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REGISTERED NUMBER: 11292283 (England and Wales)

| SOUND FINANCIAL MANAGEMENT HOLDINGS |

| LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| SOUND FINANCIAL MANAGEMENT HOLDINGS |

| LIMITED (REGISTERED NUMBER: 11292283) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| SOUND FINANCIAL MANAGEMENT HOLDINGS |

| LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | A Pollard

| P Meatyard

| S Murphy

| REGISTERED OFFICE: | Windsor Villas

| Lockyer Street

| Plymouth

| Devon

| PL1 2QD

| REGISTERED NUMBER: | 11292283 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chartered Accountants

| 7 Sandy Court

| Ashleigh Way

| Langage Business Park

| Plymouth

| Devon

| PL7 5JX

| SOUND FINANCIAL MANAGEMENT HOLDINGS |

| LIMITED (REGISTERED NUMBER: 11292283) |

ABRIDGED BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 53,851 |  | 336,404 |  |

CURRENT ASSETS

Debtors | 6 | 1,842,019 |  | 938,318 |  |

Cash at bank | 299,070 |  | 156,584 |  |

2,141,089 |  | 1,094,902 |  |

CREDITORS

Amounts falling due within one year | 20,243 |  | 129,960 |  |

NET CURRENT ASSETS | 2,120,846 |  | 964,942 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,174,697 |  | 1,301,346 |  |

CAPITAL AND RESERVES

Called up share capital | 1,151 |  | 1,151 |  |

Retained earnings | 2,173,546 |  | 1,300,195 |  |

2,174,697 |  | 1,301,346 |  |

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

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 14 August 2026 and were signed on its behalf by:

A Pollard - Director

| SOUND FINANCIAL MANAGEMENT HOLDINGS |

| LIMITED (REGISTERED NUMBER: 11292283) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Sound Financial Management Holdings 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 '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.

| Taxation

| Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

| Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

| Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

| Pension costs and other post-retirement benefits

| Short- term employee benefits and contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at fair value with changes in fair value recognised in other comprehensive income.

| Investments

| Investments in shares are measured at fair value with any changes to fair value going through profit or loss, provided that they are publicly traded, or fair value can be measured reliably. Where fair value cannot be measured reliably, then the investment is carried at cost less impairment.

| SOUND FINANCIAL MANAGEMENT HOLDINGS |

| LIMITED (REGISTERED NUMBER: 11292283) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST OR VALUATION

| At 1 January 2025 | 336,404 |  |

| Disposals | (281,367 | ) |

| Revaluations | (1,186 | ) |

| At 31 December 2025 | 53,851 |  |

| NET BOOK VALUE

| At 31 December 2025 | 53,851 |  |

| At 31 December 2024 | 336,404 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Totals

£ |

| Valuation in 2022 | (95,974 | ) |

| Valuation in 2023 | 7,280 |  |

| Valuation in 2024 | 53,547 |  |

| Valuation in 2025 | (282,553 | ) |

| Cost | 371,551 |  |

53,851 |  |

6. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 122,367 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| A Pollard

| Balance outstanding at start of year | 217,829 |  | 35,239 |  |

| Amounts advanced | - |  | 352,085 |  |

| Amounts repaid | (217,829 | ) | (169,495 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 217,829 |  |

| SOUND FINANCIAL MANAGEMENT HOLDINGS |

| LIMITED (REGISTERED NUMBER: 11292283) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| P Meatyard

| Balance outstanding at start of year | 144,815 |  | 125,496 |  |

| Amounts advanced | - |  | 151,598 |  |

| Amounts repaid | (144,815 | ) | (132,279 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 144,815 |  |

| S Murphy

| Balance outstanding at start of year | 27,993 |  | 27,859 |  |

| Amounts advanced | - |  | 125,763 |  |

| Amounts repaid | (27,993 | ) | (125,629 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 27,993 |  |

| Interest is charged on these loan amounts at a rate of 2.25% triggered when the loan amount outstanding becomes greater than £10,000.

| Overdrawn balances were repaid in the year.

8. | POST BALANCE SHEET EVENTS

| On 30 April 2026, after the reporting date, the entire issued share capital of the company's subsidiary was acquired by Titan Advisory Holdings Limited. As a result, from that date the company became a subsidiary undertaking of Titan Advisory Holdings Limited.

| Titan Advisory Holdings Limited is an indirect subsidiary of Theia Topco Limited, a company incorporated in England and Wales. Theia Topco Limited is therefore the company's ultimate parent undertaking and ultimate controlling party from 30 April 2026.

9. | ULTIMATE CONTROLLING PARTY

| The Company’s immediate parent undertaking and ultimate controlling party is Sound Holdings Limited.

| Copies of the financial statements for Sound Holdings Limited are available from Companies House and the registered office is Windsor Villas, Locker Street, Plymouth, PL1 2QD.