Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03814035 Mr Graham Willis Mr Mark Sutton Mr Geoffrey Sutton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03814035 2023-12-31 03814035 2024-12-31 03814035 2024-01-01 2024-12-31 03814035 frs-core:CurrentFinancialInstruments 2024-12-31 03814035 frs-core:Non-currentFinancialInstruments 2024-12-31 03814035 frs-core:BetweenOneFiveYears 2024-12-31 03814035 frs-core:ComputerEquipment 2024-12-31 03814035 frs-core:ComputerEquipment 2024-01-01 2024-12-31 03814035 frs-core:ComputerEquipment 2023-12-31 03814035 frs-core:FurnitureFittings 2024-12-31 03814035 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03814035 frs-core:FurnitureFittings 2023-12-31 03814035 frs-core:NetGoodwill 2024-12-31 03814035 frs-core:NetGoodwill 2024-01-01 2024-12-31 03814035 frs-core:NetGoodwill 2023-12-31 03814035 frs-core:MotorVehicles 2024-12-31 03814035 frs-core:MotorVehicles 2024-01-01 2024-12-31 03814035 frs-core:MotorVehicles 2023-12-31 03814035 frs-core:WithinOneYear 2024-12-31 03814035 frs-core:ShareCapital 2024-12-31 03814035 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03814035 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03814035 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03814035 frs-bus:SmallEntities 2024-01-01 2024-12-31 03814035 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03814035 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03814035 frs-bus:Director1 2024-01-01 2024-12-31 03814035 frs-bus:Director2 2024-01-01 2024-12-31 03814035 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03814035 frs-countries:EnglandWales 2024-01-01 2024-12-31 03814035 2022-12-31 03814035 2023-12-31 03814035 2023-01-01 2023-12-31 03814035 frs-core:CurrentFinancialInstruments 2023-12-31 03814035 frs-core:Non-currentFinancialInstruments 2023-12-31 03814035 frs-core:BetweenOneFiveYears 2023-12-31 03814035 frs-core:MotorVehicles 2023-01-01 2023-12-31 03814035 frs-core:WithinOneYear 2023-12-31 03814035 frs-core:ShareCapital 2023-12-31 03814035 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03814035
Topline Windows & Conservatories Southern Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03814035
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 71,807 30,559
71,807 30,559
CURRENT ASSETS
Stocks 6 8,600 8,600
Debtors 7 179,657 116,758
Cash at bank and in hand 415,868 433,179
604,125 558,537
Creditors: Amounts Falling Due Within One Year 8 (354,396 ) (305,717 )
NET CURRENT ASSETS (LIABILITIES) 249,729 252,820
TOTAL ASSETS LESS CURRENT LIABILITIES 321,536 283,379
Creditors: Amounts Falling Due After More Than One Year 9 (120,545 ) (107,072 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,900 ) (1,661 )
NET ASSETS 195,091 174,646
CAPITAL AND RESERVES
Called up share capital 11 204 204
Profit and Loss Account 194,887 174,442
SHAREHOLDERS' FUNDS 195,091 174,646
Page 1
Page 2
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 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.
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 Graham Willis
Director
Mr Mark Sutton
Director
1 May 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Topline Windows & Conservatories Southern Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03814035 . The registered office is Unit 5 & 6, 19 Aston Road, Waterlooville, Hampshire, PO7 7XG.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,
estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets,
liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised if the revision affects only that period or in the period of
the revision and future periods if the revision affects both current and future periods.
2.3. Turnover
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 25% Reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 11)
10 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 73,637
As at 31 December 2024 73,637
Amortisation
As at 1 January 2024 73,637
As at 31 December 2024 73,637
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 48,188 27,173 8,365 83,726
Additions 24,338 29,656 1,978 55,972
Disposals (17,895 ) - - (17,895 )
As at 31 December 2024 54,631 56,829 10,343 121,803
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 January 2024 19,067 26,881 7,219 53,167
Provided during the period 7,040 552 782 8,374
Disposals (11,545 ) - - (11,545 )
As at 31 December 2024 14,562 27,433 8,001 49,996
Net Book Value
As at 31 December 2024 40,069 29,396 2,342 71,807
As at 1 January 2024 29,121 292 1,146 30,559
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 39,755 28,728
6. Stocks
2024 2023
£ £
Stock 8,600 8,600
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,978 15,602
Amounts owed by group undertakings 168,353 80,182
Other debtors 1,326 20,974
179,657 116,758
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,262 7,643
Trade creditors 232,049 174,861
Other creditors 33,694 28,585
Taxation and social security 79,391 94,628
354,396 305,717
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 30,908 17,435
Other creditors 89,637 89,637
120,545 107,072
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Page 6
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,262 7,643
Later than one year and not later than five years 30,908 17,435
40,170 25,078
40,170 25,078
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 204 204
Page 6