Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3142023-04-01falseManufacture of playing and gaming cards4truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12921913 2023-04-01 2024-03-31 12921913 2022-04-01 2023-03-31 12921913 2024-03-31 12921913 2023-03-31 12921913 c:Director1 2023-04-01 2024-03-31 12921913 d:PlantMachinery 2023-04-01 2024-03-31 12921913 d:PlantMachinery 2024-03-31 12921913 d:PlantMachinery 2023-03-31 12921913 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12921913 d:OfficeEquipment 2023-04-01 2024-03-31 12921913 d:OfficeEquipment 2024-03-31 12921913 d:OfficeEquipment 2023-03-31 12921913 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12921913 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12921913 d:CurrentFinancialInstruments 2024-03-31 12921913 d:CurrentFinancialInstruments 2023-03-31 12921913 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12921913 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12921913 d:ShareCapital 2024-03-31 12921913 d:ShareCapital 2023-03-31 12921913 d:RetainedEarningsAccumulatedLosses 2024-03-31 12921913 d:RetainedEarningsAccumulatedLosses 2023-03-31 12921913 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 12921913 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 12921913 d:TaxLossesCarry-forwardsDeferredTax 2024-03-31 12921913 d:TaxLossesCarry-forwardsDeferredTax 2023-03-31 12921913 c:FRS102 2023-04-01 2024-03-31 12921913 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12921913 c:FullAccounts 2023-04-01 2024-03-31 12921913 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12921913 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 12921913










TOP DECK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
TOP DECK LIMITED
REGISTERED NUMBER: 12921913

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
98,467

Current assets
  

Stocks
  
-
42,345

Debtors: amounts falling due within one year
 5 
292
94,965

Cash at bank and in hand
  
958
41,675

  
1,250
178,985

Creditors: amounts falling due within one year
 6 
(3,608)
(487,878)

Net current liabilities
  
 
 
(2,358)
 
 
(308,893)

Total assets less current liabilities
  
(2,358)
(210,426)

  

Net liabilities
  
(2,358)
(210,426)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(2,359)
(210,427)

  
(2,358)
(210,426)


Page 1

 
TOP DECK LIMITED
REGISTERED NUMBER: 12921913
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 November 2024.




S J Murphy
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
TOP DECK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Top Deck Limited is a private company limited by shares, incorporated in England and Wales (registered number: 12921913). It's registered office is Rollem House, 3a Wentworth Way, Tankersley, Barnsley, S75 3DH. The principal activity of the company is the manufacture of playing and gaming cards.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is the pound sterling.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company ceased trading on the 31 March 2024.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
TOP DECK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

The depreciation rates used are:

Plant and machinery
-
25%
Reducing balance
Office equipment
-
10%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 4

 
TOP DECK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost 


At 1 April 2023
123,495
7,187
130,682


Additions
40,000
-
40,000


Disposals
(163,495)
(7,187)
(170,682)



At 31 March 2024

-
-
-





At 1 April 2023
31,390
825
32,215


Charge for the year on owned assets
31,413
638
32,051


Disposals
(62,803)
(1,463)
(64,266)



At 31 March 2024

-
-
-



Net book value



At 31 March 2024
-
-
-



At 31 March 2023
92,105
6,362
98,467


5.


Debtors

2024
2023
£
£


Trade debtors
-
40

Other debtors
117
2,606

Prepayments and accrued income
175
9,296

Deferred taxation
-
83,023

292
94,965


Page 5

 
TOP DECK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,116
13,415

Amounts owed to group undertakings
-
469,034

Other taxation and social security
-
1,959

Accruals and deferred income
2,492
3,470

3,608
487,878



7.


Deferred taxation




2024


£






At beginning of year
83,023


Charged to profit or loss
(83,023)



At end of year
-

The deferred tax asset is made up as follows:

2024
2023
£
£


Accelerated capital allowances
-
24,617

Tax losses carried forward
-
107,640

-
(83,023)


8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £1,571 (2023: £3,315). Contributions totalling £nil (2022: £64) were payable to the fund at the balance sheet date and are included in creditors.

Page 6

 
TOP DECK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Controlling party

Rollem Group Limited, a company registered in England & Wales, owns 100% of the share capital of the company. On 12 July 2023 the Rollem Group Employee-Ownership Trust became the beneficial owner of the shares in Rollem Group Limited.

 
Page 7