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Registered number: 05578129
Top Furniture Limited
Unaudited Financial Statements
For The Year Ended 28 February 2022
Brisan Accountancy Ltd

Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05578129
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,129,816 1,149,959
1,129,816 1,149,959
CURRENT ASSETS
Stocks 4 1,302,803 1,136,705
Debtors 5 399,609 345,942
Cash at bank and in hand 2,805,315 3,216,462
4,507,727 4,699,109
Creditors: Amounts Falling Due Within One Year 6 (1,213,236 ) (2,290,998 )
NET CURRENT ASSETS (LIABILITIES) 3,294,491 2,408,111
TOTAL ASSETS LESS CURRENT LIABILITIES 4,424,307 3,558,070
Creditors: Amounts Falling Due After More Than One Year 7 - (76,229 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (38,254 ) (57,416 )
NET ASSETS 4,386,053 3,424,425
CAPITAL AND RESERVES
Called up share capital 10 201 201
Profit and Loss Account 4,385,852 3,424,224
SHAREHOLDERS' FUNDS 4,386,053 3,424,425
Page 1
Page 2
For the year ending 28 February 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Edwards
Director
19 August 2022
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.8. Government Grant
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 44 (2021: 38)
44 38
Page 4
Page 5
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 March 2021 829,750 190,064 343,884 -
Additions - - 119,990 30,302
Disposals - - (113,990 ) -
As at 28 February 2022 829,750 190,064 349,884 30,302
Depreciation
As at 1 March 2021 - 125,142 91,475 -
Provided during the period - 16,230 66,478 7,575
Disposals - - (34,002 ) -
As at 28 February 2022 - 141,372 123,951 7,575
Net Book Value
As at 28 February 2022 829,750 48,692 225,933 22,727
As at 1 March 2021 829,750 64,922 252,409 -
Computer Equipment Total
£ £
Cost
As at 1 March 2021 13,344 1,377,042
Additions 741 151,033
Disposals - (113,990 )
As at 28 February 2022 14,085 1,414,085
Depreciation
As at 1 March 2021 10,466 227,083
Provided during the period 905 91,188
Disposals - (34,002 )
As at 28 February 2022 11,371 284,269
Net Book Value
As at 28 February 2022 2,714 1,129,816
As at 1 March 2021 2,878 1,149,959
4. Stocks
2022 2021
£ £
Stock - finished goods 1,302,803 1,136,705
1,302,803 1,136,705
Page 5
Page 6
5. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income 29,400 38,682
Other debtors 365,140 307,260
Other taxes and social security 5,069 -
399,609 345,942
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 364,541 301,956
Bank loans and overdrafts - 128,449
Corporation tax 206,450 459,655
Other taxes and social security - 16,359
VAT 118,477 371,165
Net wages - 63,131
Other creditors 515,675 946,413
Pensions payable 2,583 3,211
Accruals and deferred income 5,200 -
Director's loan account 310 659
1,213,236 2,290,998
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans - 76,229
- 76,229
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2022 2021
£ £
Bank loans and overdrafts - 204,678
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2022 2021
£ £
Deferred tax 38,254 57,416
38,254 57,416
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10. Share Capital
2022 2021
Allotted, Called up and fully paid 201 201
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans due to directors:
As at 1 March 2021 Amounts advanced Amounts repaid Amounts written off As at 28 February 2022
£ £ £ £ £
Mr David Edwards 659 349 - - 310
12. Ultimate Controlling Party
The company's ultimate controlling party is D J Edwards by virtue of his ownership of 100% of the controlling share capital in the company.
13. General Information
Top Furniture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05578129 . The registered office is Canada House, First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
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