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Registered Number: 06936396
England and Wales
TIER COMMS LTD
Abridged Accounts
Period of accounts Start date: 01 July 2025 End date: 30 June 2026

Tier Comms Ltd Contents Page For the year ended 30 June 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Tier Comms Ltd Accountants' Report For the year ended 30 June 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ray Dyer Chartered Accountants 30 June 2026 .................................................... Ray Dyer Chartered Accountants Inglenook Main Road Nutbourne PO18 8RR 21 August 2026 1

Tier Comms Ltd Statement of Financial Position As at 30 June 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,678 |  | 3,001
|  | 2,678 |  | 3,001
Current assets |  |  |
Debtors: amounts falling due within one year |  | 5,747 |  | 4,800
Cash at bank and in hand |  | 54 |  | 0
|  | 5,801 |  | 4,800
Creditors: amount falling due within one year |  | (3,213) |  | (3,582)
Net current assets |  | 2,588 |  | 1,218
Total assets less current liabilities |  | 5,266 |  | 4,219
Creditors: amount falling due after more than one year |  | 0 |  | (1,153)
Net assets |  | 5,266 |  | 3,066
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 5,166 |  | 2,966
Shareholders' funds |  | 5,266 |  | 3,066
For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 21 August 2026 and were signed by:
------------------------------- Michael Tier Director
2

Tier Comms Ltd Notes to the Abridged Financial Statements For the year ended 30 June 2026
General Information Tier Comms Ltd is a private company, limited by shares, registered in England and Wales, registration number 06936396, registration address 75 Victoria Road, Emsworth, Hants, PO10 7NJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Plant and Equipment 15% Reducing Balance Motor Vehicles 20% Reducing Balance Office Equipment 15% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 July 2025 | 5,112 |  | 5,784 |  | 10,896
Additions | 150 |  | - |  | 150
Disposals | - |  | - |  | -
At 30 June 2026 | 5,262 |  | 5,784 |  | 11,046
Depreciation
At 01 July 2025 | 3,905 |  | 3,990 |  | 7,895
Charge for year | 204 |  | 269 |  | 473
On disposals | - |  | - |  | -
At 30 June 2026 | 4,109 |  | 4,259 |  | 8,368
Net book values
Closing balance as at 30 June 2026 | 1,153 |  | 1,525 |  | 2,678
Opening balance as at 01 July 2025 | 1,207 |  | 1,794 |  | 3,001
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3