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REGISTERED NUMBER: 03662973 (England and Wales)















TOP SERVICE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TOP SERVICE LIMITED

COMPANY INFORMATION
For The Year Ended 30 SEPTEMBER 2023







DIRECTORS: Ms L M Cardus
K Halligan
M Ricketts
E Reilly





REGISTERED OFFICE: Unit 2-3
Regents Court
Farmoor Lane
Redditch
Worcestershire
B98 0SD





REGISTERED NUMBER: 03662973 (England and Wales)





ACCOUNTANTS: Charles Lovell & Co Limited
Chartered Certified Accountants
and Statutory Auditors
8 Church Green East
Redditch
Worcestershire
B98 8BP

TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 71,017 23,131
71,017 23,131

CURRENT ASSETS
Debtors 6 563,621 486,737
Cash at bank 415,047 452,402
978,668 939,139
CREDITORS
Amounts falling due within one year 7 543,537 549,186
NET CURRENT ASSETS 435,131 389,953
TOTAL ASSETS LESS CURRENT
LIABILITIES

506,148

413,084

PROVISIONS FOR LIABILITIES 17,895 4,428
NET ASSETS 488,253 408,656

CAPITAL AND RESERVES
Called up share capital 1,316 1,316
Retained earnings 486,937 407,340
488,253 408,656

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2024 and were signed on its behalf by:





Ms L M Cardus - Director


TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

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

Goodwill
Goodwill acquired is amortised in equal instalments over its estimated economic life.

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.

Fixture, fittings & equipment-25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 SEPTEMBER 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 14,000
AMORTISATION
At 1 October 2022
and 30 September 2023 14,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 27,793 207,186 234,979
Additions - 67,414 67,414
Disposals - (3,256 ) (3,256 )
At 30 September 2023 27,793 271,344 299,137
DEPRECIATION
At 1 October 2022 27,793 184,055 211,848
Charge for year - 17,150 17,150
Eliminated on disposal - (878 ) (878 )
At 30 September 2023 27,793 200,327 228,120
NET BOOK VALUE
At 30 September 2023 - 71,017 71,017
At 30 September 2022 - 23,131 23,131

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 503,639 438,801
Other debtors 59,982 47,936
563,621 486,737

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 121,272 189,946
Taxation and social security 86,265 81,374
Other creditors 336,000 277,866
543,537 549,186

TOP SERVICE LIMITED (REGISTERED NUMBER: 03662973)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 SEPTEMBER 2023


8. OTHER FINANCIAL COMMITMENTS

The company had total commitments at the balance sheet date of £Nil (2022 £7,275).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
E Reilly
Balance outstanding at start of year 19,000 5,000
Amounts advanced 6,000 14,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,000 19,000

10. RELATED PARTY DISCLOSURES

During the year, the company paid dividends to associated companies totalling £206,302 (2022 £352,336).

During the year the company paid rent of £43,466 (2022 £43,816) to Top Service (Holdings) Limited, the parent company.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Top Service (Holdings) Limited.

The ultimate parent company is Top Service Trading Group (Holdings) Limited.

The ultimate controlling party is L M Cardus.