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REGISTERED NUMBER: 04364823 (England and Wales)


Financial Statements for the Year Ended 31 January 2024

for

Top Shop (UK) Limited

Top Shop (UK) Limited (Registered number: 04364823)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Top Shop (UK) Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mrs Harpal Kaur
Mrs Rupinder Kaur Sandhu





SECRETARY: Mrs Rupinder Kaur Sandhu





REGISTERED OFFICE: Bridge House
9-13 Holbrook Lane
Coventry
United Kingdom
CV6 4AD





REGISTERED NUMBER: 04364823 (England and Wales)





ACCOUNTANTS: Sterling Accounting Services Limited
Bridge House
9-13 Holbrook Lane
Coventry
CV6 4AD

Top Shop (UK) Limited (Registered number: 04364823)

Statement of Financial Position
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,000 7,000
Property, plant and equipment 5 15,416 10,101
22,416 17,101

CURRENT ASSETS
Inventories 26,445 29,166
Debtors 6 481 705
Investments 7 223,692 13,755
Cash at bank and in hand 89,887 295,736
340,505 339,362
CREDITORS
Amounts falling due within one year 8 268,378 256,947
NET CURRENT ASSETS 72,127 82,415
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,543

99,516

CREDITORS
Amounts falling due after more than one
year

9

27,457

37,478
NET ASSETS 67,086 62,038

CAPITAL AND RESERVES
Called up share capital 10 3 3
Retained earnings 67,083 62,035
SHAREHOLDERS' FUNDS 67,086 62,038

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Top Shop (UK) Limited (Registered number: 04364823)

Statement of Financial Position - continued
31 January 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by:





Mrs Rupinder Kaur Sandhu - Director


Top Shop (UK) Limited (Registered number: 04364823)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Top Shop (UK) 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 Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net sales of invoiced goods and services excluding Value Added Tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 7,000
NET BOOK VALUE
At 31 January 2024 7,000
At 31 January 2023 7,000

Top Shop (UK) Limited (Registered number: 04364823)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 February 2023 22,331
Additions 10,454
At 31 January 2024 32,785
DEPRECIATION
At 1 February 2023 12,230
Charge for year 5,139
At 31 January 2024 17,369
NET BOOK VALUE
At 31 January 2024 15,416
At 31 January 2023 10,101

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other debtors 481 705

7. CURRENT ASSET INVESTMENTS
31.1.24 31.1.23
£    £   
Investment 223,692 13,755

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 13,770 8,182
Taxation and social security 6,516 4,698
Other creditors 248,092 244,067
268,378 256,947

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans 27,457 37,478

Top Shop (UK) Limited (Registered number: 04364823)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
3 Ordinary £1 3 3

11. RELATED PARTY DISCLOSURES

During the year, the Company has paid rent of £9,600 (2023: £9,600) in respect of use of business property owned by the directors.