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TOP DECK CONSULTANCY LTD

Registered Number
10814479
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

TOP DECK CONSULTANCY LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

BUSS, Zoe Christine

Registered Address

20-22 Wenlock Road
London
N1 7GU

Registered Number

10814479 (England and Wales)
TOP DECK CONSULTANCY LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38131,176
8131,176
Current assets
Debtors445,39135,701
Cash at bank and on hand-1,493
45,39137,194
Creditors amounts falling due within one year5(41,829)(32,048)
Net current assets (liabilities)3,5625,146
Total assets less current liabilities4,3756,322
Creditors amounts falling due after one year6(4,151)(5,945)
Provisions for liabilities7(154)(223)
Net assets70154
Capital and reserves
Called up share capital100100
Profit and loss account(30)54
Shareholders' funds70154
The financial statements were approved and authorised for issue by the Director on 21 March 2025, and are signed on its behalf by:
BUSS, Zoe Christine
Director
Registered Company No. 10814479
TOP DECK CONSULTANCY LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings15-
Office Equipment-33.33
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 231,7801,780
At 30 June 241,7801,780
Depreciation and impairment
At 01 July 23604604
Charge for year363363
At 30 June 24967967
Net book value
At 30 June 24813813
At 30 June 231,1761,176
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9003,174
Other debtors44,49132,527
Total45,39135,701
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables168-
Bank borrowings and overdrafts3,1183,102
Taxation and social security37,21827,946
Accrued liabilities and deferred income1,3251,000
Total41,82932,048
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts4,1515,945
Total4,1515,945
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)154223
Total154223
8.Related party transactions
During the period, total dividends of £nil (2023 : £38,500) were paid to the director. At the balance sheet date the director owed to the company £33,264 (2023 : £32,527) which is an interest free loan with no fixed date for repayment.