Registration number: 15504807

TopCashback Sustainability Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 5

TopCashback Sustainability Limited

Company Information

Directors

Mr O M Ragg Mr M E Tomkins

Registered office

Temeraire House Nelson Court Staffordshire Technology Park Stafford Staffordshire ST18 0WQ

Auditors

Howsons (Audit & Assurance) Limited Chartered Accountants and Statutory Auditors Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

TopCashback Sustainability Limited

(Registration number: 15504807)
Balance Sheet as at 31 December 2024

	Note	2024 £
Fixed assets
Investments	4	10
Current assets
Debtors	5	9,335,527
Cash at bank and in hand		26,963
		9,362,490
Creditors: Amounts falling due within one year	6	(9,362,400)
Net current assets		90
Net assets		100
Capital and reserves
Called up share capital		100
Shareholders' funds		100

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

......................................... Mr O M Ragg Director

TopCashback Sustainability Limited

Notes to the Financial Statements for the Period from 19 February 2024 to 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Temeraire House
Nelson Court
Staffordshire Technology Park
Stafford
Staffordshire
ST18 0WQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Audit report

The Independent Auditors' Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 29 September 2025 was James Parr FCCA, who signed for and on behalf of Howsons (Audit & Assurance) Limited.

TopCashback Sustainability Limited

Notes to the Financial Statements for the Period from 19 February 2024 to 31 December 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Investments in joint ventures are accounted for using the equity method in accordance with Section 15 of FRS102. Under the equity method, the investment is initially recognised at cost and subsequently adjusted to reflect the company's share of the joint ventures post-acquisition profits or losses. Distributions received from the joint venture reduce the carrying amount of the investment.

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, 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 receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

TopCashback Sustainability Limited

Notes to the Financial Statements for the Period from 19 February 2024 to 31 December 2024

4	Investments

	2024 £
Investment in joint venture	10