2023-01-012023-12-312023-12-31false09771551TOP HAT PRODUCTIONS 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TOP HAT PRODUCTIONS LIMITED

Registered Number
09771551
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

TOP HAT PRODUCTIONS LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

KEMP, Darren John

Company Secretary

RYSAFFE SECRETARIES

Registered Address

71 Queen Victoria Street
London
EC4V 4BE

Registered Number

09771551 (England and Wales)
TOP HAT PRODUCTIONS LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,9692,626
1,9692,626
Current assets
Stocks-135,443
Debtors269,52970,226
Cash at bank and on hand12,59520,235
282,124225,904
Creditors amounts falling due within one year(200,740)(201,630)
Net current assets (liabilities)81,38424,274
Total assets less current liabilities83,35326,900
Net assets83,35326,900
Capital and reserves
Called up share capital11
Profit and loss account83,35226,899
Shareholders' funds83,35326,900
The financial statements were approved and authorised for issue by the Director on 20 September 2024, and are signed on its behalf by:
KEMP, Darren John
Director
Registered Company No. 09771551
TOP HAT PRODUCTIONS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The director believes that the company is experiencing good levels of sales growth with adequate resources to continue in operational existence for the foreseeable future. Accordingly the company continues to adopt the going concern basis of accounting in the preparation of its financial statements.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year43
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 234,7664,766
At 31 December 234,7664,766
Depreciation and impairment
At 01 January 232,1402,140
Charge for year657657
At 31 December 232,7972,797
Net book value
At 31 December 231,9691,969
At 31 December 222,6262,626