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REGISTERED NUMBER: 03835629 (England and Wales)

| FINE TOP LTD |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2024 |

| FINE TOP LTD (REGISTERED NUMBER: 03835629) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| FINE TOP LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2024

| DIRECTOR: | Mr B Goldstein

| SECRETARY: | Mrs D R Farkas

| REGISTERED OFFICE: | First Floor

| 94 Stamford Hill

| London

| N16 6XS

| REGISTERED NUMBER: | 03835629 (England and Wales)

| ACCOUNTANTS: | Sugarwhite Meyer Accountants Ltd

| First Floor

| 94 Stamford Hill

| London

| N16 6XS

| FINE TOP LTD (REGISTERED NUMBER: 03835629) |

BALANCE SHEET

30 SEPTEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 5 | 510,876 |  | 510,876 |  |

CURRENT ASSETS

Debtors | 6 | 23,657 |  | 23,657 |  |

CREDITORS

Amounts falling due within one year | 7 | 47,356 |  | 49,647 |  |

NET CURRENT LIABILITIES | (23,699 | ) | (25,990 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 487,177 |  | 484,886 |  |

PROVISIONS FOR LIABILITIES | 8 | 50,605 |  | 50,605 |  |

NET ASSETS | 436,572 |  | 434,281 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Fair value reserve | 9 | 269,395 |  | 269,395 |  |

Retained earnings | 166,177 |  | 163,886 |  |

SHAREHOLDERS' FUNDS | 436,572 |  | 434,281 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| FINE TOP LTD (REGISTERED NUMBER: 03835629) |

BALANCE SHEET - continued

30 SEPTEMBER 2024

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 March 2026 and were signed by:

Mr B Goldstein - Director

| FINE TOP LTD (REGISTERED NUMBER: 03835629) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. | STATUTORY INFORMATION

| Fine Top Ltd 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. | 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 on the historical cost basis, as modified to include investment properties measured at fair value through profit or loss.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumptions are reviewed on an ongoing basis.

| Turnover

| Turnover is recognised at the fair value of the consideration receivable in respect of services provided in the normal course of business. The turnover of the company is represented by rents and charges receivable in respect of the company's investment portfolio. Rental income is accounted for on an accruals basis.

| Investment property

| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

| Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| FINE TOP LTD (REGISTERED NUMBER: 03835629) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2023

| and 30 September 2024 | 510,876 |  |

| NET BOOK VALUE

| At 30 September 2024 | 510,876 |  |

| At 30 September 2023 | 510,876 |  |

| The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the company's director who has the experience and expertise required to undertake such an exercise. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties in the same location.

| The historical cost of investment properties at 30 September 2024 is £190,876.

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

2024 | 2023 |

£ | £ |

| Other debtors | 23,657 |  | 23,657 |  |

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

2024 | 2023 |

£ | £ |

| Taxation and social security | 538 |  | 2,123 |  |

| Other creditors | 46,818 |  | 47,524 |  |

47,356 |  | 49,647 |  |

8. | PROVISIONS FOR LIABILITIES

2024 | 2023 |

£ | £ |

| Deferred tax | 50,605 |  | 50,605 |  |

| FINE TOP LTD (REGISTERED NUMBER: 03835629) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 October 2023 | 50,605 |  |

| Balance at 30 September 2024 | 50,605 |  |

| Deferred tax arises from the revaluation of investment properties.

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 October 2023

| and 30 September 2024 | 269,395 |  |

10. | RELATED PARTY DISCLOSURES

| Other debtors include amounts aggregating £4,500 (2023: £4,500) due from a related company under common control.