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Registered Number: 13460658
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 June 2024

for

TOP TASTY LTD

Chartered Accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of TOP TASTY LTD for the year ended 30 June 2024.

In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TOP TASTY LTD for the year ended 30 June 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations.

This report is made solely to the Board of Directors of TOP TASTY LTD, as a body, in accordance with the terms of our engagement letter dated 01 June  2021. Our work has been undertaken solely to prepare for your approval the financial statements of TOP TASTY LTD and state those matters that we have agreed to state to the Board of Directors of TOP TASTY LTD, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TOP TASTY LTD and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that TOP TASTY LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of TOP TASTY LTD. You consider that TOP TASTY LTD 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 financial statements of TOP TASTY LTD. 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 financial statements for the year ended 30 June 2024.




....................................................
KWSR & CO LTD
136 Merton High Street
London
SW19 1BA
09 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Stocks 1,690    1,890 
Debtors 63   
Cash at bank and in hand 6,889    2,964 
8,642    4,854 
Creditors: amount falling due within one year (18,006)   (21,401)
Net current assets (9,364)   (16,547)
 
Total assets less current liabilities (9,364)   (16,547)
Net assets (9,364)   (16,547)
 

Capital and reserves
     
Called up share capital 3 1    1 
Profit and loss account (9,365)   (16,548)
Shareholders' funds (9,364)   (16,547)
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 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 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 board of directors on 09 August 2024 and were signed on its behalf by:


-------------------------------
MR Sahed Uddin
Director
2
General Information
TOP TASTY LTD is a private company, limited by shares, registered in England and Wales, registration number 13460658, registration address 11 High Street, Stanstead Abbotts, Ware , SG12 8AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) 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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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.

Average number of employees


Average number of employees during the year was 5 (2023 : 6).
3.

Share Capital

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

3