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2023-06-30 02860050 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 02860050 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 02860050 dpl-frs:Item8 2022-07-01 2023-06-30 02860050 dpl-frs:Item8 2022-06-30 02860050 dpl-frs:Item8 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 02860050 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 02860050 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 02860050 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 02860050 dpl-frs:Item9 2022-07-01 2023-06-30 02860050 dpl-frs:Item9 2022-06-30 02860050 dpl-frs:Item9 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 02860050 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 02860050 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 02860050 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 02860050 dpl-frs:Item10 2022-07-01 2023-06-30 02860050 dpl-frs:Item10 2022-06-30 02860050 dpl-frs:Item10 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 02860050 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 02860050 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 02860050 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 02860050 dpl-frs:Item11 2022-07-01 2023-06-30 02860050 dpl-frs:Item11 2022-06-30 02860050 dpl-frs:Item11 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 02860050 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 02860050 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 02860050 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 02860050 dpl-frs:Item12 2022-07-01 2023-06-30 02860050 dpl-frs:Item12 2022-06-30 02860050 dpl-frs:Item12 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 02860050 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 02860050 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 02860050 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 02860050 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 02860050 1 2022-07-01 2023-06-30 02860050 frs-countries:EnglandWales 2022-07-01 2023-06-30 02860050 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 02860050 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 02860050 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 02860050 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 02860050 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 02860050 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 02860050 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 02860050 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 02860050 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 02860050 2021-06-30 02860050 2022-06-30 02860050 2021-07-01 2022-06-30 02860050 frs-core:CurrentFinancialInstruments 2022-06-30 02860050 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 02860050 frs-core:Non-currentFinancialInstruments 2022-06-30 02860050 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 02860050 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 02860050 frs-core:CurrentFinancialInstruments 2022-06-30 02860050 frs-core:AfterOneYear 2021-07-01 2022-06-30 02860050 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 02860050 frs-core:BetweenOneFiveYears 2022-06-30 02860050 frs-core:ComputerEquipment 2022-06-30 02860050 frs-core:ComputerEquipment 2021-07-01 2022-06-30 02860050 frs-core:ComputerEquipment 2021-06-30 02860050 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 02860050 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 02860050 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 02860050 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 02860050 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 02860050 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 02860050 frs-core:FurnitureFittings 2022-06-30 02860050 frs-core:FurnitureFittings 2021-07-01 2022-06-30 02860050 frs-core:FurnitureFittings 2021-06-30 02860050 frs-core:NetGoodwill 2022-06-30 02860050 frs-core:NetGoodwill 2021-07-01 2022-06-30 02860050 frs-core:NetGoodwill 2021-06-30 02860050 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 02860050 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 02860050 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 02860050 frs-core:LandBuildings 2022-06-30 02860050 frs-core:LandBuildings 2021-07-01 2022-06-30 02860050 frs-core:LandBuildings 2021-06-30 02860050 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 02860050 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 02860050 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 02860050 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 02860050 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 02860050 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 02860050 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 02860050 frs-core:MoreThanFiveYears 2022-06-30 02860050 frs-core:MotorVehicles 2022-06-30 02860050 frs-core:MotorVehicles 2021-07-01 2022-06-30 02860050 frs-core:MotorVehicles 2021-06-30 02860050 frs-core:OtherResidualIntangibleAssets 2022-06-30 02860050 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 02860050 frs-core:OtherResidualIntangibleAssets 2021-06-30 02860050 frs-core:PlantMachinery 2022-06-30 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02860050 frs-core:ShareCapital 2022-06-30 02860050 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 02860050 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 02860050 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 02860050 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 02860050 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 02860050 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 02860050 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 02860050 frs-countries:Europe 2021-07-01 2022-06-30 02860050 frs-countries:NorthAmerica 2021-07-01 2022-06-30 02860050 frs-countries:SouthAmerica 2021-07-01 2022-06-30 02860050 frs-countries:Asia 2021-07-01 2022-06-30 02860050 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 02860050 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 02860050 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 02860050 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 02860050 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 02860050 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 02860050 frs-bus:FullAccounts 2021-07-01 2022-06-30 02860050 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 02860050 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 02860050 frs-bus:FRS102 2021-07-01 2022-06-30 02860050 frs-bus:MediumEntities 2021-07-01 2022-06-30 02860050 frs-bus:SmallEntities 2021-07-01 2022-06-30 02860050 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 02860050 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 02860050 frs-bus:Audited 2021-07-01 2022-06-30 02860050 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 02860050 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 02860050 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 02860050 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 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2022-06-30 02860050 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 02860050 frs-bus:OrdinaryShareClass5 2021-06-30 02860050 frs-bus:OrdinaryShareClass5 2022-06-30 02860050 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 02860050 frs-bus:PreferenceShareClass1 2021-06-30 02860050 frs-bus:PreferenceShareClass1 2022-06-30 02860050 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 02860050 frs-bus:PreferenceShareClass2 2021-06-30 02860050 frs-bus:PreferenceShareClass2 2022-06-30 02860050 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 02860050 frs-bus:PreferenceShareClass3 2021-06-30 02860050 frs-bus:PreferenceShareClass3 2022-06-30 02860050 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 02860050 frs-bus:PreferenceShareClass4 2021-06-30 02860050 frs-bus:PreferenceShareClass4 2022-06-30 02860050 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 02860050 frs-bus:PreferenceShareClass5 2021-06-30 02860050 frs-bus:PreferenceShareClass5 2022-06-30 02860050 1 2021-07-01 2022-06-30 02860050 1 2022-06-30 02860050 1 2021-07-01 2022-06-30 02860050 frs-core:LeasedAssets 2021-07-01 2022-06-30 02860050 frs-core:OwnedAssets 2021-07-01 2022-06-30 02860050 frs-core:CurrencyRisk 2021-07-01 2022-06-30 02860050 frs-core:MarketRisk 2021-07-01 2022-06-30 02860050 frs-core:InterestRateRisk 2021-07-01 2022-06-30 02860050 frs-core:DeferredTaxation 2021-07-01 2022-06-30 02860050 frs-core:DeferredTaxation 2021-06-30 02860050 frs-core:DeferredTaxation 2022-06-30 02860050 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 02860050 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 02860050 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 02860050 frs-core:ProvisionsDeferredTax 2022-06-30 02860050 frs-core:OtherDeferredTax 2022-06-30 02860050 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 02860050 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 02860050 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 02860050 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 02860050 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 02860050 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 02860050 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 02860050 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 02860050 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 02860050 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 02860050 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 02860050 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 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Registered number: 02860050
Topfawn Management Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Naylor Accountancy Services Ltd
25 Hursley Road
Chandler's Ford
Eastleigh
Hampshire
SO53 2FS
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Topfawn Management Limited for the year ended 30 June 2023 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Topfawn Management Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Topfawn Management Limited and state those matters that we have agreed to state to the director of Topfawn Management Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Topfawn Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Topfawn Management Limited . You consider that Topfawn Management Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Topfawn Management Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
Naylor Accountancy Services
2nd February 2024
Naylor Accountancy Services Ltd
25 Hursley Road
Chandler's Ford
Eastleigh
Hampshire
SO53 2FS
Page 1
Page 2
Balance Sheet
Registered number: 02860050
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,053 30,795
28,053 30,795
CURRENT ASSETS
Debtors 5 188,745 174,342
Cash at bank and in hand 68,659 93,865
257,404 268,207
Creditors: Amounts Falling Due Within One Year 6 (13,614 ) (13,301 )
NET CURRENT ASSETS (LIABILITIES) 243,790 254,906
TOTAL ASSETS LESS CURRENT LIABILITIES 271,843 285,701
Creditors: Amounts Falling Due After More Than One Year 7 (23,441 ) (33,441 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,245 ) (5,851 )
NET ASSETS 244,157 246,409
CAPITAL AND RESERVES
Called up share capital 8 10,000 10,000
Profit and Loss Account 234,157 236,409
SHAREHOLDERS' FUNDS 244,157 246,409
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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 member has 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.
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
Mr Mark Hughes
Director
2nd February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Topfawn Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02860050 . The registered office is The Coach House Highbridge Farm, Highbridge Road, Eastleigh, Hampshire, SO50 6HN.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2022 127,277 63,145 47,053 237,475
Additions 5,710 - 341 6,051
Disposals (57,982 ) (16,221 ) (44,507 ) (118,710 )
As at 30 June 2023 75,005 46,924 2,887 124,816
Depreciation
As at 1 July 2022 121,289 40,023 45,368 206,680
Provided during the period 1,498 6,830 465 8,793
Disposals (57,982 ) (16,221 ) (44,507 ) (118,710 )
As at 30 June 2023 64,805 30,632 1,326 96,763
Net Book Value
As at 30 June 2023 10,200 16,292 1,561 28,053
As at 1 July 2022 5,988 23,122 1,685 30,795
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 188,292 173,986
VAT 453 356
188,745 174,342
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,260 1,192
Bank loans and overdrafts 10,000 10,000
Corporation tax 1,561 483
Other creditors - 833
Accruals and deferred income 793 793
13,614 13,301
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 23,441 33,441
23,441 33,441
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10,000 10,000
9. Ultimate Controlling Party
The company's ultimate controlling party is Mark Hughes, by virtue of his ownership of 100% of the issued share capital in the company.
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