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Top Tuning Limited
Registered Number:10926339
For the year ended 31 August 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2023
Top Tuning Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
10926339
As at 31 August 2023
Top Tuning Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
23,715
50,378
2
23,715
50,378
Current assets
Trade and other receivables
777
857
3
1,070
Cash and cash equivalents
1,675
2,532
1,847
Trade and other payables: amounts falling due within one
year
(147,462)
(122,111)
4
(145,615)
(119,579)
Net current liabilities
Total assets less current liabilities
(95,864)
(95,237)
(95,864)
Net liabilities
(95,237)
Capital and reserves
Called up share capital
2
2
Retained earnings
(95,866)
(95,239)
(95,864)
(95,237)
Shareholders' funds
For the year ended 31 August 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 of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Dean Henry Simpson Director
These financial statements were approved and authorised for issue by the Board on 07 February 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2023
Top Tuning Limited
Notes to the Financial Statements
Statutory Information
Top Tuning Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 10926339.
Registered address:
2 Curlew Drive
Chippenham
Wiltshire
SN14 6YQ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Property, plant and equipment
Total
Computer
Equipment
Motor Vehicles
Plant and
Machinery
£
£
£
£
Cost or
valuation
At 01 September 2022
152,758
74,252
46,246
32,260
At 31 August 2023
32,260
46,246
74,252
152,758
Provision for depreciation and impairment
At 01 September 2022
102,380
47,203
39,047
16,130
Charge for year
26,663
11,399
7,199
8,065
At 31 August 2023
129,043
58,602
46,246
24,195
At 31 August 2023
Net book value
8,065
-
15,650
23,715
At 31 August 2022
16,130
7,199
27,049
50,378
3. Trade and other receivables
2022
2023
£
£
Trade debtors
500
420
Other debtors
357
357
777
857
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5
For the year ended 31 August 2023
Top Tuning Limited
Notes to the Financial Statements Continued
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft (secured)
(521)
(521)
Taxation and social security
3,878
1,241
Other creditors
118,754
146,742
122,111
147,462
5. Average number of persons employed
During the year the average number of employees was 0
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