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Registered Number: 12493527
England and Wales

 

 

 

TOP CHOICE ROOFING LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Report to the directors on the preparation of the unaudited statutory accounts of Top Choice Roofing Limited for the year ended 31 March 2024

In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of Top Choice Roofing Limited for the year ended 31 March 2024 which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of Top Choice Roofing Limited, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Top Choice Roofing Limited and state those matters that we have agreed to state to the Board of Directors of Top Choice Roofing Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Top Choice Roofing  Limited and its board of Directors as a body for our work or for this report.
It is your duty to ensure that Top Choice Roofing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position, and profit of Top Choice Roofing Limited.
You consider that Top Choice Roofing Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Top Choice Roofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. 


Accountancy Enterprise Ltd
71-75 Shelton street
Covent garden
WC2H 9JQ
05 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 10,863    16,295 
10,863    16,295 
Current assets      
Debtors 62,169   
Cash at bank and in hand 6,873    63,024 
69,042    63,024 
Creditors: amount falling due within one year (32,891)   (17,910)
Net current assets 36,151    45,114 
 
Total assets less current liabilities 47,014    61,409 
Creditors: amount falling due after more than one year   (43,166)
Net assets 47,014    18,243 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 47,013    18,242 
Shareholders' funds 47,014    18,243 
 


For the year to 31 March 2024, the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges his responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 05 August 2024 and were signed by:


-------------------------------
Harinder Singh Singh
Director
2
General Information
Top Choice Roofing Limited 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's Information page.

The financial statements are prepared in sterling which is the functional currency of the company.
1.

Accounting policies

Significant accounting policies
These financial statements have been prepared in compliance with FRS 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 cost convention.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, and other sales taxes.
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the statement of Income and Retained Earnings, 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible fixed assets
Tangible fixed assets, 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  -  Straight Line over 5 years
Plant and Machinery 5 Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2023 32,590    32,590 
Additions  
Disposals  
At 31 March 2024 32,590    32,590 
Depreciation
At 01 April 2023 16,295    16,295 
Charge for year 5,432    5,432 
On disposals  
At 31 March 2024 21,727    21,727 
Net book values
Closing balance as at 31 March 2024 10,863    10,863 
Opening balance as at 01 April 2023 16,295    16,295 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

3