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REGISTERED NUMBER: 13046978 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

TOP CLOUD LOGISTICS LIMITED

TOP CLOUD LOGISTICS LIMITED (REGISTERED NUMBER: 13046978)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TOP CLOUD LOGISTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: X Zhang





REGISTERED OFFICE: Unit 12
Holford Industrial Estate
Tameside Drive
Birmingham
West Midlands
B67AY





REGISTERED NUMBER: 13046978 (England and Wales)





ACCOUNTANTS: Prime
Chartered Accountants
Corner Oak
1 Homer Road
Solihull
B91 3QG

TOP CLOUD LOGISTICS LIMITED (REGISTERED NUMBER: 13046978)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 191,207 301,095

CURRENT ASSETS
Debtors 5 2,248,212 2,071,013
Cash at bank and in hand 271,885 35,057
2,520,097 2,106,070
CREDITORS
Amounts falling due within one year 6 2,204,587 2,330,863
NET CURRENT ASSETS/(LIABILITIES) 315,510 (224,793 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

506,717

76,302

CREDITORS
Amounts falling due after more than one
year

7

(14,066

)

(39,805

)

PROVISIONS FOR LIABILITIES (48,876 ) (75,274 )
NET ASSETS/(LIABILITIES) 443,775 (38,777 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 443,675 (38,877 )
SHAREHOLDERS' FUNDS 443,775 (38,777 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TOP CLOUD LOGISTICS LIMITED (REGISTERED NUMBER: 13046978)

BALANCE SHEET - continued
31 DECEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 June 2025 and were signed by:





X Zhang - Director


TOP CLOUD LOGISTICS LIMITED (REGISTERED NUMBER: 13046978)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Top Cloud Logistics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 20% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

TOP CLOUD LOGISTICS LIMITED (REGISTERED NUMBER: 13046978)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2023 - 40 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 30,563 199,520 426,613 17,584 674,280
Additions - 31,493 31,637 7,546 70,676
Disposals - (1,637 ) (414 ) (5,905 ) (7,956 )
At 31 December 2024 30,563 229,376 457,836 19,225 737,000
DEPRECIATION
At 1 January 2024 16,630 96,634 253,819 6,102 373,185
Charge for year 6,113 55,228 108,688 5,203 175,232
Eliminated on disposal - (699 ) (69 ) (1,856 ) (2,624 )
At 31 December 2024 22,743 151,163 362,438 9,449 545,793
NET BOOK VALUE
At 31 December 2024 7,820 78,213 95,398 9,776 191,207
At 31 December 2023 13,933 102,886 172,794 11,482 301,095

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 988,738 738,755
Other debtors 1,259,474 1,332,258
2,248,212 2,071,013

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 25,739 28,487
Trade creditors 453,050 412,996
Taxation and social security 94,483 80,671
Other creditors 1,631,315 1,808,709
2,204,587 2,330,863

TOP CLOUD LOGISTICS LIMITED (REGISTERED NUMBER: 13046978)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 14,066 39,805