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REGISTERED NUMBER: 03658691 (England and Wales)







FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2023

FOR

TOP SECURITY FENCING (UK) LIMITED

TOP SECURITY FENCING (UK) LIMITED (REGISTERED NUMBER: 03658691)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TOP SECURITY FENCING (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2023







DIRECTOR: R M Whitby





SECRETARY: Mrs B Whitby





REGISTERED OFFICE: 1 & 2 Central Court
High Street
Bridgnorth
Shropshire
WV16 4DB





REGISTERED NUMBER: 03658691 (England and Wales)





ACCOUNTANTS: Stanton Ralph & Co Limited
Chartered Accountants
The Old Police Station
Whitburn Street
Bridgnorth
Shropshire
WV16 4QP

TOP SECURITY FENCING (UK) LIMITED (REGISTERED NUMBER: 03658691)

BALANCE SHEET
30TH APRIL 2023

30.4.22 30.4.23
£    £    Notes £    £   
FIXED ASSETS
4,606 Tangible assets 4 3,732

CURRENT ASSETS
56,184 Stocks 34,815
3,415,912 Debtors 5 2,234,621
373,064 Cash at bank 376,820
3,845,160 2,646,256
CREDITORS
1,804,967 Amounts falling due within one year 6 531,551
2,040,193 NET CURRENT ASSETS 2,114,705
2,044,799 TOTAL ASSETS LESS CURRENT LIABILITIES 2,118,437

875 PROVISIONS FOR LIABILITIES 709
2,043,924 NET ASSETS 2,117,728

CAPITAL AND RESERVES
100 Called up share capital 7 100
10 Capital redemption reserve 10
2,043,814 Retained earnings 2,117,618
2,043,924 SHAREHOLDERS' FUNDS 2,117,728

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25th September 2023 and were signed by:





R M Whitby - Director


TOP SECURITY FENCING (UK) LIMITED (REGISTERED NUMBER: 03658691)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023

1. STATUTORY INFORMATION

Top Security Fencing (UK) 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

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.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

TOP SECURITY FENCING (UK) LIMITED (REGISTERED NUMBER: 03658691)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2022 33,604
Additions 900
At 30th April 2023 34,504
DEPRECIATION
At 1st May 2022 28,998
Charge for year 1,774
At 30th April 2023 30,772
NET BOOK VALUE
At 30th April 2023 3,732
At 30th April 2022 4,606

5. DEBTORS
30.4.23 30.4.22
£    £   
Amounts falling due within one year:
Trade debtors 1,146,706 2,078,929
Customer loans 109,002 103,697
Other debtors 831,380 974,633
2,087,088 3,157,259

Amounts falling due after more than one year:
Customer loans 147,533 258,653

Aggregate amounts 2,234,621 3,415,912

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 412,635 1,649,659
Taxation and social security 84,245 143,262
Other creditors 34,671 12,046
531,551 1,804,967

TOP SECURITY FENCING (UK) LIMITED (REGISTERED NUMBER: 03658691)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
89 Ordinary £1 89 89
1 Ordinary A £1 1 1
10 Ordinary B £1 10 10
100 100

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2023 and 30th April 2022:

30.4.23 30.4.22
£    £   
R M Whitby
Balance outstanding at start of year 499,151 516,159
Amounts advanced 150,952 71,992
Amounts repaid (150,333 ) (89,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 499,770 499,151