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REGISTERED NUMBER: 15174382 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 29 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

FOR

TOP-TECH GARAGE LIMITED

TOP-TECH GARAGE LIMITED (REGISTERED NUMBER: 15174382)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 29 September 2023 to 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


TOP-TECH GARAGE LIMITED

COMPANY INFORMATION
for the period 29 September 2023 to 30 September 2024







DIRECTOR: Mr M F Pintiuta





REGISTERED OFFICE: Unit 2a Cobbs Yard
Station Road West
Ash Vale
Surrey
GU12 5QD





REGISTERED NUMBER: 15174382 (England and Wales)





ACCOUNTANTS: Durrants - Calleva
Accountants and Tax Advisors
4 Comet House
Calleva Park
Aldermaston
Berkshire
RG7 8JA

TOP-TECH GARAGE LIMITED (REGISTERED NUMBER: 15174382)

STATEMENT OF FINANCIAL POSITION
30 September 2024

Notes £   
CURRENT ASSETS
Stocks 8,500
Cash at bank 21,023
29,523
CREDITORS
Amounts falling due within one year 4 56,018
NET CURRENT LIABILITIES (26,495 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,495 )

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings (26,496 )
(26,495 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 June 2025 and were signed by:





Mr M F Pintiuta - Director


TOP-TECH GARAGE LIMITED (REGISTERED NUMBER: 15174382)

NOTES TO THE FINANCIAL STATEMENTS
for the period 29 September 2023 to 30 September 2024

1. STATUTORY INFORMATION

Top-Tech Garage 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.

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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

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 period was 3 .

TOP-TECH GARAGE LIMITED (REGISTERED NUMBER: 15174382)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 29 September 2023 to 30 September 2024

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors (1 )
Taxation and social security 3,703
Other creditors 52,316
56,018