7,994 |  |

| At 31 October 2024 | 7,994 |  |

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

| Group |

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

£ | £ |

| Trade debtors | 473,805 |  | 548,860 |  |

| Amounts owed by group undertakings | - |  | 1,585,473 |  |

| Amounts owed by participating interests | 38,732 |  | 38,732 |  |

| Other debtors | 6,993 |  | 6,993 |  |

| Directors' current accounts | 13,548 |  | - |  |

| Prepayments and accrued income | 29,818 |  | 29,116 |  |

| Prepayments | 4,850 |  | 10,138 |  |

| Rent deposit | 120 |  | 120 |  |

567,866 |  | 2,219,432 |  |

| SPIER GROUP LIMITED (REGISTERED NUMBER: 12006468) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

| Group |  | Company |

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

£ | £ | £ | £ |

| Bank loans and overdrafts | 2,400 |  | - |  | - |  | - |  |

| Trade creditors | 305,711 |  | 76,947 |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | 369,324 |  | 1 |  | 1 |  |

| Amounts owed to participating interests | - |  | 847,000 |  | - |  | - |  |

| Tax | 27,586 |  | 195,170 |  | - |  | - |  |

| Social security and other taxes | 89,096 |  | 185,254 |  | - |  | - |  |

| Net wages | 54,968 |  | 142,158 |  | - |  | - |  |

| Pensions payable | 18,693 |  | 35,705 |  | - |  | - |  |

| VAT | 152,662 |  | 317,404 |  | - |  | - |  |

| Other creditors | 1,566 |  | 1,441 |  | - |  | - |  |

| Directors' current accounts | 463 |  | 463 |  | - |  | - |  |

| Accrued expenses | 130,892 |  | 234,359 |  | - |  | - |  |

784,037 |  | 2,405,225 |  | 1 |  | 1 |  |

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

| Group |

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

£ | £ |

| Bank loans - 1-2 years | 1,597 |  | - |  |

12. | SUBSIDIARIES

| The company had three wholly owned subsidiary companies for the whole of the year as follows:

| Spier Consulting Limited

| Theimpact.Team Limited

| Glock Enterprises Ltd.

| The company year end for Spier Consulting Limited, Theimpact.Team Limited and Glock Enterprises Ltd 31 October 2025.

| The registered office for all companies is:

| 207 Knutsford Road

| Grappenhall

| Warrington

| WA4 2QL