TOP COFFEE LIMITED

Company Registration Number:
10954203 (England and Wales)

Unaudited statutory accounts for the year ended 30 September 2024

Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

TOP COFFEE LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2024

Company Information - 3
Report of the Directors - 4
Balance sheet - 5
Additional notes - 7
Balance sheet notes - 10

TOP COFFEE LIMITED

Company Information

for the Period Ended 30 September 2024




Director: CODRUTA MIRELA TOP
TUDOR-RAUL TOP
Registered office: 131
Streatham Vale
Streatham
London
England
SW16 5SP
Company Registration Number: 10954203 (England and Wales)

TOP COFFEE LIMITED

Directors' Report Period Ended 30 September 2024

The directors present their report with the financial statements of the company for the period ended 30 September 2024

Principal Activities

During the period the main principal activity of the company unlicensed restaurants and cafes and other food services.

Directors

The director(s) shown below were appointed to the company during the period
CODRUTA MIRELA TOP
01 October 2023
TUDOR-RAUL TOP
01 July 2024

The director(s) shown below resigned during the period
CODRUTA MIRELA TOP
10 July 2024

This report was approved by the board of directors on 20 April 2025
And Signed On Behalf Of The Board By:

Name: TUDOR-RAUL TOP
Status: Director

TOP COFFEE LIMITED

Balance sheet

As at 30 September 2024


Notes

2024
£

2023
£
Fixed assets
Tangible assets: 4 37,849 39,840
Total fixed assets: 37,849 39,840
Current assets
Stocks: 2,323 8,161
Cash at bank and in hand: 5,352 14,223
Total current assets: 7,675 22,384
Creditors: amounts falling due within one year: 5 ( 5,349 ) ( 3,034 )
Net current assets (liabilities): 2,326 19,350
Total assets less current liabilities: 40,175 59,190
Creditors: amounts falling due after more than one year: 6 ( 26,075 ) ( 47,570 )
Total net assets (liabilities): 14,100 11,620

The notes form part of these financial statements

TOP COFFEE LIMITED

Balance sheet continued

As at 30 September 2024


Notes

2024
£

2023
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 14,000 11,520
Shareholders funds: 14,100 11,620

For the year ending 30 September 2024 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 20 April 2025
And Signed On Behalf Of The Board By:

Name: TUDOR-RAUL TOP
Status: Director

The notes form part of these financial statements

TOP COFFEE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represent all income from sales net of VAT and any discount received during the period.

    Tangible fixed assets depreciation policy

    All tangible fixed assets are depreciated at a rate of 5% per annum on reducing balance basis.
    Fixtures and Fittings 5% per annum
    Office Equipment 5% per annum
    Plants & Machinery 5% per annum

TOP COFFEE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

  • 2. Employees


    2024

    2023
    Average number of employees during the period 4 4

TOP COFFEE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

  • 3. Off balance sheet disclosure

    No

TOP COFFEE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

4. Tangible assets

Plant & machinery Fixtures & fittings Office equipment Total
Cost £ £ £ £
At 01 October 2023 25,313 8,611 5,916 39,840
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers - - - -
At 30 September 2024 25,313 8,611 5,916 39,840
Depreciation
At 01 October 2023 - - - -
Charge for year 1,265 430 296 1,991
On disposals - - - -
Other adjustments - - - -
At 30 September 2024 1,265 430 296 1,991
Net book value
At 30 September 2024 24,048 8,181 5,620 37,849
At 30 September 2023 25,313 8,611 5,916 39,840

TOP COFFEE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

5.Creditors: amounts falling due within one year note


2024
£

2023
£
Other creditors 5,349 3,034
Total 5,349 3,034

TOP COFFEE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

6.Creditors: amounts falling due after more than one year


2024
£

2023
£
Bank loans and overdrafts 16,625 27,570
Other creditors 9,450 20,000
Total 26,075 47,570