REGISTERED NUMBER: 03845031 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Topmode Investments Limited

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

5,273,024

5,273,024

CURRENT ASSETS

Debtors

5

66,576

99,923

Investments

6

-

163,161

Cash at bank

79,014

60,551

145,590

323,635

CREDITORS

Amounts falling due within one year

7

2,651,663

2,850,483

NET CURRENT LIABILITIES

(2,506,073

)

(2,526,848

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,766,951

2,746,176

CREDITORS

Amounts falling due after more than one year

8

(1,951,214

)

(1,951,214

)

PROVISIONS FOR LIABILITIES

(17,000

)

(17,000

)

NET ASSETS

798,737

777,962

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

798,637

777,862

SHAREHOLDERS' FUNDS

798,737

777,962

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 9 June 2026 and were signed on its behalf by:

Mr Vedaant Sanjiv Patel - Director

1.	STATUTORY INFORMATION

Topmode Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03845031

Registered office:

41 The Broadway, Joel Street

Northwood

Middlesex

HA6 1NZ

The presentation currency of the financial statements is the Pound Sterling (£).

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

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is carried at fair value determined annually by directors and derived from the current

market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to

market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of

income and retained earnings for the period. Where market value cannot be reliably determined, such

investments are stated at historic cost less impairment.

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity

respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or

substantively enacted by the reporting date in the countries where the Company operates and generates

income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

The recognition of deferred tax assets is limited to the extent that it is probable that they will be

recovered against the reversal of deferred tax liabilities or other future taxable profits.

Any deferred tax balances are reversed if and when all conditions for retaining associated tax

allowances have been met; and

Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and

joint ventures and the Company can control the reversal of the timing differences and such reversal is

not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business

combinations, when deferred tax is recognised on the differences between the fair values of assets acquired

and the future tax deductions available for them and the differences between the fair values of liabilities

acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into

account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

5,273,024

NET BOOK VALUE

At 30 September 2025

5,273,024

At 30 September 2024

5,273,024

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

66,576

99,923

6.	CURRENT ASSET INVESTMENTS

30.9.25

30.9.24

£

£

Unlisted investments

-

163,161

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

7,961

13,757

Other creditors

2,643,702

2,836,726

2,651,663

2,850,483

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

1,951,214

1,951,214