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Company Registration No. 14104834 (Wales)
Top Club Abercynon Limited Unaudited accounts for the year ended 31 March 2024
Top Club Abercynon Limited Unaudited accounts Contents
Page
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Top Club Abercynon Limited Company Information for the year ended 31 March 2024
Director
P M Coomer
Company Number
14104834 (Wales)
Registered Office
43 Bryntirion Ynysboeth Mountain Ash Wales CF45 4DX
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Top Club Abercynon Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,884 
6,898 
Current assets
Inventories
6,573 
4,498 
Cash at bank and in hand
12,206 
11,167 
18,779 
15,665 
Creditors: amounts falling due within one year
(38,151)
(22,035)
Net current liabilities
(19,372)
(6,370)
Net (liabilities)/assets
(12,488)
528 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(12,588)
428 
Shareholders' funds
(12,488)
528 
For the year ending 31 March 2024 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 August 2024 and were signed on its behalf by
P M Coomer Director Company Registration No. 14104834
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Top Club Abercynon Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Top Club Abercynon Limited is a private company, limited by shares, registered in Wales, registration number 14104834. The registered office is 43 Bryntirion, Ynysboeth, Mountain Ash, Wales, CF45 4DX .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% reducing balance
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2023
7,343 
Additions
1,200 
At 31 March 2024
8,543 
Depreciation
At 1 April 2023
445 
Charge for the year
1,214 
At 31 March 2024
1,659 
Net book value
At 31 March 2024
6,884 
At 31 March 2023
6,898 
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Top Club Abercynon Limited Notes to the Accounts for the year ended 31 March 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,927 
1,876 
Trade creditors
9,491 
5,562 
Other creditors
856 
428 
Loans from directors
25,877 
14,169 
38,151 
22,035 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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