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Top Banana Training Limited

Financial Statements for the Year Ended 31 August 2025

Top Banana Training Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | P A Cooksley

| SECRETARY: | F J N Cooksley

| REGISTERED OFFICE: | The Comedy

| 6 Ffordd Ffagan

| St Mellons

| Cardiff

| CF3 2AB

| REGISTERED NUMBER: | 03960657 (England and Wales)

| ACCOUNTANTS: | BPU Limited

| Chartered Accountants

| Radnor House

| Greenwood Close

| Cardiff Gate Business Park

| Cardiff

| CF23 8AA

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Top Banana Training Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Top Banana Training Limited for the year ended 31 August 2025 which comprise the Profit and Loss, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Top Banana Training Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Top Banana Training Limited and state those matters that we have agreed to state to the director of Top Banana Training Limited in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Top Banana Training Limited and its director for our work or for this report.

It is your duty to ensure that Top Banana Training Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Top Banana Training Limited. You consider that Top Banana Training 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 financial statements of Top Banana Training 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 financial statements.

BPU Limited

Chartered Accountants

23 April 2026

Top Banana Training Limited (Registered number: 03960657)

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 869 |  | 1,756 |  |

CURRENT ASSETS

Debtors | 4 | 5,551 |  | 2,411 |  |

Cash at bank | 83,363 |  | 52,746 |  |

88,914 |  | 55,157 |  |

CREDITORS

Amounts falling due within one year | 5 | 67,924 |  | 55,952 |  |

NET CURRENT ASSETS/(LIABILITIES) | 20,990 |  | (795 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,859 |  | 961 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 21,856 |  | 958 |  |

SHAREHOLDERS' FUNDS | 21,859 |  | 961 |  |

Top Banana Training Limited (Registered number: 03960657)

Balance Sheet - continued

31 August 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

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 has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2026 and were signed by:

P A Cooksley - Director

Top Banana Training Limited (Registered number: 03960657)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | 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 represents amounts receivable relating for services provided in the year from presenting training and motivational seminars, excluding value added tax.

| Depreciation

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

| Office equipment | - | 25% straight line

| Taxation

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

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Top Banana Training Limited (Registered number: 03960657)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

3. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 13,621 |  |

| DEPRECIATION

| At 1 September 2024 | 11,865 |  |

| Charge for year | 887 |  |

| At 31 August 2025 | 12,752 |  |

| NET BOOK VALUE

| At 31 August 2025 | 869 |  |

| At 31 August 2024 | 1,756 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 5,496 |  | - |  |

| Other debtors & prepayments | 55 |  | 2,411 |  |

5,551 |  | 2,411 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 331 |  | - |  |

| Taxes & social security costs | 28,359 |  | 19,387 |  |

| Other creditors & accruals | 39,234 |  | 36,565 |  |

67,924 |  | 55,952 |  |

Top Banana Training Limited (Registered number: 03960657)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| P A Cooksley

| Balance outstanding at start of year | 2,356 |  | - |  |

| Amounts advanced | - |  | 2,356 |  |

| Amounts repaid | (2,356 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 2,356 |  |