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The Topp Partnership Limited
Registered Number:03476862
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2023
The Topp Partnership Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
03476862
As at 31 December 2023
The Topp Partnership Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
-
13,798
2
-
13,798
Current assets
Trade and other receivables
1,353
1,600
3
4,212
Cash and cash equivalents
-
1,600
5,565
Trade and other payables: amounts falling due within one
year
(30,255)
(30,907)
4
(24,690)
(29,307)
Net current liabilities
Total assets less current liabilities
(29,307)
(10,892)
-
(2,622)
Provisions for liabilities
(29,307)
Net liabilities
(13,514)
Capital and reserves
Called up share capital
100
100
Retained earnings
(29,407)
(13,614)
(29,307)
(13,514)
Shareholders' funds
For the year ended 31 December 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 December 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their 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 Colin Topp Director
These financial statements were approved and authorised for issue by the Board on 20 February 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 December 2023
The Topp Partnership Limited
Notes to the Financial Statements
Statutory Information
The Topp Partnership Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 03476862.
Registered address:
Bwthyn Maes-Glas
Tramroadside
Edwardscille
Midglamorgan
CF46 5NS
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 director confirms that having considered their expectations and intentions, the company
ceased trading from 1 July 2023 and the accounts are prepared on a breakup basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Reducing balance
20% Reducing balance
Motor Vehicles
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Pension costs and other post-retirement benefits
Contributions to definded contributions plans are expensed in the period to which they relate.
Controlling Parties
Mr and Mrs Topp, directors, are the ultimate controlling party by virrtue of their ownership of 100% of the company's
issued share capital.
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5
For the year ended 31 December 2023
The Topp Partnership Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 January 2023
38,026
22,165
15,861
(22,165)
(15,861)
Disposals
(38,026)
At 31 December 2023
-
-
-
Provision for depreciation and impairment
At 01 January 2023
24,228
8,866
15,362
(24,228)
(8,866)
(15,362)
On disposal
At 31 December 2023
-
-
-
At 31 December 2023
Net book value
-
-
-
At 31 December 2022
499
13,299
13,798
3. Trade and other receivables
2022
2023
£
£
Other debtors
1,600
1,353
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Other creditors
30,907
30,255
5. Average number of persons employed
During the year the average number of employees was 2 (2022 : 2)
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