1 February 2022 false No description of principal activity Taxfiler 2023.9.1 04522006business:PrivateLimitedCompanyLtd2022-02-012023-01-31 045220062022-01-31 045220062022-02-012023-01-31 04522006business:AuditExempt-NoAccountantsReport2022-02-012023-01-31 04522006business:FilletedAccounts2022-02-012023-01-31 045220062023-01-31 04522006business:Director12022-02-012023-01-31 04522006business:RegisteredOffice2022-02-012023-01-31 045220062022-01-31 04522006core:WithinOneYear2023-01-31 04522006core:WithinOneYear2022-01-31 04522006core:AfterOneYear2023-01-31 04522006core:AfterOneYear2022-01-31 04522006core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 04522006core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 04522006core:CapitalRedemptionReservecore:PreviouslyStatedAmount2023-01-31 04522006core:CapitalRedemptionReservecore:PreviouslyStatedAmount2022-01-31 04522006core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 04522006core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 04522006core:PreviouslyStatedAmount2023-01-31 04522006core:PreviouslyStatedAmount2022-01-31 04522006business:SmallEntities2022-02-012023-01-31 04522006countries:EnglandWales2022-02-012023-01-31 04522006core:MotorVehicles2022-02-012023-01-31 04522006core:Goodwill2022-01-31 04522006core:Goodwill2023-01-31 04522006core:MotorVehicles2022-01-31 04522006core:MotorVehicles2023-01-31 045220062021-02-012022-01-31 iso4217:GBP xbrli:pure
Company Registration No. 04522006 (England and Wales)
Top 2 Bottom Limited Unaudited accounts for the year ended 31 January 2023
Top 2 Bottom Limited Unaudited accounts Contents
Page
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Top 2 Bottom Limited Company Information for the year ended 31 January 2023
Director
Mark Hambly
Company Number
04522006 (England and Wales)
Registered Office
BURNT OAK BENOVER ROAD YALDING KENT ME18 6AS
Accountants
Maria Cole 4 Hadley Gardens Hollingbourne MAIDSTONE ME17 1UF
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Top 2 Bottom Limited Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
890 
890 
Tangible assets
13,746 
21,195 
14,636 
22,085 
Current assets
Inventories
7,000 
7,000 
Debtors
(9,317)
8,360 
Cash at bank and in hand
315,790 
269,429 
313,473 
284,789 
Creditors: amounts falling due within one year
(27,778)
(14,186)
Net current assets
285,695 
270,603 
Total assets less current liabilities
300,331 
292,688 
Creditors: amounts falling due after more than one year
(2,978)
- 
Net assets
297,353 
292,688 
Capital and reserves
Called up share capital
50 
50 
Capital redemption reserve
50 
50 
Profit and loss account
297,253 
292,588 
Shareholders' funds
297,353 
292,688 
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 September 2023 and were signed on its behalf by
Mark Hambly Director Company Registration No. 04522006
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Top 2 Bottom Limited Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Top 2 Bottom Limited is a private company, limited by shares, registered in England and Wales, registration number 04522006. The registered office is BURNT OAK, BENOVER ROAD, YALDING, KENT, ME18 6AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2022
1,582 
At 31 January 2023
1,582 
Amortisation
At 1 February 2022
692 
At 31 January 2023
692 
Net book value
At 31 January 2023
890 
At 31 January 2022
890 
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Top 2 Bottom Limited Notes to the Accounts for the year ended 31 January 2023
5
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 February 2022
33,398 
At 31 January 2023
33,398 
Depreciation
At 1 February 2022
12,203 
Charge for the year
7,449 
At 31 January 2023
19,652 
Net book value
At 31 January 2023
13,746 
At 31 January 2022
21,195 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
(33,615)
- 
Amounts falling due after more than one year
Trade debtors
24,298 
8,360 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
26,503 
- 
Taxes and social security
1,275 
1,963 
Other creditors
- 
12,223 
27,778 
14,186 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
2,978 
- 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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