IRIS Accounts Production v25.1.4.42 14105760 Board of Directors 1.11.23 31.10.24 31.10.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh141057602023-10-31141057602024-10-31141057602023-11-012024-10-31141057602022-10-31141057602022-11-012023-10-31141057602023-10-3114105760ns15:EnglandWales2023-11-012024-10-3114105760ns14:PoundSterling2023-11-012024-10-3114105760ns10:Director12023-11-012024-10-3114105760ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3114105760ns10:SmallEntities2023-11-012024-10-3114105760ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3114105760ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3114105760ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3114105760ns10:FullAccounts2023-11-012024-10-3114105760ns10:Director22023-11-012024-10-3114105760ns10:RegisteredOffice2023-11-012024-10-3114105760ns5:CurrentFinancialInstruments2024-10-3114105760ns5:CurrentFinancialInstruments2023-10-3114105760ns5:ShareCapital2024-10-3114105760ns5:ShareCapital2023-10-3114105760ns5:RetainedEarningsAccumulatedLosses2024-10-3114105760ns5:RetainedEarningsAccumulatedLosses2023-10-3114105760ns5:CostValuation2023-10-3114105760ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3114105760ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-31
REGISTERED NUMBER: 14105760 (England and Wales)















CENTRAL FINANCE TOP CO LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024






CENTRAL FINANCE TOP CO LIMITED (REGISTERED NUMBER: 14105760)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CENTRAL FINANCE TOP CO LIMITED

COMPANY INFORMATION
For The Year Ended 31 OCTOBER 2024







DIRECTORS: S Harris
Mrs A Bradley





REGISTERED OFFICE: 8 Church Green East
Redditch
Worcestershire
B98 8BP





REGISTERED NUMBER: 14105760 (England and Wales)





ACCOUNTANTS: Charles Lovell & Co Limited
Chartered Certified Accountants
and Statutory Auditors
8 Church Green East
Redditch
Worcestershire
B98 8BP

CENTRAL FINANCE TOP CO LIMITED (REGISTERED NUMBER: 14105760)

BALANCE SHEET
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 175,360 175,360

CURRENT ASSETS
Debtors 5 500,221 251,425

CREDITORS
Amounts falling due within one year 6 423,081 342,905
NET CURRENT ASSETS/(LIABILITIES) 77,140 (91,480 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

252,500

83,880

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 252,300 83,680
SHAREHOLDERS' FUNDS 252,500 83,880

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:





S Harris - Director


CENTRAL FINANCE TOP CO LIMITED (REGISTERED NUMBER: 14105760)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 OCTOBER 2024


1. STATUTORY INFORMATION

Central Finance Top Co 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.

Preparation of consolidated financial statements
The financial statements contain information about Central Finance Top Co Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2023
and 31 October 2024 175,360
NET BOOK VALUE
At 31 October 2024 175,360
At 31 October 2023 175,360

CENTRAL FINANCE TOP CO LIMITED (REGISTERED NUMBER: 14105760)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 OCTOBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Amounts owed by group undertakings 499,257 251,421
Other debtors 964 4
500,221 251,425

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Amounts owed to group undertakings 323,128 222,041
Other creditors 99,953 120,864
423,081 342,905

7. ULTIMATE CONTROLLING PARTY

The company has no ultimate controlling party due to the diversified shareholding.