Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 NI610486 Mr Robert Topping iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI610486 2023-12-31 NI610486 2024-12-31 NI610486 2024-01-01 2024-12-31 NI610486 frs-core:CurrentFinancialInstruments 2024-12-31 NI610486 frs-core:ShareCapital 2024-12-31 NI610486 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI610486 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI610486 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 NI610486 frs-bus:SmallEntities 2024-01-01 2024-12-31 NI610486 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI610486 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI610486 frs-bus:Director1 2024-01-01 2024-12-31 NI610486 frs-countries:NorthernIreland 2024-01-01 2024-12-31 NI610486 2022-12-31 NI610486 2023-12-31 NI610486 2023-01-01 2023-12-31 NI610486 frs-core:CurrentFinancialInstruments 2023-12-31 NI610486 frs-core:ShareCapital 2023-12-31 NI610486 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: NI610486
R Topping & Sons Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
CG Accounts
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: NI610486
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 343,971 343,970
Cash at bank and in hand 157,354 15,566
501,325 359,536
Creditors: Amounts Falling Due Within One Year 5 (477,145 ) (341,904 )
NET CURRENT ASSETS (LIABILITIES) 24,180 17,632
TOTAL ASSETS LESS CURRENT LIABILITIES 24,180 17,632
NET ASSETS 24,180 17,632
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 24,179 17,631
SHAREHOLDERS' FUNDS 24,180 17,632
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Robert Topping
Director
10/02/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
R Topping & Sons Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI610486 . The registered office is 29 Springmount Road, Ballygowan, Co. Down, BT23 6NF.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 343,869 343,869
Other debtors 1 1
Called up share capital not paid 101 100
343,971 343,970
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 477,145 341,904
6. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 101 100
Called Up Share Capital has been paid up (100) (99)
Amount of Allotted, Called Up Share Capital 1 1
Page 2