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Company Registration No. 08036504 (England and Wales)
Top Banana Education Ltd Unaudited accounts for the year ended 30 April 2024
Top Banana Education Ltd Unaudited accounts Contents
Page
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Top Banana Education Ltd Company Information for the year ended 30 April 2024
Director
Xiaomin Xue
Company Number
08036504 (England and Wales)
Registered Office
7 TRELORRIN GARDENS PLYMOUTH PL3 4QD ENGLAND
Accountants
Tax Return Accountants Ltd 26 Spinning Wheelway Hackbridge Wallington GB SM6 7DS
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Top Banana Education Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
21,649 
45,321 
Creditors: amounts falling due within one year
(1,100)
(3,833)
Net current assets
20,549 
41,488 
Net assets
20,549 
41,488 
Capital and reserves
Called up share capital
1,000 
1,000 
Fair value reserve
5,014 
- 
Profit and loss account
14,535 
40,488 
Shareholders' funds
20,549 
41,488 
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 her 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 23 January 2024 and were signed on its behalf by
Xiaomin Xue Director Company Registration No. 08036504
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Top Banana Education Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Top Banana Education Ltd is a private company, limited by shares, registered in England and Wales, registration number 08036504. The registered office is 7 TRELORRIN GARDENS, PLYMOUTH, PL3 4QD, 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 unless otherwise specified within these accounting policies ad in accordance with Financial Reporting Standard 101 ' Reduced Disclosure Framework' and the Companies Act 2006.
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. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for a period of twelve months from the date of the approval of the financial statements and, therefore, she continues to adopt the going concern basis in preparing the annual financial statements. The company continues to monitor the uncertainty in the current economic and business environment , and the director is satisfied the the Company's service will continue to be attractive to clients.
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,100 
1,100 
Taxes and social security
- 
234 
Loans from directors
- 
2,499 
1,100 
3,833 
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Top Banana Education Ltd Notes to the Accounts for the year ended 30 April 2024
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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