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TOPLINE DEVELOPMENTS (YORKSHIRE) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






TOPLINE DEVELOPMENTS (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05768315)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TOPLINE DEVELOPMENTS (YORKSHIRE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: M Sharp
Mrs D J Sharp



REGISTERED OFFICE: Suite 1.07
International Development Centre,
Valley Drive
Ilkley
West Yorkshire
LS29 8AL



REGISTERED NUMBER: 05768315



ACCOUNTANTS: Wilkinson and Partners
Suite 1.07
International Dev. Centre
Valley Road
Ilkley
West Yorkshire
LS29 8AL



BANKERS: HSBC plc
PO Box 45
47 Market Street
Bradford
West Yorkshire
BD1 1LW

TOPLINE DEVELOPMENTS (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05768315)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 155,649 191,691

CURRENT ASSETS
Stocks 385,000 349,000
Debtors 5 2,050,159 1,540,602
Cash in hand 6,381 -
2,441,540 1,889,602
CREDITORS
Amounts falling due within one year 6 2,232,333 1,760,804
NET CURRENT ASSETS 209,207 128,798
TOTAL ASSETS LESS CURRENT LIABILITIES 364,856 320,489

CREDITORS
Amounts falling due after more than one
year

7

(153,711

)

(117,269

)

PROVISIONS FOR LIABILITIES 8 (21,067 ) (36,016 )
NET ASSETS 190,078 167,204

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 190,076 167,202
SHAREHOLDERS' FUNDS 190,078 167,204

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

TOPLINE DEVELOPMENTS (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05768315)

BALANCE SHEET - continued
31 MARCH 2025


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 Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:





M Sharp - Director


TOPLINE DEVELOPMENTS (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05768315)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Topline Developments (Yorkshire) Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover represents net invoiced sales of goods or services, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

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 year 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 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.

TOPLINE DEVELOPMENTS (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05768315)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


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 5 (2024 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 307,874 231,330 539,204
Additions - 23,029 23,029
Disposals (16,100 ) (17,465 ) (33,565 )
At 31 March 2025 291,774 236,894 528,668
DEPRECIATION
At 1 April 2024 232,267 115,246 347,513
Charge for year 18,007 31,957 49,964
Eliminated on disposal (12,519 ) (11,939 ) (24,458 )
At 31 March 2025 237,755 135,264 373,019
NET BOOK VALUE
At 31 March 2025 54,019 101,630 155,649
At 31 March 2024 75,607 116,084 191,691

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 2,036,110 1,484,794
Other debtors - 21,600
VAT 5,006 23,252
Prepayments 9,043 10,956
2,050,159 1,540,602

TOPLINE DEVELOPMENTS (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05768315)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 433,604 485,754
Hire purchase contracts 87,737 109,935
Trade creditors 679,046 454,782
Tax 101,412 88,824
Social security and other taxes 18,782 15,750
Other creditors 891,232 583,149
Accrued expenses 20,520 22,610
2,232,333 1,760,804

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 115,225 82,669
Hire purchase contracts 38,486 34,600
153,711 117,269

8. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax
Accelerated capital allowances 21,067 36,016

Deferred
tax
£   
Balance at 1 April 2024 36,016
Accelerated capital allowance (14,949 )
Balance at 31 March 2025 21,067

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
2 Ordinary 1 2 2