REGISTERED NUMBER: 09178199 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Top Rate Finance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D Rose

J Lescott

SECRETARY:

REGISTERED OFFICE:

The Old School

School Lane

Blymhill

Staffordshire

TF11 8LJ

REGISTERED NUMBER:

09178199 (England and Wales)

ACCOUNTANTS:

LJT Financial Management Limited

The Old School

School Lane

Blymhill

TF11 8LJ

CURRENT ASSETS

Debtors

4

1,986,076

2,753,362

Cash at bank and in hand

230,277

232,146

2,216,353

2,985,508

CREDITORS

Amounts falling due within one year

5

34,046

14,037

NET CURRENT ASSETS

2,182,307

2,971,471

TOTAL ASSETS LESS CURRENT LIABILITIES

2,182,307

2,971,471

CREDITORS

Amounts falling due after more than one year

6

1,805,244

2,692,232

NET ASSETS

377,063

279,239

CAPITAL AND RESERVES

Called up share capital

667

667

Retained earnings

376,396

278,572

377,063

279,239

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 15 October 2026 and were signed on its behalf by:

J Lescott - Director

1.	STATUTORY INFORMATION

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.

DEBTORS

28.2.26

28.2.25

£

£

Amounts falling due within one year:

Trade debtors

901,030

549,439

28.2.26

28.2.25

£

£

Amounts falling due after more than one year:

Trade debtors

1,085,046

2,203,923

Aggregate amounts

1,986,076

2,753,362

Trade debtors include amounts due in respect of loans provided during the normal course of business.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Taxation and social security

34,046

14,037

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

-

1,469,332

Other creditors

1,805,244

1,222,900

1,805,244

2,692,232

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors, amounts falling due after one year is an amount of £1,014,744 ( 2025 - £367,400 ) due to Mr J Lescott, director. There is no set repayment date for this loan.