Company No: 10797984 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	2,710,307		2,710,307
		2,710,307		2,710,307
Current assets
Debtors	4	0		47
		0		47
Creditors: amounts falling due within one year	5	( 86,833)		( 84,908)
Net current liabilities		(86,833)		(84,861)
Total assets less current liabilities		2,623,474		2,625,446
Net assets		2,623,474		2,625,446
Capital and reserves
Called-up share capital		1,899		1,899
Revaluation reserve		1,750,000		1,750,000
Profit and loss account		871,575		873,547
Total shareholders' funds		2,623,474		2,625,446

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Top Gear (International Holdings) Ltd (registered number: 10797984) were approved and authorised for issue by the Director on 03 July 2026. They were signed on its behalf by:

Mr S D Kilcoyne Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Top Gear (International Holdings) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		2

The company is run and administered by the director of the company for whom no formal contract of service is in place.

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 February 2025	2,710,307		2,710,307
At 31 January 2026	2,710,307		2,710,307
Carrying value at 31 January 2026	2,710,307		2,710,307
Carrying value at 31 January 2025	2,710,307		2,710,307

Shares in subsidiaries are included at revalued amounts, based on their fair value which has been estimated by the directors.

The value of shares in subsidiaries on the historical cost basis at 31 January 2026 is £775,013 (2025: £775,013).

4. Debtors

	2026		2025
	£		£
Other debtors	0		47

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to connected persons	82,156		82,155
Other creditors	4,677		2,753
	86,833		84,908