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Company Registration No. 10964411 (England and Wales)
TOPLINE SCAFFOLDING LIMITED Unaudited accounts for the year ended 30 September 2024
TOPLINE SCAFFOLDING LIMITED Unaudited accounts Contents
Page
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TOPLINE SCAFFOLDING LIMITED Company Information for the year ended 30 September 2024
Director
J Gaspar
Company Number
10964411 (England and Wales)
Registered Office
West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX England
Accountants
GIA Foley & Co West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX
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TOPLINE SCAFFOLDING LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
106,044 
149,855 
Current assets
Debtors
47,471 
27,149 
Cash at bank and in hand
44,627 
96,269 
92,098 
123,418 
Creditors: amounts falling due within one year
(85,980)
(116,829)
Net current assets
6,118 
6,589 
Total assets less current liabilities
112,162 
156,444 
Creditors: amounts falling due after more than one year
(85,334)
(103,792)
Net assets
26,828 
52,652 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
26,728 
52,552 
Shareholders' funds
26,828 
52,652 
For the year ending 30 September 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 June 2025 and were signed on its behalf by
J Gaspar Director Company Registration No. 10964411
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TOPLINE SCAFFOLDING LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
TOPLINE SCAFFOLDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10964411. The registered office is West Clayton Business Centre, Berry Lane, Chorleywood, Hertfordshire, WD3 5EX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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TOPLINE SCAFFOLDING LIMITED Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
102,382 
185,501 
1,056 
288,939 
At 30 September 2024
102,382 
185,501 
1,056 
288,939 
Depreciation
At 1 October 2023
76,382 
62,280 
422 
139,084 
Charge for the year
6,500 
37,100 
211 
43,811 
At 30 September 2024
82,882 
99,380 
633 
182,895 
Net book value
At 30 September 2024
19,500 
86,121 
423 
106,044 
At 30 September 2023
26,000 
123,221 
634 
149,855 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
47,470 
17,739 
Amounts due from group undertakings etc.
1 
- 
Accrued income and prepayments
- 
9,410 
47,471 
27,149 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,750 
9,000 
VAT
1,498 
(460)
Obligations under finance leases and hire purchase contracts
10,369 
10,369 
Trade creditors
10,908 
12,031 
Taxes and social security
8,258 
(4,305)
Other creditors
44,921 
89,920 
Loans from directors
276 
274 
85,980 
116,829 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,000 
15,000 
Obligations under finance leases and hire purchase contracts
79,334 
88,792 
85,334 
103,792 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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