1 February 2024 false No description of principal activity Taxfiler 2024.6 04522006business:PrivateLimitedCompanyLtd2024-02-012025-01-31 045220062024-01-31 045220062024-02-012025-01-31 04522006business:AuditExempt-NoAccountantsReport2024-02-012025-01-31 04522006business:FilletedAccounts2024-02-012025-01-31 045220062025-01-31 04522006business:Director12024-02-012025-01-31 04522006business:Director22024-02-012025-01-31 04522006business:RegisteredOffice2024-02-012025-01-31 045220062024-01-31 04522006core:WithinOneYear2025-01-31 04522006core:WithinOneYear2024-01-31 04522006core:AfterOneYear2025-01-31 04522006core:AfterOneYear2024-01-31 04522006core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 04522006core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 04522006core:CapitalRedemptionReservecore:PreviouslyStatedAmount2025-01-31 04522006core:CapitalRedemptionReservecore:PreviouslyStatedAmount2024-01-31 04522006core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 04522006core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 04522006core:PreviouslyStatedAmount2025-01-31 04522006core:PreviouslyStatedAmount2024-01-31 04522006business:SmallEntities2024-02-012025-01-31 04522006countries:EnglandWales2024-02-012025-01-31 04522006core:MotorVehicles2024-02-012025-01-31 04522006core:Goodwill2024-01-31 04522006core:Goodwill2025-01-31 04522006core:MotorVehicles2024-01-31 04522006core:MotorVehicles2025-01-31 045220062023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. 04522006 (England and Wales)
Top 2 Bottom Limited Unaudited accounts for the year ended 31 January 2025
Top 2 Bottom Limited Unaudited accounts Contents
Page
- 2 -
Top 2 Bottom Limited Company Information for the year ended 31 January 2025
Directors
Mark Hambly Mark Hambly
Company Number
04522006 (England and Wales)
Registered Office
BURNT OAK BENOVER ROAD YALDING KENT ME18 6AS
Accountants
Maria Cole FCMA CGMA MAAT MLC Accountancy Services 35a Poolbrook road Malvern WR14 3NL
- 3 -
Top 2 Bottom Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
890 
890 
Tangible assets
14,167 
7,234 
15,057 
8,124 
Current assets
Inventories
7,000 
7,000 
Debtors
78,872 
93,715 
Cash at bank and in hand
510,353 
397,012 
596,225 
497,727 
Creditors: amounts falling due within one year
(121,372)
(95,171)
Net current assets
474,853 
402,556 
Total assets less current liabilities
489,910 
410,680 
Creditors: amounts falling due after more than one year
- 
(5,054)
Net assets
489,910 
405,626 
Capital and reserves
Called up share capital
50 
50 
Capital redemption reserve
50 
50 
Profit and loss account
489,810 
405,526 
Shareholders' funds
489,910 
405,626 
For the year ending 31 January 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 30 July 2025 and were signed on its behalf by
Mark Hambly Director Company Registration No. 04522006
- 4 -
Top 2 Bottom Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Top 2 Bottom Limited is a private company, limited by shares, registered in England and Wales, registration number 04522006. The registered office is BURNT OAK, BENOVER ROAD, YALDING, KENT, ME18 6AS.
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:
Motor vehicles
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
1,582 
At 31 January 2025
1,582 
Amortisation
At 1 February 2024
692 
At 31 January 2025
692 
Net book value
At 31 January 2025
890 
At 31 January 2024
890 
- 5 -
Top 2 Bottom Limited Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 February 2024
33,398 
Additions
13,500 
Disposals
(13,795)
At 31 January 2025
33,103 
Depreciation
At 1 February 2024
26,164 
Charge for the year
6,200 
Surplus on revaluation
(13,428)
At 31 January 2025
18,936 
Net book value
At 31 January 2025
14,167 
At 31 January 2024
7,234 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
78,872 
93,715 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
54,623 
44,068 
Taxes and social security
66,749 
51,103 
121,372 
95,171 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
- 
5,054 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -