Company regislralK)n number: 08871215 Charity registration number.. 1155742 The Top Charlty Llmltod (A company Ilmiled by guaranteè) Annual Reporl and Flnandal Slalemenls for the Year Ended 31 Decamber 2C124 HThvsons IStoke} Llmlled Chartered A¢counlants Wlnlon House Sloke Road Sloke on Trenl SlaffordshS1é ST4 2RW wii *AEC7C114Q' 3010912025 COMPANIES HOUSE A62
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The Top Charity Limited Contents Trustees. report 1to3 A¢countanl's Rèport Slaiemonl of Flnancial Activities Balarrte Sheel Noles 10 th8 Flnanclal Stalementg 7t015
Th• Top Charlty Limlted Trustees, Report The Trugtees, who Ère dlrectofs lor th6 purpose of company law. present the annual report together with the financial st8lernents of the Charitable CL)mpany for the y8ar ended 31 t)etxnber 2024. R•f•r•nc• and Admlnlgtratlv• D•lall• Trustees OMRogg M E Tomkins P Arni)n S•cretary P Ami60n Pilnclpal offic• Temeralre House Nelson Court Slaffordshir8 Tethnology Park Slaffor Slaffordshlro ST18 OWQ R•g18t•Md Offlc• Temeralre Hou$9 Nelson Court Slaffordshlre Technology Park stafford Stsffordshire ST18OWQ Company R•9l$tr•tlon Numb•r 08871215 Charlty R•glotrntlon Numb•r 1165742 Accountsnt Howson5 (Stoke) Limited Chartered ACUntan1s Wlnlon House Stoke Road Stoke On Trent Slaffordshira ST4 2RW Page 1
The Top Charity Limited Trustees. Report {cont...) Stwcture, oovemance and managemenl Naturn of gov•rnlng d•xum•nt The charity is u>nsliluted as a Company limiteo by 9uarnntee by Its Memorandurn and Artides ol Associalton. It is a charity registered wllh the Chariknes Commission. s sel out In the Articles of Assoclation. Iruslees are nomlnated for elecllon al the Annual General Me8llng (AGM) of th• charity by existing trustees and members. The 8oard of Trustees nominates Ihe Chairperson of the trustees. the AGM, one third ol the Board must reslgn on rotalion. A retirKI9 tfuslee is Éligible for releCl10n. ObJ•cllvés and a¢tlvltl¢• As set out in the Memorandum ol Association, the object of the carlty Is: • Tho relief of financlal need and suNering among victims of natural or other klnds of disasler in the form ol money (or olher means deemed sullable} for persons, bodle5, charl11, organl$alt•ns andlor countrles affected: • Tho relief and a$$istance of people in any part of the worfd who are Ihe victims of war or natural dlsasler. trouble. or calaslrophe In partlcular by the supply of medlcal ald to such persons andlor charllles and organisallons worklng lo relleve the same., The preventlon or relief of poverty by provldlng.. graDl$. Ilems and services lo Indlvlduals In need andlor charltles. Of olher organlsatlons working to prevent or relieve poverty: To gsslsl In such ways as the charlty Iruslees Ihlnk fil any charlty reglslered In Eng18nd and Wales whose alms Indud6 advancln9 education of por8on$ by dovoloplng Ihelr menl81, Ph1¢41 and moral capablllllos through leisuré time acllvlties. Publlc benefit In $hapin9 our objecllves for the year and pl8nnlng our actlvllles, the Twsleeo havo con$ldered the Charlty Commls$ion's guldane on publlc benefit. The ¢harlty Is rellanl on voluntary donatlons from members of Top Onllne Partners Group Llmlted. Those donations are pald over lo Iha charlty chosen by ihe members. Thè charity has a¢Jopted The Money Charity as Ihelr main Charily in 2024. R•s•rv•B poII¢y During the year. the Irusiees reviewèd their reservos in line wllh Charity Comlsslon Guldelines. Al the year end, resen4es amounted to £54.668 all of whlch are held for ftslu charllable grants. Achlovoments in the y•ar t)urlng the year, the charlty has gener8le(i Income frorn don8llon8 and legoeles of £172.234 {2023 - £143,463) via Topcashback Limiled's members and employees. Of this. grants of £139,412 (2023 - £142,521) have been rna¢Je In Ilne with Iho chaTiils oblectives. Page 2
Tho Top Charity Limit•d Trustees. Report (cont ...) Plan6 foi th• futur• The ch8rty alms to continue generaling funds from Topcashb8¢k Llmiled's membeTr and employees and uslng Ih858 donatlons to fund grants to various ¢*arities in line with the charfvs objeclives. Slalement of Trustees. Responslbllfties TN5tees' Rtsponslbllltl•8 In rnlatlcn to th• flnanclal statements Tho Iruslees (who are also Ihe diraciors ol Tho Top Charity Limited fof the purpo888 of company law) are respon81ble for preparing the trusle8s' report and tho flnanclal Slatemenls in accordance wllh the Unlted Kingdom Accounbng Stsndards Iunlled Klngdom Generalty Apted Attounllng Pfaclice) and applicable law and ragulalions. Company law requires the trust88s to prepare Ilnanrial slalemenl$ for each flnandal year. Under c¥mpany lew Ihè trustees musl not approve the flnand81 slalemenls unless they are satlsfted Ihal they glve a true and faSr view of the stat• of affalrs ol the charitable company and of its Incomlng resources and application ol resources. induding Its Income and oxpendllure. lor that period. In prepariw these linancial slalemenls, the tru8te88 ar6 r8quired lo.. • selecl suilable arx¢)unting pollcS09 antj apply them conslstently: observe the melhods and prlnGlples in the Charities SORP: make judgemen18 and eslimales Ihal are rè8sonable and prudonl: stsle whethgr Bpplicable UK Accounting Standafds have been followed, subj'ect any material departures dlNdosod and explained In the flnancial slatements: and prepare Ihe financial statements on the golng concern basls unless rt Is Inappropriale to prosume thal the charilable company wlll ntInue In buslnèss. The trustees are responslble for keeplng adequate accountlng records Ihal affj sufflclent to show end explaln the charitable companvs transactions and dssclose wilh reasonable accuracy al any time the financlal posltion of Ihe aritable company and enable Ihem to ensvre th91 Ihg fin8nclal 61alemenls comply wllh the Companles Act 2006. Th 8re also fesponslble lor safeguerdiry the assots of the charitable CmpanY and hence for taking r¢asonable steps for the prevenllon and deledton ol fraud and other IrregularlllvJ. 810NEO #ECURILY 29/09/2025 291Q91202$113..48.. PM LITC The annual repori w88 approved bylho Irusiees of the Charity on ........................... and sioned on Its behalf by.. SIGNED SECURELY IW2 20 It 3'.4•.'M Pal UTC OMRagg Truslee Page 3
The Top Charity Limited Chartered Accountant's report to the truste•s on the unaudited accounts of The Top Charlty Limited In 8ccordance with our engagement letter. and in order to asslst you lo fuffil your (Julies under Ihe Companies Act 2006, wo have cxjmpiled the financial Slalemenls of the charity whth wmprise the Slatemenl of Finan¢lal Activthes, and the related notes Irom the a¢Unting rerdS end inforrnalion and explanations you have given to us. TNS report is made to the Charitys Board of Diredors, a$ a body, In accor(fance with the terms of our engagmenl. Our Work has been undertaken so Ihat we mighl MplIe the financlal stalements Ihal we have been engaged to cnmpile, report lo the Charltls Board of Direclor8 Ihat we have done so, and slate those matters Ihal we have agreed to slate to them In thls report and for no olher purpose. To the fullest extent permbtted by law, we do nol accepl or assurne responsibilty lo anyone other than Ihe Charity and the Charli$ Board of Diredors, as a boty. for our worf( or for this report. We have carried out thk8 8ngo9ment in acurtlan¢& wilh lachnScal guldaneA issued by the Institute of Chartered Accountants in England and Wales and have mplIed wilh the elhical guidance laid down by tho Instttute relallng 10 members undertaklng the compllallon of flnanclal statements. You havo acknowledged on Iho b818nce shoot as at 31 December 2024 ygur duty lo ensure Ihal the charlly has kepl proper a¢untIng records and to prepare Ilnandal ststemenls th81 give a true and falr viéw un¢1er the Companies Act 2006. You c4nslder Ihal the ¢harlty is exempi from the Btalutory requirement for an audit for the y8ar. W8 have nol been inslucted lo cary out an audit of Ihe linanclal st8lemen18. For this reason. we have not verified the accuraw oi cornp1818ness of lh8 acUntIng records or infomialion and explanalions you have given to us and we do not, Iherefore. express any oplnlon on the flnonclal statements. IIONEO IECiIRILY 2BIDW2011 •t 3'.27'.31 PM UYC Chartered Accounlants Wlnlon House Stoke Road Sloke on Tienl staffordshlfa ST4 2RW SIGIIED $ÉCURÈLY 29/09/2025 08te.' 2WOVa02S •1 J'.17.'JZ PIA UTC Page 4
The Top Charity Limited Statement of Financial Activities for the Year Ended 31 December 2024 (Including Income and Expenditure Account and Statement of Total Recognised Galns and Losses) Unrestrlcted RethGted Funds funds Total 2024 Total 2023 Noi• Ineome and Endowments from: Donalions and legacies Inveslment income 2.043 170.191 172.234 143,463 Tolal Income 2.043 170.191 172.234 143,463 Expèndlturè on: Charitable activiknes Tolal expendlture 75 139.353 139,353 139.428 139,428 142.729 142.729 75 Net incomel {expendilure> 1,968 30.838 32.806 734 Transfers between funds Not movemanl In funds 1.968 30.838 32.806 734 R•conclllatlon of funds Tolal fundg brought foThvard Tolal funds cafrled forward 21,862 All of the chariV5 acllvities derlve from contlnuing operallons during the above two periods. The funds breakdown for 202418 Shown In note 8. Page 5
The Top Charity Llmlted (Registration number: 08871215) Balance Sheet as at 31 December 2024 2024 2023 Note Currént 48s•ts DobtOTS Cash al bank and in hand 15,000 54,668 21.862 Curr•nl IlJblllth• Accruals N•t curr•nt as10 S4.668 21.862 Funds of the charlty: R••trlct•d funds Unf•strl¢t•d fund• unrestricted funds Ravaluation reser¥e 9.324 7,356 Total unreslrtcted fund$ Total lund• 9,324 7,356 For the flnanclal year ending 31 D8cember 2024 the chartty wa& entllled to exémption from 8udR under socllon 477 of the CompanSes Acl 2006 relating to sm811 companies. Olrectors. responslbllllles . The members have nol r8qulred the charlty lo oblaln an audll ol Its acuunls lor Ihe yeor In questlon In 8ccord8nc4 wllh 8ecllon 478., and The dlreclors acknow18dge their responslbililies far complylng with the requirements of the Ac4 with respeci to acwunling rocords and Iho Pfopafaiton of accounts. These ?ccounl$ have been prepared In aCcdnC wlth the prov151ons applleable lo companies sublecl lo the sm811 companles regime. E4&[RE191 5talemenl$ on pages 5 to 15 wwe approvod by the trusleos, and aulhorlsed for Issue on 29/09/2025........... and Signed on Ihelr behaH by: 28IOW20ZS•t J..48..J6 PII VTC SIGNED SECURELY 20 •1 J.'46'.M PM IJTC OMRagg Trustee Page 6
The Top Charity Limited Notes to the Flnancial Statements for th• Year Ended 31 Deeembor 2024 1 Charlty stalu• The charity is a tharity limited by guarantee and consequenlly does not have share capltal. The company was ino)rporaled in England and Wales and is registered as number 08871215. Each of Ihe trustees i% liable to ¢ontrlbute an amounl not eyce8ding £10 toward$ Iho assets of the charity in Iho ev8nl of Ilquidation. 2 Aeeounung pollcl•o Sumrnary of 81gnlficani accourrtlng pollcles and key accountlng eslimate5 The principal accounting policies applled in Ihe preparalion of thesè financi81 statemonls are set oul below. These policies have been nSIsten11Y appllod lo all Ihe years presented. unless olherwlse staled. Staternent of compllan¢e The financial siaiemenls have been prepared In arAY)rd8r wlth AecTJuntlng and Reportlng by Ch8r61i08.' Slalemenl of Recommended Pract5¢8 appllcable lo charities preparing their ¥cnts In aCrdance wilh Ihe Fin8nd81 Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable In Ihe UK and Republlc ot Ireland (FRS 102) and thé Companies Ad 2008. 8asl$ of pmparatlon The Top Charity Limiled moets the deflnlllon of a publlc benefil enthy under FRS 102. AGsels are Ilabllllles and lnltl8lly rec4)gnised 81 hlslorlcal )st or tian8aclion value unless othepéilse staled In the relevant acuunling pollcy not88. Golng Conc•rn The Iruslees ¢J)nsider that there are no malerlal uncertainti88 aboul the charllls ablllty lo continue as a going conc4m nor any signrficanl areas of uncert8inty thal affect the ryIng value of assets hold by Ihe charity. Incomo and endowmonts All inwme Is re(yJgnlsed once the chalty has enlillemenl lo Iho Income. It16 probable Ihai tho Inry)me wlll be recelvod 8nd the amount of the Income receivable can be me8$ured reliabty. Donallon• and legacl•8 Oon8llons are reCgnIsed when charity has been nollfied In wrlllng of both the 8mounl and thè settlement dale. In the evenl Ihat a donation is subje¢l lo wndltions thal require a lovel of perfomance by the charlty beloro the tharily is enlllled lo tho funds, the income is deferred and not rec(Jgnised until either those conditions are fully met, or the futfilmenl of Ihose ndlllons is wholly within the (x)ntrol of the charlty and it Is probable Ihal Ihese wndlllons will be luifillad in the reportlng perlo(J. Expendlture All expendilura Is recJ)gnlsed once th8ro 1$ a leo81 or constructlvo obllgatlon lo Ihal expendllure, 11 Lg probable settlement18 required and tho amount can be measured reliably. All costs are allocated lo the appllcablo expendlluro headlng thal aggre9ale similar costs to Ihal calegory. Where costs cannol be dSreclly allributed lo partlcular headings they have been allocated on a basis consislenl tmih thé use of regour¢A8S, wllh eAnlral staff Costs allocated on Ihe basls of bme spenl. and deprecéatlon charges alloc4led on the portlon of the asset's US8. Olher 8UPPOrt eosls are alloc8ltd based on Ihe spread of staff oJ$ts. Page 7
The Top Charity Limited
Notos to the Flnanclal Statements for the Year Ended 31 Deeember 2024
2 Accountlng pollc1•8 (Cont...)
Charltablè actlvlllès
Charitsble expendiluro (Y)mprises Ihose costs Inrred by the charily in the delivéry of its aciivitss and serrflces for tts
beneflclarles. 11 indude$ both costs tho1 rAn be allocated dlrecuy lo such actlvllles and those c•st8 of an Indlffjcl nalure
necessary lo support them.
Grant provislons
Provlsions for grant5 are made when the Intenlk)n lo make a grant has been communlcated to t recipient bul Ihere
uncertainly about ellher the timlng of Ihè granl or the amount of giant payable.
Governancè costs
These includa the c*sts attributabl8 to the charity's Cmpli8n¢é with nstitutIOnal and statutory requlrements. Induding
audil, slraleglc managem8nl and Irus188's meeting and reimbursed exp8ns8s.
Taxatlon
The charbty Is consldered to pass the tests set out In Paragragh 1 Schedule 6 of the Fln8nce Act 2010 and therefore 11
meets the deflnitlon of a tharltable company lor UK corporalion lax purpose5. Accordlngly, Ihe charbly is potenlially
exempl from laxalion in respecl of income or capital galns received wilhln categodes covered by Chapier 3 Part 11 of tho
Corpor8tlon Tax Act 2010 or Sectlon 256 of the Tax8llon of Chargeable Galns Act 1992, to the exlent thal such in(x)me or
gains are applied excluslvely lo chariiable purposes.
Trad• d•btorn
Traoe debtors are amounts due from customer5 for merchandlse sold or seNlces portomied in the ordinary course of
business.
Trade debtors are recognised initially al Ihe Ir8nsactlon price. They ar• subBequenlly measureil Bl 8rn0rt18ed cost uslr
Ihe effedlve interest rneihod, less provisSon for impalrmenl. A provlslon for Ihe Impairment of trade dtblors Is eslabllshod
when there Is oblectlv8 evklenee Ihat the charlty wlll not be able lo collecl all amounts due acrdIng lo the onginal terms
of the receivables.
Ca•h and cash •qulv•l•nts
Cash and cash eqtsivalenls comprbse cash on han¢J and call deposlts, and other short-lem hlghly Ilquld Invesimenls thai
aro readily cx)nvertibl8 to a known amount of cash and are subject to an insignificanl risk of change in valu8.
8orrowlngs
Interesl-bearing borrowings are Inltiamy recor
The Top Charity Limited Notes to the Flnanclal Statements for the Year Ended 31 Dac•mb•r 2024 2 k¢ountlng pollel•$ {¢onl...) Fund Structur• UnTestricled in(y)me funds are general funds Ihal are avallablo lor use at the Iruslees's dlscretlon In furtheranrA of the obS8clfves of Ihe chadty. Restrided IncA)me fun(Is are those donated for use In partlcular area or for specific purposes. the use of whlch Is restricted lo Ihat are8 or purpose. Flnanclal Instruments The charlty onty has financial èssels arKI fin8ncial 118bilities of a klnd that qualify 8$ baslc financial In6truments. Ba$lc flnancial In81rumenls are Inllally recognised at transacllon value and are subsequently measure(l al thelr settlemenl value. Staff cost8 and TfU$t••8 r•mun•ratlon There were no staff Sts Incurred during Ihe year and no remunerallon or expenses have been paid lo the Trustees In thé year. 3 Ineome from donatlons and legacl•s Unrestrfct•d R•$trlcted fvnds Funds Total 2024 Totsl 2023 Donallons and legacies: Donatlons from Individuals 170 191 143 463 Page 9
The Top Charlty Llmlted Notes to the Financial Ststements for the Year Ended 31 December 2024 4 Invèstn*nt Incomo Unre8trlcted R¢S¢thd funds Funds Total 2024 Total 2023 Olher investrnent Income S ExndItUr• on eharltabl• •etlvltl• Unro8lrlctsd Restricted funds Fund• Totsl 2024 Total 2023 Grant lundlng of activities Govom8nce cosls - bank ch8rgo9 59 16 75 139.353 139,412 16 139,428 142,521 208 142 729 139,353 Pagg 10
Th• Top Charlty Llmlt•d Ngt•• to th• Fln•nthl Ststom•nts for th• Yow End•d 310•umb•r 2024 IMoii¢kMon Loidlng svthhd•v•lDpm•rdhbL4¢k¢oThMurdii. 235 243 Aciw ADHOwd AlM Ul• &•wlrffj mdlul roi•wch TorGWldrnn. R•TChIndtrts•DiI0TbrnI1 ¢art•i. 23Z UK 213 Ul• md41 f1•10T¢hwdT•n. I M•iw th•lTfi UK 262 414 723 Wn fJubLld 2T4 2f4 ANNWI An•tyuK ImJlr4r•4ndrttromkng. d•1 iUPPllrt4nd f0ip•ry1•ff•fjr1 O•• Infonn•yoThJndiLtyporf SuppDNn9 lndl¥hknIs1h. ¢ir• tDrwln•r4b11 tn0uPocW. Op•MUon ol T•Pwlfi9¢•nlrni Ir Atsllirn Tog•thv 129 33 366 3DJ 344 250 10.007 J,428 20$ Z738 bOCChlWNTh In N••d S¥v•llw$ Jnalmprwth•w4iityofNfbof•¥•wnfr4ffebYbD¢•er. R•M4rthanJts•itr••ntfopbT•••iurK•r. PToknld• Ihip•or4•, qqulpmfil. mouic411v 1upwtff1¢t•d uopoffjr4pttwfri¥4Tow [Tomtr•11d 1mIncll11nYkrn. C4 818 CIFOD cinc4rR•m•h(IK Cits PtI¢ll0ft Chffwchlklvffj Lll•l UK$1•Ing Howrfj lh•01krn1 •Ddih•ktsmlll•i. ChrtJV•nAld F•llh bDMdCry4n114vonwog le$•nO19 PMrty•nuiWI¥(•. s•11111 Ind1 GaurlirI lurpKpl•lntn¢Kg14Wkulty ¢DrUrWFouAdlI PAS•rlEq¥ UK 37.8ts) prdIng p•rn•ial ant$LPrt •1 nmd. Pro•J&no •0 thji r•bulld OEC Olm1 UK 240th) 217 suwrt4nouIQ1 1yfvwo10•m•n¥•. P4qe 11
Th• Top Ch•rXy Llmltsd Ngt•¥ to th• Fln•nclAI Stst•m•nts lor th• Y••f Ended 31 D•¢•mb•r 2024 C¥•b•tMUK 8u9portT•[or1uff•i of¢•iv. L•unthldl5InppPmUPUbfr. Edknburyh [ Go Fund K14-G•oryii 31?pP1 QoFLrf Milody&fie•r4pgMI 129 zuo 2P1 0•1iverty thlknbylwdlffl9 w111[ lorth• dislbl•d. •iow 156 In110 RqtC4Yrttt•• pp1•9ffi byww.Mrfftt•ndll•iurnl 404 rtrHOLM• Ho••i FunJ•i•i••T¢n th•tfrKuM• onih• PT•¥•Thkn, vMVr•nI4 nww•nlofibsn•yd¥••M. LIN• rk•mY0th¢b plK•l¢ipJty its1oeill• hknlun. Qb8ryl PFrf1orl•knItr MbIn iuV•ikno TTOPDCW<•r, $wwrt n¢tA•tyr•C•dT•Ows Hwr• FffjnW• 122 mdlulrfl•l. 196 IND J67 23 L1p Sc<4ity FunOln9oft•4wt¢h¥nd fwihMo¥fl•cl•dWM5. spc¢ ¢hl•m¢38 P•pTUi 104 Anlfflil c4M•ndN 11 PvnkrfJQl RL¥byOub F1¥ T•M•f¢hlQ MM. Lory• ¢h•rttylh•tMY•sllY•sJis•••th 240 RNLI 153 157 Supptsrtlnppeol•thwhthtsv•npdnclpkn. Tickww SLld• d• 394 ShèNoi SMIT)UK lJl•fvM Foll1ub 12
Th• Top Ch•rlty Llmll•d Nol•s to th• Flnan¢l•l St•l•m•nts fr•r th• Y•ir End•d 31 D1m•1 2024 • OrnymlIp&¢cQTrL..l TrBdUih Rqd tsv e(oDk kvAnlrM Th•c¢nk•ySDIwY TrrtNtsntyCh• Thv Roh•1 BrfllshL•o Th•S¢oi¥th SPCA ThDTNk•ll Tomrf• UKVoi•rnni ProbrI fflomwm•m9•mw thllilorpLry pKph. i.otr) Pfo%40lng •upgortforUKtr•bylou•nd pr04r47. 1,0 wbt•r WWF 1rngMvo•¢c051 lOW•W.hQ1UnI1Qn)e•pQQF•$lVeOF1•. 144 214 TNII PdIng ?•[ hMIh. 139.304 N•mTrdln•WlI0Tr 1c•T ft•s•w¢h •rf IWalmlIbT•Slc4nE•T. •uwrtknm•rf• b•41. 1.ID 250 INO¢UT•* f¢pu•r. TowoVhl•knXbIQPWW•1trjrO[•n. P•9• 13
The Top Charity Llmlted Notes to the Flnanclal Statements for the Year Ended 31 December 2024 7 Flxed Assèt Investments The market value of these inveslmenls Is £Nil (2023- £Nil) Dets118 of und•rtAklngS Details of the Inveslmenls In whlch the charity holds 20% or more of the nomlnal value of any d8s$ of sharè capital are as folkwrt.. Proportlon of votln9 rlghts and Shares held cOty of Incory>oratlon Holdlng Undertaklng Prln¢lal actlvlty A860cl•t•• Top Me(li8 Llmiled UK Ordlnary Shares 25% Dormant (dIr@ company) Topcashb8ck (India) Private Llmlled Indla Ordlnary Shores 25% Advertlslng and &cMerce revenue sharfng The hokllng In Topcashback (India) Private Llmiled Is indlr8¢lly hekl through Top Media Limlled. Fund8 Oth•r r•cognId galn81 1108¥eA) Tran•f•r8 B•l•n •t 1 January 24 Incomlng r•sourc•s R•sour¢•• •xp•ndod Balane• at 31 Dèe•mber 24 Unr••trlc¢od fund8 General Revaluatlon ieseNe 7,35e 2,043 {75) 9,324 7,358 2,043 (75) 9,324 R•8ffict•d lunds 14,506 170.191 1139.353) 45,344 Total lunds 21,882 172,234 1139.428 54.808 Other r•cognls•d galnsl (losses) Transfor6 B•l•n¢e at 1 January 23 Incomlng r•8our¢¢8 R••oure•8 •xpended Balanc• at 31 Decem1 23 Uni•$trl¢t•d funds General Revaluatlon reseThe 7.571 3,210 (3.425) 7,356 7.571 3,210 {3.425) 7,356 Rostrlctsd lunds 13,557 140,253 1139.3041 14,506 Total funds 21.128 143.463 142.729 21,862 Page 14
The Top Charity Limiled Notes to the Flnanclal Statements for the Year Ended 31 December 2024 9 Analysis ol n•t assets btheen funds Unr•strlct•d Restrlctéd funds fund$ Total fund8 Nèi cuffent assets 9,324 45.344 54.668 Page 15
The Top Charity Limited Independent Examiner's Report
I report to the directors on the accounts of The Top Charity Limited for the year ended 31 December 2024.
Responsibilities and basis of report
The directors are responsible for the preparation of these accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the accounts of the company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
Independent examiners statement
In the course of my examination no matter has come to my attention to indicate that:
• accounting records have not been kept in accordance with section 386 of the Companies Act 2006;
- the accounts do not accord with such records;
• the accounts fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement to give a true and fair view which is not a matter considered as part of an independent examination;
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Howsons Chartered Accountants Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW