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
#130

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 AC￿Untan1s
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 r￿eleCl10n.
ObJ•cllvés and a¢tlvltl¢•
As set out in the Memorandum ol Association, the object of the c*arlty 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, Ph￿1¢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 A￿pted 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 C￿mpanY 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 re￿rdS 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 ac￿UntIng 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 as￿10
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 aCc￿d￿nC￿ 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 ¥c￿￿nts In aC￿rdance 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$ured reliabty.
Donallon• and legacl•8
Oon8llons are reC￿gnIsed when charity has been nollfied In wrlllng of both the 8mounl and thè settlement dale. In the
evenl Ihat a donation is subje¢l lo wndltions thal require a lovel of perfomance by the charlty beloro the tharily is enlllled
lo tho funds, the income is deferred and not rec(Jgnised until either those conditions are fully met, or the futfilmenl of Ihose
ndlllons is wholly within the (x)ntrol of the charlty and it Is probable Ihal Ihese wndlllons will be luifillad in the reportlng
perlo(J.
Expendlture
All expendilura Is recJ)gnlsed once th8ro 1$ 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 In￿rred 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 C￿mpli8n¢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 ac￿rdIng 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<ied at fair valu8. nel of transaction cA>sts. Inlerest-bearlng borrowlngs are
subsequently carried al amort15ei5 LX>St, with Ihe dlfference be￿een Ihe proceeds. net of transaction costs. and Ihe
amount due on redemptlon belng recognlsed as a charge 10 the Statement of Flnancial Acllvllles over the period of Ihe
relevanl borrowlng.
Interest expense is rery)gnised on Ihe basis of Ihe effectlve interest method andls induded In intere51 payabb and sirnilar
chargé$.
BorrowSngs are classlfled as current liabilllies unless the Charlly has an uncondlllonal rlghl to defer settlement of Ihe
liablllty for al Feasl twelve months after the reporting dale.
Page 8

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 Ex￿ndItUr• 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¢oThMurdi*i.
235
243
Aciw
ADHOwd A￿lM
Ul• &•wlrffj mdlul roi•wch TorGWldrnn.
R•￿TChIndtr￿ts￿•DiI0TbrnI*1 ¢art•i.
23Z
UK
213
Ul• md*41 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¥hknIs￿1h￿￿.
¢ir• tDrwln•r4b11 t￿￿￿￿n0￿u￿PocW.
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$ Jnalmprw*th•w4iityofNfbof•¥•wnfr4ffe￿￿bYbD￿¢•￿er.
R•M4rthanJts•itr••ntfopbT•••iurK•r.
PToknld• Ihip•or4•, qqulpmfil. mouic411v 1upwt￿￿*ff1¢t•d
uopoffjr4pttwfri¥4Tow [Tomtr•￿11￿d ￿1￿mI￿￿nc￿ll11nYk￿rn.
C4
818
CIFOD
cinc4rR•m•￿h(IK
Cits P￿tI¢ll0ft
Chffwchlklvffj Lll•l
UK$1•￿Ing
Howrfj lh•￿￿￿￿01￿krn1￿ •Ddih•ktsmlll•i.
ChrtJV•nAld
F•llh bDMdCry4n114vonwo￿￿g le￿￿￿$•nO1￿9 PMrty•nuiWI¥(•.
s￿￿•1111￿1 Ind￿1 Gaur￿lirI lurpKpl•lnt**n¢Kg14Wkulty
¢Dr￿Ur￿WFouAdlI
PAS•rlEq¥
UK
37.8ts)
pr￿dIng p•rn•ial a￿￿￿nt$L￿P￿rt ￿*￿￿•1￿ nmd.
Pro•J&no￿ •0 thji r•bulld
OEC
Olm￿￿1 UK
240th)
217
suwrt4nou￿IQ1 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
8u9port￿￿T•[or1uff•i of¢*•iv.
L•unthl￿d￿l5Inp￿pPm￿￿U￿PUbfr.
Edknburyh [*
Go Fund K14-G•oryii 3*1￿?￿pP￿1
QoFLrf Milody&fie•r4pgMI
129
zuo
2P1
0•1iverty thlknbylwdlffl9 w￿111[￿
lorth• dislbl•d.
•iow
156
In￿￿￿110￿ Rq*t*C4Yrttt••
p￿p1•9ff￿i￿ byww.Mrfftt•ndll•iurnl
404
rtr*HOLM• Ho••i
FunJ•i•i••T¢n th•tfrKuM• onih• PT•¥•Thkn, vMVr•nI4￿ nww•nlofibsn•yd¥••M.
LIN• rk￿￿•mY0￿th¢￿b
plK•l¢ipJty its1oe￿ill• hkn*lun.
Q￿b8ry￿l
PFrf1orl•￿knI￿tr M￿bIn iuV•ikno TTOPDCW<•r,
$wwrt
n¢tA•tyr•C*•*dT•Ows Hwr•
FffjnW•
122
mdlulrfl•l.
196
IND
J67
23
￿L￿1p* Sc<4ity
FunOln9oft•4wt¢h¥nd fwihMo¥fl•cl•dWM5.
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157
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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 D1￿m￿•1 2024
• Ornym￿lIp&¢cQTrL..l
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144
214
TNII
P￿￿dIng ?•[￿ hMIh.
139.304
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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
cO￿ty 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 &c￿￿Merce
revenue sharfng
The hokllng In Topcashback (India) Private Llmiled Is indlr8¢lly hekl through Top Media Limlled.
Fund8
Oth•r
r•cognI￿d
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
Decem￿1 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