Lending to companies involves risks of partial or total loss of the loaned capital, of non-payment of interest in the event of default by the borrower, and requires immobilization of your cash during the term of the loan. The posted rate is net of borrower fees. Borrower fees are at most 4.80% including tax of the amount borrowed and 1% including tax of the capital remaining due on the anniversary date. whimblegardens.co.uk offers a completely free service for lenders who do not bear any fees.