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Company Registration No. 05018298 (England and Wales)
TOP UPS (UK) LIMITED Unaudited accounts for the year ended 31 January 2023
TOP UPS (UK) LIMITED Unaudited accounts Contents
Page
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TOP UPS (UK) LIMITED Company Information for the year ended 31 January 2023
Director
Grace Mwangi
Company Number
05018298 (England and Wales)
Registered Office
OFFICE 6, MARLOWE HOUSE WATLING STREET HOCKLIFFE LEIGHTON BUZZARD LU7 9LS ENGLAND
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TOP UPS (UK) LIMITED Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,592 
3,240 
Current assets
Debtors
7,992 
6,408 
Cash at bank and in hand
15,668 
19,997 
23,660 
26,405 
Creditors: amounts falling due within one year
(18,887)
(22,595)
Net current assets
4,773 
3,810 
Total assets less current liabilities
7,365 
7,050 
Creditors: amounts falling due after more than one year
(6,902)
(10,250)
Net assets/(liabilities)
463 
(3,200)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
461 
(3,202)
Shareholders' funds
463 
(3,200)
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 her 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 21 October 2023 and were signed on its behalf by
Grace Mwangi Director Company Registration No. 05018298
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TOP UPS (UK) LIMITED Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
TOP UPS (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05018298. The registered office is OFFICE 6, MARLOWE HOUSE WATLING STREET, HOCKLIFFE, LEIGHTON BUZZARD, LU7 9LS, ENGLAND.
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:
Plant & machinery
20% Reducing
Computer equipment
20% Reducing
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2022
2,200 
1,850 
4,050 
At 31 January 2023
2,200 
1,850 
4,050 
Depreciation
At 1 February 2022
440 
370 
810 
Charge for the year
352 
296 
648 
At 31 January 2023
792 
666 
1,458 
Net book value
At 31 January 2023
1,408 
1,184 
2,592 
At 31 January 2022
1,760 
1,480 
3,240 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,992 
6,408 
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TOP UPS (UK) LIMITED Notes to the Accounts for the year ended 31 January 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,707 
3,000 
Taxes and social security
3,227 
2,323 
Loans from directors
13,203 
16,622 
Accruals
750 
650 
18,887 
22,595 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
6,902 
10,250 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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