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Company Registration No. 06877160 (England and Wales)
Toprock Logistics Limited Unaudited accounts for the year ended 30 April 2024
Toprock Logistics Limited Unaudited accounts Contents
Page
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Toprock Logistics Limited Company Information for the year ended 30 April 2024
Director
Mr A Ozkara
Company Number
06877160 (England and Wales)
Registered Office
102 Green Lanes London N16 9EH England
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
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Toprock Logistics Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,244 
1,645 
Current assets
Inventories
58,250 
28,250 
Debtors
55,572 
21,269 
Cash at bank and in hand
3,339 
24,986 
117,161 
74,505 
Creditors: amounts falling due within one year
(89,090)
(39,424)
Net current assets
28,071 
35,081 
Net assets
30,315 
36,726 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
30,215 
36,626 
Shareholders' funds
30,315 
36,726 
For the year ending 30 April 2024 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 20 November 2024 and were signed on its behalf by
Mr A Ozkara Director Company Registration No. 06877160
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Toprock Logistics Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Toprock Logistics Limited is a private company, limited by shares, registered in England and Wales, registration number 06877160. The registered office is 102 Green Lanes, London, N16 9EH, England.
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.
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.
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:
Plant & machinery
18% - reducing balance method
Fixtures & fittings
18% - reducing balance method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Toprock Logistics Limited Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
1,140 
866 
2,006 
Additions
- 
1,091 
1,091 
At 30 April 2024
1,140 
1,957 
3,097 
Depreciation
At 1 May 2023
205 
156 
361 
Charge for the year
168 
324 
492 
At 30 April 2024
373 
480 
853 
Net book value
At 30 April 2024
767 
1,477 
2,244 
At 30 April 2023
935 
710 
1,645 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
55,572 
21,269 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,533 
4,556 
Trade creditors
19,369 
31,373 
Taxes and social security
1,385 
3,245 
Other creditors
63,553 
- 
Accruals
250 
250 
89,090 
39,424 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
Included within other creditors is an amount of £63,553 (2023: £Nil) due to the director of the company. There are no terms as to interest or repayment in respect of this balance.
9
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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