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REGISTERED NUMBER: 07461844 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

Top PR Limited

Top PR Limited (Registered number: 07461844)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Top PR Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: M Sanderson
Mrs S Sanderson





SECRETARY:





REGISTERED OFFICE: Pax Cottage
Spring Lane
Burghclere
Newbury
Berkshire
RG20 9NE





REGISTERED NUMBER: 07461844 (England and Wales)





ACCOUNTANTS: Accounting & Taxation Centre BTD
36 Queens Road
Newbury
Berkshire
RG14 7NE

Top PR Limited (Registered number: 07461844)

Statement of Financial Position
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,000 20,000
Property, plant and equipment 5 6,970 8,717
26,970 28,717

CURRENT ASSETS
Debtors 6 6,749 18,554
Cash at bank 28,077 39,364
34,826 57,918
CREDITORS
Amounts falling due within one year 7 16,822 23,246
NET CURRENT ASSETS 18,004 34,672
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,974

63,389

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 44,574 62,989
SHAREHOLDERS' FUNDS 44,974 63,389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2023 and were signed on its behalf by:



M Sanderson - Director


Top PR Limited (Registered number: 07461844)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Top PR Limited (Registered number: 07461844)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 20,000
NET BOOK VALUE
At 31 March 2023 20,000
At 31 March 2022 20,000

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 April 2022 19,356
Additions 974
Disposals (1,792 )
At 31 March 2023 18,538
DEPRECIATION
At 1 April 2022 10,639
Charge for year 2,323
Eliminated on disposal (1,394 )
At 31 March 2023 11,568
NET BOOK VALUE
At 31 March 2023 6,970
At 31 March 2022 8,717

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 2,766 18,175
Other debtors 3,983 379
6,749 18,554

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 24 522
Taxation and social security 11,340 19,881
Other creditors 5,458 2,843
16,822 23,246