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Topping Engineers Ltd

Registered Number
06246420
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Topping Engineers Ltd
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Mr Paul Beeley
Mr David Topping

Registered Address

Aire House
12 Victoria Avenue
Harrogate
HG1 1ED

Registered Number

06246420 (England and Wales)
Topping Engineers Ltd
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets351,5049,698
51,5049,698
Current assets
Debtors4589,141478,632
Cash at bank and on hand270,999264,428
860,140743,060
Creditors amounts falling due within one year5(220,100)(192,026)
Net current assets (liabilities)640,040551,034
Total assets less current liabilities691,544560,732
Creditors amounts falling due after one year6(35,170)-
Provisions for liabilities7(12,876)-
Net assets643,498560,732
Capital and reserves
Called up share capital9090
Other reserves1010
Profit and loss account643,398560,632
Shareholders' funds643,498560,732
The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2025, and are signed on its behalf by:
Mr David Topping
Director
Registered Company No. 06246420
Topping Engineers Ltd
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-5
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-5
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year1414
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 24110,42337,136-1,10534,893183,557
Additions--44,995-2,75947,754
Disposals---(1,105)(15,719)(16,824)
At 31 March 25110,42337,13644,995-21,933214,487
Depreciation and impairment
At 01 April 24110,42336,737-63926,060173,859
Charge for year-1009371174,4455,599
On disposals---(756)(15,719)(16,475)
At 31 March 25110,42336,837937-14,786162,983
Net book value
At 31 March 25-29944,058-7,14751,504
At 31 March 24-399-4668,8339,698
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables289,997196,723
Other debtors274,479257,250
Prepayments and accrued income24,66524,659
Total589,141478,632
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables12,4094,043
Bank borrowings and overdrafts10,325-
Amounts owed to related parties60142
Taxation and social security156,098107,771
Other creditors8,42810,000
Accrued liabilities and deferred income32,78070,070
Total220,100192,026
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts35,170-
Total35,170-
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)12,876-
Total12,876-
8.Operating lease commitments
As at 31/03/2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £29,425. (2024 £25,987).
9.Related party transactions
The directors and shareholders of the company are also directors and shareholders of Belford Road Property Company Limited. During the year the company leased property from and provided funding to Belford Road Property Company Limited. The rental cost charged to the profit & loss account in the year was £24,500 (2024 £24,500). The amount owed by Belford Road Property Company Limited as at the year end and included within other debtors is £274,479 (2024 £257,250).