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Registered Number: 14570797
TOP CHOICE LONDON LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Top Choice London Limited Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Top Choice London Limited Accountants' Report For the year ended 30 September 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Top Choice London Limited for the year ended 30 September 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Top Choice London Limited for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Top Choice London Limited , as a body, in accordance with the terms of our engagement letter dated 20 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Top Choice London Limited and state those matters that we have agreed to state to the Board of Directors of Top Choice London Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Top Choice London Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Top Choice London Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Top Choice London Limited. You consider that Top Choice London Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Top Choice London Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 20 January 2026 1

Top Choice London Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 100,000 |  | 100,000
Tangible fixed assets | 4 | 64,142 |  | 68,856
|  | 164,142 |  | 168,856
Current assets |  |  |
Debtors |  | 2,543 |  | 1,667
Cash at bank and in hand |  | 42,222 |  | 50,427
|  | 44,765 |  | 52,094
Creditors: amount falling due within one year |  | (10,449) |  | (21,169)
Net current assets |  | 34,316 |  | 30,925
Total assets less current liabilities |  | 198,458 |  | 199,781
Creditors: amount falling due after more than one year |  | (14,572) |  | (19,716)
Net assets |  | 183,886 |  | 180,065
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Share premium account |  | 151,430 |  | 151,430
Profit and loss account |  | 32,356 |  | 28,535
Shareholders' funds |  | 183,886 |  | 180,065
For the year ended 30 September 2025 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. 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 20 January 2026 and were signed by:
------------------------------- Arulchelvan Thiruchelvam Director
2

Top Choice London Limited Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Top Choice London Limited is a private company, limited by shares, registered in , registration number 14570797, registration address 23 Boundary Road, LONDON ENGLAND, Wallington, Surrey, SM6 0ES. 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. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. 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:
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
2. | Average number of employees Average number of employees is 05 Average number of employees during the year was 4 (2024 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2024 | 100,000 |  | 100,000
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 100,000 |  | 100,000
Net book values
At 30 September 2025 | 100,000 |  | 100,000
At 30 September 2024 | 100,000 |  | 100,000
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 October 2024 | 50,000 |  | 27,950 |  | 878 |  | 1,200 |  | 80,028
Additions | - |  | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | - |  | -
At 30 September 2025 | 50,000 |  | 27,950 |  | 878 |  | 1,200 |  | 80,028
Depreciation
At 01 October 2024 | - |  | 10,372 |  | 338 |  | 462 |  | 11,172
Charge for year | - |  | 4,395 |  | 135 |  | 184 |  | 4,714
On disposals | - |  | - |  | - |  | - |  | -
At 30 September 2025 | - |  | 14,767 |  | 473 |  | 646 |  | 15,886
Net book values
Closing balance as at 30 September 2025 | 50,000 |  | 13,183 |  | 405 |  | 554 |  | 64,142
Opening balance as at 01 October 2024 | 50,000 |  | 17,578 |  | 540 |  | 738 |  | 68,856
5. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3