Acorah Software Products - Accounts Production 14.5.501 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 10969705 Mr William Hart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10969705 2022-09-30 10969705 2023-09-30 10969705 2022-10-01 2023-09-30 10969705 frs-core:CurrentFinancialInstruments 2023-09-30 10969705 frs-core:FurnitureFittings 2023-09-30 10969705 frs-core:FurnitureFittings 2022-10-01 2023-09-30 10969705 frs-core:FurnitureFittings 2022-09-30 10969705 frs-core:MotorVehicles 2023-09-30 10969705 frs-core:MotorVehicles 2022-10-01 2023-09-30 10969705 frs-core:MotorVehicles 2022-09-30 10969705 frs-core:PlantMachinery 2023-09-30 10969705 frs-core:PlantMachinery 2022-10-01 2023-09-30 10969705 frs-core:PlantMachinery 2022-09-30 10969705 frs-core:ShareCapital 2023-09-30 10969705 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10969705 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 10969705 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 10969705 frs-bus:SmallEntities 2022-10-01 2023-09-30 10969705 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 10969705 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10969705 frs-bus:Director1 2022-10-01 2023-09-30 10969705 frs-countries:EnglandWales 2022-10-01 2023-09-30 10969705 2021-09-30 10969705 2022-09-30 10969705 2021-10-01 2022-09-30 10969705 frs-core:CurrentFinancialInstruments 2022-09-30 10969705 frs-core:ShareCapital 2022-09-30 10969705 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 10969705
Top 2 Bottom Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Trek Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10969705
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,634 21,505
17,634 21,505
CURRENT ASSETS
Cash at bank and in hand 10,599 8,574
10,599 8,574
Creditors: Amounts Falling Due Within One Year 5 (96,241 ) (60,596 )
NET CURRENT ASSETS (LIABILITIES) (85,642 ) (52,022 )
TOTAL ASSETS LESS CURRENT LIABILITIES (68,008 ) (30,517 )
NET LIABILITIES (68,008 ) (30,517 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (68,009 ) (30,518 )
SHAREHOLDERS' FUNDS (68,008) (30,517)
Page 1
Page 2
For the year ending 30 September 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 William Hart
Director
2nd April 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Top 2 Bottom Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10969705 . The registered office is Suite 2 The Barbican Centre Lustleigh Close, Marsh Barton Trading Estate, Exeter, Devon, EX2 8PW.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 18% Reducing balance
Motor Vehicles 18% Reducing balance
Fixtures & Fittings 18% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2022 20,000 17,060 1,400 38,460
As at 30 September 2023 20,000 17,060 1,400 38,460
Depreciation
As at 1 October 2022 10,627 5,871 457 16,955
Provided during the period 1,687 2,014 170 3,871
As at 30 September 2023 12,314 7,885 627 20,826
Net Book Value
As at 30 September 2023 7,686 9,175 773 17,634
As at 1 October 2022 9,373 11,189 943 21,505
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security - 561
VAT 10,149 13,508
Accruals and deferred income 1,933 3,800
Director's loan account 84,159 42,727
96,241 60,596
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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