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Company registration number: 03897605
Topcrest Estates Ltd
Unaudited financial statements
31 December 2024
Topcrest Estates Ltd
Contents
Directors and other information
Directors report
Statement of comprehensive income
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Topcrest Estates Ltd
Directors and other information
Directors Gary Anderson
Katherine Crowley
Richard Chesterman
Antoine Peyronnel
David Bruce Mandeno
Philip Dunlop
John Roger Drummond
Charles Coffey
John Hugh Dennis
Ruth Sharpe
Paul Coles
Claire Cuzner
Natalie Landale
Tiffany Landale
Gary Maxen
Alice Ready
Secretary John Hugh Dennis
Company number 03897605
Registered office Flat 4
7 Bradstock Road
London
E9 5BZ
Accountants Hill Allen (Wickford) Limited
Office 1 Riverside Court
24 Lower Southend Road
Wickford
SS11 8AW
Bankers Triodos Bank
Deanery Road
Bristol
BS1 5AS
Topcrest Estates Ltd
Directors report
Year ended 31 December 2024
The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2024.
Directors
The directors who served the company during the year were as follows:
Gary Anderson
Katherine Crowley
Richard Chesterman
Antoine Peyronnel
David Bruce Mandeno
Philip Dunlop
John Roger Drummond
Charles Coffey
John Hugh Dennis
Ruth Sharpe
Paul Coles
Claire Cuzner
Natalie Landale
Tiffany Landale
Gary Maxen
Alice Ready
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 05 March 2025 and signed on behalf of the board by:
John Hugh Dennis
Director
Topcrest Estates Ltd
Statement of comprehensive income
Year ended 31 December 2024
2024 2023
Note £ £
Turnover 22,790 21,866
Direct costs ( 18,763) ( 14,710)
_______ _______
Gross surplus 4,027 7,156
Administrative expenses ( 3,303) ( 529)
_______ _______
Operating surplus 724 6,627
Other interest receivable and similar income 264 250
Surplus before taxation 988 6,877
Tax on surplus ( 50) -
_______ _______
Profit for the financial year and total comprehensive income 938 6,877
_______ _______
All the activities of the company are from continuing operations.
Topcrest Estates Ltd
Statement of financial position
31 December 2024
2024 2023
Note £ £ £ £
Current assets
Debtors 4 4,665 3,980
Cash at bank and in hand 7,056 6,729
_______ _______
11,721 10,709
Creditors: amounts falling due
within one year 5 ( 782) ( 708)
_______ _______
Net current assets 10,939 10,001
_______ _______
Total assets less current liabilities 10,939 10,001
_______ _______
Net assets 10,939 10,001
_______ _______
Capital and reserves
Called up share capital 12 12
Profit and loss account 10,927 9,989
_______ _______
Shareholders funds 10,939 10,001
_______ _______
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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the board of directors and authorised for issue on 05 March 2025 , and are signed on behalf of the board by:
John Hugh Dennis Antoine Peyronnel
Director Director
Company registration number: 03897605
Topcrest Estates Ltd
Statement of changes in equity
Year ended 31 December 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 January 2023 12 3,112 3,124
Profit for the year 6,877 6,877
_______ _______ _______
Total comprehensive income for the year - 6,877 6,877
_______ _______ _______
At 31 December 2023 and 1 January 2024 12 9,989 10,001
Profit for the year 938 938
_______ _______ _______
Total comprehensive income for the year - 938 938
_______ _______ _______
At 31 December 2024 12 10,927 10,939
_______ _______ _______
Topcrest Estates Ltd
Notes to the financial statements
Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Flat 4, 7 Bradstock Road, London, E9 5BZ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements are prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entuity.
Turnover
Turnover represents service charges and other funds receivable from the leaseholders of the property on whose behalf the company maintains the property.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
4. Debtors
2024 2023
£ £
Trade debtors 771 202
Other debtors 3,894 3,778
_______ _______
4,665 3,980
_______ _______
5. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 462 438
Corporation tax 50 -
Other creditors 270 270
_______ _______
782 708
_______ _______