IRIS Accounts Production v22.1.4.3 07400883 Board of Directors Board of Directors 1.1.21 31.12.21 31.12.21 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure074008832020-12-31074008832021-12-31074008832021-01-012021-12-31074008832019-12-31074008832020-01-012020-12-31074008832020-12-3107400883ns16:EnglandWales2021-01-012021-12-3107400883ns15:PoundSterling2021-01-012021-12-3107400883ns11:Director12021-01-012021-12-3107400883ns11:Director22021-01-012021-12-3107400883ns11:PrivateLimitedCompanyLtd2021-01-012021-12-3107400883ns11:SmallEntities2021-01-012021-12-3107400883ns11:AuditExempt-NoAccountantsReport2021-01-012021-12-3107400883ns11:SmallCompaniesRegimeForDirectorsReport2021-01-012021-12-3107400883ns11:SmallCompaniesRegimeForAccounts2021-01-012021-12-3107400883ns11:FullAccounts2021-01-012021-12-3107400883ns11:CompanySecretary12021-01-012021-12-3107400883ns11:RegisteredOffice2021-01-012021-12-3107400883ns6:CurrentFinancialInstruments2021-12-3107400883ns6:CurrentFinancialInstruments2020-12-3107400883ns6:ShareCapital2021-12-3107400883ns6:ShareCapital2020-12-3107400883ns6:RetainedEarningsAccumulatedLosses2021-12-3107400883ns6:RetainedEarningsAccumulatedLosses2020-12-3107400883ns6:FurnitureFittings2021-01-012021-12-3107400883ns6:ComputerEquipment2021-01-012021-12-3107400883ns6:FurnitureFittings2020-12-3107400883ns6:ComputerEquipment2020-12-3107400883ns6:FurnitureFittings2021-12-3107400883ns6:ComputerEquipment2021-12-3107400883ns6:FurnitureFittings2020-12-3107400883ns6:ComputerEquipment2020-12-3107400883ns6:WithinOneYearns6:CurrentFinancialInstruments2021-12-3107400883ns6:WithinOneYearns6:CurrentFinancialInstruments2020-12-3107400883ns11:Director112020-12-3107400883ns11:Director112019-12-3107400883ns11:Director112021-01-012021-12-3107400883ns11:Director112020-01-012020-12-3107400883ns11:Director112021-12-3107400883ns11:Director112020-12-31074008832ns11:Director22020-12-31074008832ns11:Director22019-12-31074008832ns11:Director22021-01-012021-12-31074008832ns11:Director22020-01-012020-12-31074008832ns11:Director22021-12-31074008832ns11:Director22020-12-31
REGISTERED NUMBER: 07400883 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

TOP PERFORMANCE CONSULTING LIMITED

TOP PERFORMANCE CONSULTING LIMITED (REGISTERED NUMBER: 07400883)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TOP PERFORMANCE CONSULTING LIMITED

COMPANY INFORMATION
For The Year Ended 31 December 2021







DIRECTORS: Prof J G Jones
Dr T C Jones





SECRETARY: Dr T Jones





REGISTERED OFFICE: Leander House
35 St Mary's Road
Stratford-Upon-Avon
CV37 6XG





REGISTERED NUMBER: 07400883 (England and Wales)





ACCOUNTANTS: Mackenzie Dodd Consulting Limited
Accountant and Business Advisers
St Mary's Court
The Broadway
Old Amersham
Buckinghamshire
HP7 OUT

TOP PERFORMANCE CONSULTING LIMITED (REGISTERED NUMBER: 07400883)

BALANCE SHEET
31 December 2021

2021 2020
Notes £    £   
FIXED ASSETS
Tangible assets 5 1,426 2,409

CURRENT ASSETS
Debtors 6 573 5,468
Cash at bank 315,693 334,248
316,266 339,716
CREDITORS
Amounts falling due within one year 7 (14,957 ) (13,894 )
NET CURRENT ASSETS 301,309 325,822
TOTAL ASSETS LESS CURRENT
LIABILITIES

302,735

328,231

PROVISIONS FOR LIABILITIES (293 ) (458 )
NET ASSETS 302,442 327,773

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 302,342 327,673
SHAREHOLDERS' FUNDS 302,442 327,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 August 2022 and were signed on its behalf by:




Prof J G Jones - Director



Dr T C Jones - Director


TOP PERFORMANCE CONSULTING LIMITED (REGISTERED NUMBER: 07400883)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2021

1. STATUTORY INFORMATION

Top Performance Consulting 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.

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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 cost
Computer equipment - 50% on cost

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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2020 - 2 ) .

TOP PERFORMANCE CONSULTING LIMITED (REGISTERED NUMBER: 07400883)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2021

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2021 1,939 3,977 5,916
Additions - 384 384
At 31 December 2021 1,939 4,361 6,300
DEPRECIATION
At 1 January 2021 1,500 2,007 3,507
Charge for year 354 1,013 1,367
At 31 December 2021 1,854 3,020 4,874
NET BOOK VALUE
At 31 December 2021 85 1,341 1,426
At 31 December 2020 439 1,970 2,409

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors - 5,000
Other debtors 573 468
573 5,468

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 1,068 1,283
Taxation and social security 12,988 11,863
Other creditors 901 748
14,957 13,894

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2021 and 31 December 2020:

2021 2020
£    £   
Prof J G Jones
Balance outstanding at start of year (91 ) (230 )
Amounts advanced 65,283 170,764
Amounts repaid (65,560 ) (170,625 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (368 ) (91 )

TOP PERFORMANCE CONSULTING LIMITED (REGISTERED NUMBER: 07400883)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2021

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Dr T C Jones
Balance outstanding at start of year (91 ) (230 )
Amounts advanced 65,283 170,764
Amounts repaid (65,560 ) (170,625 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (368 ) (91 )

9. ULTIMATE CONTROLLING PARTY

The company is controlled jointly by Prof J G Jones and Dr T C Jones.