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Registered Number: 11053552
England and Wales

 

 

 

TOPP TYRES LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
  2024   2023
    £ £   £ £
Fixed assets   21,364      1,661 
Current assets 184,650      96,733   
Prepayments and accrued income 5,393      7,037   
Creditors: amount falling due within one year (135,716)     (64,852)  
Net current assets   54,327      38,918 
Total assets less current liabilities   75,691      40,579 
Creditors: amount falling due after more than one year   (33,398)     (33,875)
Net assets   42,293      6,704 
 

         
Capital and reserves   42,293      6,704 
 
NOTES TO THE ACCOUNTS

General Information
Topp Tyres Limited is a private company, limited by shares, registered in England and Wales, registration number 11053552, registration address 36 Station Road, Pembroke, Pembrokeshire, SA71 4AH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25% reducing balance method
Motor Vehicles 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 December 2023   5,250    5,250 
Additions 11,408    14,490    25,898 
Disposals    
At 30 November 2024 11,408    19,740    31,148 
Depreciation
At 01 December 2023   3,589    3,589 
Charge for year 2,282    3,913    6,195 
On disposals    
At 30 November 2024 2,282    7,502    9,784 
Net book values
Closing balance as at 30 November 2024 9,126    12,238    21,364 
Opening balance as at 01 December 2023   1,661    1,661 


3.

Average number of employees

The company employed two employees other than the director for the year.
Average number of employees during the year was 3 (2023 : 1).


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 14 August 2025 and were signed by:


--------------------------------
Darren Topp
Director
1