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Registered number: 10211246
Top Marques Premier Events Limited
Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10211246
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 152,451 161,125
152,451 161,125
CURRENT ASSETS
Debtors 5 25,610 5,318
Cash at bank and in hand 49,482 112,656
75,092 117,974
Creditors: Amounts Falling Due Within One Year 6 (75,121 ) (118,510 )
NET CURRENT ASSETS (LIABILITIES) (29 ) (536 )
TOTAL ASSETS LESS CURRENT LIABILITIES 152,422 160,589
Creditors: Amounts Falling Due After More Than One Year 7 (30,542 ) (34,902 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,966 ) (30,614 )
NET ASSETS 92,914 95,073
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 92,904 95,063
SHAREHOLDERS' FUNDS 92,914 95,073
Page 1
Page 2
For the year ending 31 March 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D Naylor
Director
Mr W D Naylor
Director
31 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Top Marques Premier Events Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10211246 . The registered office is First Floor, Sterling House, Outrams Wharf, Little Eaton, Derby, DE21 5EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 10% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 265,438 28,095 962 6,406 300,901
Additions 8,095 - 774 - 8,869
As at 31 March 2024 273,533 28,095 1,736 6,406 309,770
Depreciation
As at 1 April 2023 121,245 16,052 46 2,433 139,776
Provided during the period 14,488 2,409 249 397 17,543
As at 31 March 2024 135,733 18,461 295 2,830 157,319
Net Book Value
As at 31 March 2024 137,800 9,634 1,441 3,576 152,451
As at 1 April 2023 144,193 12,043 916 3,973 161,125
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,874 2,702
Other debtors 19,736 2,616
25,610 5,318
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 2,809
Trade creditors 7,846 17,209
Bank loans and overdrafts 5,324 6,210
Other creditors 46,920 68,989
Taxation and social security 15,031 23,293
75,121 118,510
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 30,542 34,902
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 7,640 13,586
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr William Naylor 14,071 - 14,071 - -
The above loan is unsecured, interest free and repayable on demand.
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