REGISTERED NUMBER: 07240512 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

EZE TALK RESIDENTIAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N M Barnett

C N Barnett

D J Watson

REGISTERED OFFICE:

Unit 8 Piries Place

Horsham

West Sussex

RH12 1EH

REGISTERED NUMBER:

07240512 (England and Wales)

AUDITORS:

Feist Hedgethorne Limited

Statutory Auditors

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

2,314

2,487

CURRENT ASSETS

Debtors

5

432,948

446,045

Cash at bank

290,499

38,852

723,447

484,897

CREDITORS

Amounts falling due within one year

6

(54,773

)

(231,500

)

NET CURRENT ASSETS

668,674

253,397

TOTAL ASSETS LESS CURRENT LIABILITIES

670,988

255,884

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

670,888

255,784

SHAREHOLDERS' FUNDS

670,988

255,884

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 Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

N M Barnett - Director

1.	STATUTORY INFORMATION

Eze Talk Residential 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 presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest pound.

The principle place of business is Unit 8, Piries Place, Horsham, West Sussex, RH12 1EH.

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

Preparation of the financial statements requires management to make significant judgements and estimates and these 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The items in the financial statements where these judgements and estimates have been made include the useful economic life of intangible and tangible fixed assets, the amortisation and depreciation of these assets, provisions and the recoverability of debtors, and tax provisions.

Key sources of estimation uncertainty:

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are depreciated over the approved depreciation rates. The carrying amount of tangible fixed assets is £2,314 (2025: £2,487) as noted in note 6.

The current tax provision of £Nil (2025: £51,132) as shown in note 6, relates to management's assessment of the amount of tax payable to HMRC, where the liabilities remain to be agreed with HMRC. Due to the uncertainty with such taxation items, there is a possibility that the final outcome may differ on conclusion of open tax matters at a future date.

Turnover

Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised as follows:

Revenue is recognised on a monthly basis for all calls and minutes, with advanced rentals for line and broadband deferred and recognised in the Profit and Loss in the month in which the service is provided. Any long term contracts are recognised over the term of the contract.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its useful life or, if held under a finance lease, over the lease term, whichever is the shorter. The effect of not providing for depreciation on short leasehold and improvements to property is not material to the financial statements.

Computer equipment

- Straight line over 18 months

Financial instruments

Financial assets, 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 entity after deducting all of its financial liabilities.

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.

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 2 ).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2025

3,204

Additions

3,498

At 28 February 2026

6,702

DEPRECIATION

At 1 March 2025

717

Charge for year

3,671

At 28 February 2026

4,388

NET BOOK VALUE

At 28 February 2026

2,314

At 28 February 2025

2,487

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,243

6,840

Amounts owed by group undertakings

416,800

434,031

Other debtors

7,905

5,174

432,948

446,045

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

13

-

Amounts owed to group undertakings

-

4,927

Taxation and social security

32,842

210,125

Other creditors

21,918

16,448

54,773

231,500

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Christopher Morey (Senior Statutory Auditor)

for and on behalf of Feist Hedgethorne Limited

9.	RELATED PARTY DISCLOSURES

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.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is TalkTalk Holdings Limited.

Eze Talk Residential Limited is a subsidiary of Telecom Acquisitions Limited. The smallest and largest group into which the results of the company are consolidated is that headed by TalkTalk Telecom Group Limited.

Copies of its consolidated financial statements can be obtained from the company's board of directors at TalkTalk Telecom Group Limited, Soapworks, Ordsall Lane, United Kingdom M5 3TT.

11.	EQUITY RESERVE

Share capital - This represents the nominal value of shares that have been issued.

Retained earnings - Includes all current and prior period retained profits and losses.