IRIS Accounts Production v24.1.0.576 07478239 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh074782392022-12-31074782392023-12-31074782392023-01-012023-12-31074782392021-12-31074782392022-01-012022-12-31074782392022-12-3107478239ns15:EnglandWales2023-01-012023-12-3107478239ns14:PoundSterling2023-01-012023-12-3107478239ns10:Director12023-01-012023-12-3107478239ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3107478239ns10:SmallEntities2023-01-012023-12-3107478239ns10:AuditExemptWithAccountantsReport2023-01-012023-12-3107478239ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3107478239ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3107478239ns10:FullAccounts2023-01-012023-12-3107478239ns10:OrdinaryShareClass12023-01-012023-12-3107478239ns10:Director22023-01-012023-12-3107478239ns10:CompanySecretary12023-01-012023-12-3107478239ns10:RegisteredOffice2023-01-012023-12-3107478239ns5:CurrentFinancialInstruments2023-12-3107478239ns5:CurrentFinancialInstruments2022-12-3107478239ns5:Non-currentFinancialInstruments2023-12-3107478239ns5:Non-currentFinancialInstruments2022-12-3107478239ns5:ShareCapital2023-12-3107478239ns5:ShareCapital2022-12-3107478239ns5:RetainedEarningsAccumulatedLosses2023-12-3107478239ns5:RetainedEarningsAccumulatedLosses2022-12-3107478239ns5:PlantMachinery2023-01-012023-12-3107478239ns5:LeaseholdImprovements2022-12-3107478239ns5:PlantMachinery2022-12-3107478239ns5:FurnitureFittings2022-12-3107478239ns5:LeaseholdImprovements2023-01-012023-12-3107478239ns5:FurnitureFittings2023-01-012023-12-3107478239ns5:LeaseholdImprovements2023-12-3107478239ns5:PlantMachinery2023-12-3107478239ns5:FurnitureFittings2023-12-3107478239ns5:LeaseholdImprovements2022-12-3107478239ns5:PlantMachinery2022-12-3107478239ns5:FurnitureFittings2022-12-3107478239ns5:MotorVehicles2022-12-3107478239ns5:ComputerEquipment2022-12-3107478239ns5:MotorVehicles2023-01-012023-12-3107478239ns5:ComputerEquipment2023-01-012023-12-3107478239ns5:MotorVehicles2023-12-3107478239ns5:ComputerEquipment2023-12-3107478239ns5:MotorVehicles2022-12-3107478239ns5:ComputerEquipment2022-12-3107478239ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-12-3107478239ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-12-3107478239ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-12-3107478239ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-12-3107478239ns10:OrdinaryShareClass12023-12-3107478239ns5:RetainedEarningsAccumulatedLosses2022-12-3107478239ns5:RetainedEarningsAccumulatedLosses2023-01-012023-12-31
REGISTERED NUMBER: 07478239 (England and Wales)















Financial Statements for the Year Ended 31 December 2023

for

Top Marks Mobility Ltd

Top Marks Mobility Ltd (Registered number: 07478239)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Top Marks Mobility Ltd

Company Information
for the year ended 31 December 2023







DIRECTORS: Mr M H E Smith
Mrs T C Smith





SECRETARY: Mrs T C Smith





REGISTERED OFFICE: 338 Margate Road
Ramsgate
Kent
CT12 6SQ





REGISTERED NUMBER: 07478239 (England and Wales)





ACCOUNTANTS: MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG

Top Marks Mobility Ltd (Registered number: 07478239)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,193 24,682

CURRENT ASSETS
Stocks 28,000 4,500
Debtors 5 10,774 11,665
Cash at bank and in hand 71,001 58,812
109,775 74,977
CREDITORS
Amounts falling due within one year 6 64,084 33,636
NET CURRENT ASSETS 45,691 41,341
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,884

66,023

CREDITORS
Amounts falling due after more than one
year

7

9,275

14,894
NET ASSETS 56,609 51,129

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 56,509 51,029
SHAREHOLDERS' FUNDS 56,609 51,129

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

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 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.

Top Marks Mobility Ltd (Registered number: 07478239)

Balance Sheet - continued
31 December 2023


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 28 March 2024 and were signed on its behalf by:





Mr M H E Smith - Director


Top Marks Mobility Ltd (Registered number: 07478239)

Notes to the Financial Statements
for the year ended 31 December 2023


1. STATUTORY INFORMATION

Top Marks Mobility Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

Top Marks Mobility Ltd (Registered number: 07478239)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 January 2023 4,787 7,725 1,820
Additions - - -
At 31 December 2023 4,787 7,725 1,820
DEPRECIATION
At 1 January 2023 - 5,076 1,415
Charge for year - 395 60
At 31 December 2023 - 5,471 1,475
NET BOOK VALUE
At 31 December 2023 4,787 2,254 345
At 31 December 2022 4,787 2,649 405

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 34,824 1,197 50,353
Additions - 165 165
At 31 December 2023 34,824 1,362 50,518
DEPRECIATION
At 1 January 2023 18,312 868 25,671
Charge for year 4,126 73 4,654
At 31 December 2023 22,438 941 30,325
NET BOOK VALUE
At 31 December 2023 12,386 421 20,193
At 31 December 2022 16,512 329 24,682

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
VAT 10,774 11,665

Top Marks Mobility Ltd (Registered number: 07478239)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 31,475 7,754
Tax 2,761 2,136
Social security and other taxes 1,985 774
Pension fund 328 280
Other creditors 361 3,094
Directors' current accounts 21,174 13,598
64,084 33,636

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 6,000 6,000
Bank loans - 2-5 years 3,275 8,894
9,275 14,894

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 January 2023 51,029
Profit for the year 7,480
Dividends (2,000 )
At 31 December 2023 56,509

Top Marks Mobility Ltd

Report of the Accountants to the Directors of
Top Marks Mobility Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG


28 March 2024