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Company Registration No. 11065311 (England and Wales)
Top Grades Learning Centre Ltd Unaudited accounts for the year ended 30 November 2023
Top Grades Learning Centre Ltd Unaudited accounts Contents
Page
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Top Grades Learning Centre Ltd Company Information for the year ended 30 November 2023
Directors
Mr Bacem Barka Mr Juneid Ismael Sayed-Hossen
Company Number
11065311 (England and Wales)
Registered Office
66-68 Stanhope Road St Albans Herts AL1 5BL
Accountants
Capital Accounting Solutions 277-279 Bethnal Green Road London E2 6AH
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Top Grades Learning Centre Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,714 
10,150 
Current assets
Debtors
62,089 
49,877 
Cash at bank and in hand
2,722 
20,963 
64,811 
70,840 
Creditors: amounts falling due within one year
(22,470)
(13,776)
Net current assets
42,341 
57,064 
Total assets less current liabilities
54,055 
67,214 
Creditors: amounts falling due after more than one year
(3,546)
(26,546)
Net assets
50,509 
40,668 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
50,409 
40,568 
Shareholders' funds
50,509 
40,668 
For the year ending 30 November 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 23 August 2024 and were signed on its behalf by
Mr Juneid Ismael Sayed-Hossen Director Company Registration No. 11065311
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Top Grades Learning Centre Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Top Grades Learning Centre Ltd is a private company, limited by shares, registered in England and Wales, registration number 11065311. The registered office is 66-68 Stanhope Road, St Albans, Herts, AL1 5BL.
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
25% Straight Line
Computer equipment
25% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2022
46,243 
Additions
3,902 
At 30 November 2023
50,145 
Depreciation
At 1 December 2022
36,093 
Charge for the year
2,338 
At 30 November 2023
38,431 
Net book value
At 30 November 2023
11,714 
At 30 November 2022
10,150 
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Top Grades Learning Centre Ltd Notes to the Accounts for the year ended 30 November 2023
5
Average number of employees
During the year the average number of employees was 6 (2022: 6).
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