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REGISTERED NUMBER: 03662973 (England and Wales)

TOP SERVICE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TOP SERVICE LIMITED

COMPANY INFORMATION

For The Year Ended 30 SEPTEMBER 2025

| DIRECTORS: | Ms L M Cardus

| K Halligan

| M Ricketts

| E Reilly

| P J King

| REGISTERED OFFICE: | Unit 2-3

| Regents Court

| Farmoor Lane

| Redditch

| Worcestershire

| B98 0SD

| REGISTERED NUMBER: | 03662973 (England and Wales)

| ACCOUNTANTS: | Charles Lovell & Co Limited

| Chartered Certified Accountants

| and Statutory Auditors

| 8 Church Green East

| Redditch

| Worcestershire

| B98 8BP

TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 46,790 |  | 57,419 |  |

46,790 |  | 57,419 |  |

CURRENT ASSETS

Debtors | 6 | 665,497 |  | 641,430 |  |

Cash at bank | 269,433 |  | 567,661 |  |

934,930 |  | 1,209,091 |  |

CREDITORS

Amounts falling due within one year | 7 | 572,308 |  | 635,102 |  |

NET CURRENT ASSETS | 362,622 |  | 573,989 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 409,412 |  | 631,408 |  |

PROVISIONS FOR LIABILITIES | 11,698 |  | 14,355 |  |

NET ASSETS | 397,714 |  | 617,053 |  |

CAPITAL AND RESERVES

Called up share capital | 1,316 |  | 1,316 |  |

Retained earnings | 396,398 |  | 615,737 |  |

397,714 |  | 617,053 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 16 February 2026 and were signed on its behalf by:

Ms L M Cardus - Director

TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Top Service 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.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill acquired is amortised in equal instalments over its estimated economic life.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixture, fittings & equipment |  | - |  | 25% on cost |  |

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 14,000 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 14,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 27,793 |  | 281,815 |  | 309,608 |  |

| Additions | - |  | 14,922 |  | 14,922 |  |

| At 30 September 2025 | 27,793 |  | 296,737 |  | 324,530 |  |

| DEPRECIATION

| At 1 October 2024 | 27,793 |  | 224,396 |  | 252,189 |  |

| Charge for year | - |  | 25,551 |  | 25,551 |  |

| At 30 September 2025 | 27,793 |  | 249,947 |  | 277,740 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 46,790 |  | 46,790 |  |

| At 30 September 2024 | - |  | 57,419 |  | 57,419 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 513,467 |  | 529,700 |  |

| Other debtors | 152,030 |  | 111,730 |  |

665,497 |  | 641,430 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 165,237 |  | 148,670 |  |

| Taxation and social security | 95,801 |  | 128,942 |  |

| Other creditors | 311,270 |  | 357,490 |  |

572,308 |  | 635,102 |  |

TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 SEPTEMBER 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 8,446 |  | 10,136 |  |

| Between one and five years | 8,446 |  | 20,172 |  |

16,892 |  | 30,308 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| E Reilly

| Balance outstanding at start of year | 37,792 |  | 25,000 |  |

| Amounts advanced | 1,890 |  | 12,792 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 39,682 |  | 37,792 |  |

| M Ricketts

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 24,660 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 24,660 |  | - |  |

| Advances to directors are charged interest at a rate of 2.25% per annum to 5 April 2025 and 3.75% per annum from 6 April 2025.

10. | RELATED PARTY DISCLOSURES

| During the year, the company paid dividends to associated companies totalling £425,000 (2024 £175,000).

| During the year the company paid rent of £42,016 (2024 £43,416) to Top Service (Holdings) Limited, the parent company.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Top Service (Holdings) Limited.

| The ultimate parent company is Top Service Trading Group (Holdings) Limited.

| The ultimate controlling party is L M Cardus.