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Registered Number: 11053552
England and Wales

 

 

 

TOPP TYRES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
  2023   2022
    £ £   £ £
Fixed assets   1,661      2,215 
Current assets 96,733      57,109   
Prepayments and accrued income 7,037      3,117   
Creditors: amount falling due within one year (64,852)     (28,320)  
Net current assets   38,918      31,906 
Total assets less current liabilities   40,579      34,121 
Creditors: amount falling due after more than one year   (33,875)     (36,112)
Net assets   6,704      (1,991)
 

         
Capital and reserves   6,704      (1,991)
 
NOTES TO THE ACCOUNTS

General Information
Topp Tyres Limited is a private company, limited by shares, registered in England and Wales, registration number 11053552, registration address 36 Station Road, Pembroke, Pembrokeshire, SA71 4AH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
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:
25% reducing balance method
Motor Vehicles 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 December 2022 5,250    5,250 
Additions  
Disposals  
At 30 November 2023 5,250    5,250 
Depreciation
At 01 December 2022 3,035    3,035 
Charge for year 554    554 
On disposals  
At 30 November 2023 3,589    3,589 
Net book values
Closing balance as at 30 November 2023 1,661    1,661 
Opening balance as at 01 December 2022 2,215    2,215 


3.

Average number of employees

The company employed two employees other than the director for the year.
Average number of employees during the year was 3 (2022 : 1).


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 30 August 2024 and were signed on its behalf by:


--------------------------------
Darren Topp
Director
1