Acorah Software Products - Accounts Production 14.2.200 false true false 24 June 2022 30 June 2023 30 June 2023 14193074 Mr Yau Kan William Leung Ms Hoi Yan Lo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14193074 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-23 14193074 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 14193074 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 14193074 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 14193074 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-24 2023-06-30 14193074 frs-core:AllSubsidiaries 2022-06-24 2023-06-30 14193074 frs-core:KeyManagementPersonnel 2022-06-24 2023-06-30 14193074 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-24 2023-06-30 14193074 frs-core:OtherRelatedParties 2022-06-24 2023-06-30 14193074 2022-06-23 14193074 2023-06-30 14193074 2022-06-24 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Registered number: 14193074
Top Buy Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14193074
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 8,617
Investment Properties 5 184,705
193,322
CURRENT ASSETS
Cash at bank and in hand 478
478
Creditors: Amounts Falling Due Within One Year 6 (201,410 )
NET CURRENT ASSETS (LIABILITIES) (200,932 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,610 )
NET LIABILITIES (7,610 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (7,710 )
SHAREHOLDERS' FUNDS (7,610)
For the year ending 30 June 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Hoi Yan Lo
Director
27 November 2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Top Buy Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14193074 . The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, Oxfordshire, OX28 4YR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% RB
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 24 June 2022 -
Additions 11,489
As at 30 June 2023 11,489
Depreciation
As at 24 June 2022 -
Provided during the period 2,872
As at 30 June 2023 2,872
Net Book Value
As at 30 June 2023 8,617
As at 24 June 2022 -
5. Investment Property
2023
£
Fair Value
As at 24 June 2022 -
Additions 184,705
As at 30 June 2023 184,705
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2023
£
Directors' loan accounts 201,410
201,410
7. Share Capital
2023
£
Allotted, Called up and fully paid 100
Page 3