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Registered number: 01700838
From The Top Limited
Financial Statements
For The Year Ended 31 March 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01700838
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 176,919 197,991
176,919 197,991
CURRENT ASSETS
Stocks 5 1,940 2,580
Debtors 6 133,423 174,095
Cash at bank and in hand 1,632,844 1,195,028
1,768,207 1,371,703
Creditors: Amounts Falling Due Within One Year 7 (647,442 ) (506,919 )
NET CURRENT ASSETS (LIABILITIES) 1,120,765 864,784
TOTAL ASSETS LESS CURRENT LIABILITIES 1,297,684 1,062,775
NET ASSETS 1,297,684 1,062,775
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,297,584 1,062,675
SHAREHOLDERS' FUNDS 1,297,684 1,062,775
Page 1
Page 2
For the year ending 31 March 2025 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 B Chamberlain
Director
06/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
From The Top Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01700838 . The registered office is Unit 1 Blenheim Studios 3 Stewart' Place, Brixton, London, SW2 5AZ.
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.
2.3. 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:
Freehold Nil
Leasehold Nil
Plant & Machinery 15%
Motor Vehicles 25%
Fixtures & Fittings 15%
Computer Equipment 15%
2.4. 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.
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2.5. 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: 15 (2024: 16)
15 16
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 110,825 182,466 71,651 5,657 370,599
As at 31 March 2025 110,825 182,466 71,651 5,657 370,599
Depreciation
As at 1 April 2024 - 100,864 69,360 2,384 172,608
Provided during the period - 20,401 344 327 21,072
As at 31 March 2025 - 121,265 69,704 2,711 193,680
Net Book Value
As at 31 March 2025 110,825 61,201 1,947 2,946 176,919
As at 1 April 2024 110,825 81,602 2,291 3,273 197,991
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5. Stocks
2025 2024
£ £
Stock 1,940 2,580
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 113,687 156,402
Prepayments and accrued income 19,699 17,693
Net wages 37 -
133,423 174,095
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 39,764 35,338
Bank loans and overdrafts 1,905 650
Corporation tax 152,693 82,507
Other taxes and social security 24,179 23,704
VAT 100,877 96,502
Pension Payable 2,988 5,728
Accruals - 132
Directors' loan accounts 6,151 6,151
Payments on account 318,885 256,207
647,442 506,919
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in creditors is a balance of £ 6,150.81 (2023: £6,151 ) being owed to the directors of the company.The
loan is interest free and repayable on demand.
10. Donation and Expenditure
Donations : £ 2,380.00 to Kings College, GOSHCC, NSPCC & UTHAWI (2023: £ 2,758.75) was made during the period.
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