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REGISTERED NUMBER: 13130665 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

TOP TIER ACCESS SOLUTIONS LTD

TOP TIER ACCESS SOLUTIONS LTD (REGISTERED NUMBER: 13130665)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Balance sheet 1

Notes to the financial statements 3


TOP TIER ACCESS SOLUTIONS LTD (REGISTERED NUMBER: 13130665)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 74,063 86,835

Current assets
Debtors 5 26,932 8,030
Cash at bank 17,042 11,308
43,974 19,338
Creditors
Amounts falling due within one year 6 101,586 88,588
Net current liabilities (57,612 ) (69,250 )
Total assets less current liabilities 16,451 17,585

Creditors
Amounts falling due after more than one year 7 (350 ) -

Provisions for liabilities 8 (15,923 ) (16,498 )
Net assets 178 1,087

Capital and reserves
Called up share capital 9 12 12
Retained earnings 166 1,075
Shareholders' funds 178 1,087

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 TIER ACCESS SOLUTIONS LTD (REGISTERED NUMBER: 13130665)

BALANCE SHEET - continued
31 MARCH 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2024 and were signed on its behalf by:




Mr J Cooper-Williams - Director



Mr J L Marshall - Director


TOP TIER ACCESS SOLUTIONS LTD (REGISTERED NUMBER: 13130665)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. Statutory information

Top Tier Access Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13130665. The business address is Forest View, Fryern Court Road, Fordingbridge, SP6 1NE and the registered office is 7 and 8 Church Street, Wimborne, Dorset, England, BH21 1JH.

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 amounts receivable in respect of scaffold erection and construction of domestic buildings, net of VAT and trade discounts.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

TOP TIER ACCESS SOLUTIONS LTD (REGISTERED NUMBER: 13130665)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


3. Employees and directors

The average number of employees during the year was 3 (2023 - 2 ) .

4. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1 April 2023 121,728 1,014 1,915 124,657
Additions 4,911 - 999 5,910
At 31 March 2024 126,639 1,014 2,914 130,567
Depreciation
At 1 April 2023 36,541 443 838 37,822
Charge for year 18,020 143 519 18,682
At 31 March 2024 54,561 586 1,357 56,504
Net book value
At 31 March 2024 72,078 428 1,557 74,063
At 31 March 2023 85,187 571 1,077 86,835

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 15,266 600
Other debtors 3,406 6,150
Prepayments and accrued income 8,260 1,280
26,932 8,030

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 599 -
Trade creditors 2,200 1,633
Tax 16,274 5,325
VAT 661 219
Other creditors 917 -
Directors' current accounts 78,295 79,226
Accruals and deferred income 2,640 2,185
101,586 88,588

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 350 -

TOP TIER ACCESS SOLUTIONS LTD (REGISTERED NUMBER: 13130665)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


8. Provisions for liabilities
2024 2023
£    £   
Deferred tax 15,923 16,498

Deferred
tax
£   
Balance at 1 April 2023 16,498
Provided during year (575 )
Balance at 31 March 2024 15,923

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
12 Ordinary £1 12 12

10. Ultimate controlling party

The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.