REGISTERED NUMBER: 03925900 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BOND FINANCIAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Georgiades

SECRETARY:

Mr M Georgiades

REGISTERED OFFICE:

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

03925900 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

5

4,870

5,046

CURRENT ASSETS

Debtors

6

104,771

77,124

Cash at bank

323,812

190,373

428,583

267,497

CREDITORS

Amounts falling due within one year

7

127,297

68,542

NET CURRENT ASSETS

301,286

198,955

TOTAL ASSETS LESS CURRENT LIABILITIES

306,156

204,001

CREDITORS

Amounts falling due after more than one year

8

-

(12,508

)

PROVISIONS FOR LIABILITIES

(977

)

(977

)

NET ASSETS

305,179

190,516

CAPITAL AND RESERVES

Called up share capital

9

50,000

50,000

Retained earnings

255,179

140,516

SHAREHOLDERS' FUNDS

305,179

190,516

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

Mr M Georgiades - Director

1.	STATUTORY INFORMATION

Bond Financial 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents fees and commissions receivable on submitted cases for the provision of financial services net of claw-back charges.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Clawbacks

Clawbacks are charged against turnover as incurred.

A provision of 4% is also made in respect of gross fees from non investment insurance and retail investment policies and is included in trade debtors.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

Leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

4,344

13,827

18,174

36,345

DEPRECIATION

At 1 November 2024

-

13,723

17,576

31,299

Charge for year

-

26

150

176

At 31 October 2025

-

13,749

17,726

31,475

NET BOOK VALUE

At 31 October 2025

4,344

78

448

4,870

At 31 October 2024

4,344

104

598

5,046

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

17,115

-

Other debtors

31,356

21,861

Social security and other tax

3,941

1,500

Called up share capital not paid

37,475

37,475

Prepayments

14,884

16,288

104,771

77,124

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

12,598

16,677

Trade creditors

11,826

1,567

Corporation tax

45,358

13,454

Other creditors

1,638

-

Pensions control

618

666

Directors' current accounts

78

319

Accrued expenses

55,181

35,859

127,297

68,542

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 1-2 years

-

12,508

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

50,000

Ordinary

£1

50,000

50,000

10.	CONTROLLING PARTY

The director together with members of his close family own 100% of the issued share capital of the company.