Cashbook Finance Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10723098

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,858		51

			2,858		51
CURRENT ASSETS
Debtors	5	1,045,533		2,454,162
Cash at bank and in hand		1,317,737		3,200

		2,363,270		2,457,362
Creditors: Amounts Falling Due Within One Year	6	(900,698 )		(943,947 )

NET CURRENT ASSETS (LIABILITIES)			1,462,572		1,513,415

TOTAL ASSETS LESS CURRENT LIABILITIES			1,465,430		1,513,466

Creditors: Amounts Falling Due After More Than One Year	7		(1,419,914 )		(1,492,047 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(679 )		(10 )

NET ASSETS			44,837		21,409

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			44,637		21,209

SHAREHOLDERS' FUNDS			44,837		21,409

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Cashbook Finance Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr E Beqaj

Director

30/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Cashbook Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10723098 . The registered office is Cumberland House, 24-28 Baxter Avenue, Southend on Sea, Essex, SS2 6HZ.

The company's principal activity during the year continued to be that of invoice financing in the form of invoice discounting and factoring, bridge loans, supply chain finance and timesheet finance.

Cashbook Finance Limited is registered with the Financial Conduct Authority (FCA), the United Kingdom's financial regulator, under firm reference number 782472. Since its establishment in 2017, the Company has provided over £22 million of funding to businesses across a wide range of industries. This experience has enabled Cashbook Finance to develop a market-leading product range built around the funding British businesses need. The Company works flexibly, drawing on one or a combination of its core products to suit each client's circumstances:

Invoice Finance provides immediate cash advances against approved, unpaid invoices, releasing the working capital that would otherwise be tied up while a business waits to be paid. Cashbook Finance offers both invoice discounting, where the client continues to manage its own credit control and sales ledger, and factoring, where Cashbook Finance takes responsibility for credit control and collections. Variants tailored to the construction industry are also available.

Bridging Finance is a short-term funding solution secured against property, repaid either through the sale of that property or by refinancing onto a longer-term facility such as a mortgage. Terms typically range from 6 to 24 months, and loans can be serviced monthly or repaid in full on maturity.

Reverse Invoice Factoring - a form of supply chain finance - sees Cashbook Finance step in between a business and its suppliers, settling the business's supplier invoices ahead of schedule in exchange for a discount. It is a lower-cost form of funding that accelerates payment for suppliers while easing pressure on cash flow along the supply chain.

Timesheet Finance turns monthly income into weekly income, giving independent contractors and freelancers the liquidity, they need. Once timesheets are submitted and approved, 80% of their value is advanced straight away. An approved timesheet is evidence that a debt exists; by advancing cash against it, Cashbook Finance is purchasing the right to receive the eventual payment.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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Cashbook Finance Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% reducing balance

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Cashbook Finance Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 May 2025	155
Additions	3,525

As at 30 April 2026	3,680

Depreciation
As at 1 May 2025	104
Provided during the period	718

As at 30 April 2026	822

Net Book Value
As at 30 April 2026	2,858

As at 1 May 2025	51

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,483	89,530
Prepayments and accrued income	192	10,067
Other debtors	1,042,858	2,354,565

	1,045,533	2,454,162

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Cashbook Finance Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,256	474
Bank loans and overdrafts	65	39
Corporation tax	6,448	1,146
Other taxes and social security	2,000	1,851
Other creditors - pension	561	549
Natwest credit card	925	1,597
Accruals and deferred income	1,500	1,348
Directors' loan accounts	886,943	936,943

	900,698	943,947

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	1,375,995	1,339,995
Accruals and deferred income	43,919	152,052

	1,419,914	1,492,047

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

9. Related Party Transactions

The company income includes £13,462 (2025: £7,808) receivable from Projects Works Limited a company in which Endrit Beqaj is the sole Director and 100% Shareholder.

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