REGISTERED NUMBER: 08786257

Financial Statements for the Year Ended 31 December 2024

for

Top Hat Marquees Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A P Viney

REGISTERED OFFICE:

1c Amberside

Wood Lane

Hemel Hempstead

Hertfordshire

HP2 4TP

REGISTERED NUMBER:

08786257

ACCOUNTANTS:

Farrell & Co

1C Amberside

Wood Lane

Hemel Hempstead

Hertfordshire

HP2 4TP

FIXED ASSETS

Intangible assets

5

-

1,250

Tangible assets

6

245,594

242,497

245,594

243,747

CURRENT ASSETS

Debtors

7

291,456

314,420

Cash at bank

245,051

181,362

536,507

495,782

CREDITORS

Amounts falling due within one year

8

92,295

92,459

NET CURRENT ASSETS

444,212

403,323

TOTAL ASSETS LESS CURRENT LIABILITIES

689,806

647,070

CREDITORS

Amounts falling due after more than one year

9

(48,077

)

(51,321

)

PROVISIONS FOR LIABILITIES

(32,793

)

(42,107

)

NET ASSETS

608,936

553,642

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

608,935

553,641

SHAREHOLDERS' FUNDS

608,936

553,642

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

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

The director acknowledges his 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 director and authorised for issue on 18 September 2025 and were signed by:

Mr A P Viney - Director

1.	STATUTORY INFORMATION

Top Hat Marquees 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

29,000

AMORTISATION

At 1 January 2024

27,750

Impairments

1,250

At 31 December 2024

29,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

1,250

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

419,840

30,880

139,578

2,910

593,208

Additions

473

4,794

64,192

928

70,387

At 31 December 2024

420,313

35,674

203,770

3,838

663,595

DEPRECIATION

At 1 January 2024

225,751

20,732

101,621

2,607

350,711

Charge for year

38,912

2,241

25,537

600

67,290

At 31 December 2024

264,663

22,973

127,158

3,207

418,001

NET BOOK VALUE

At 31 December 2024

155,650

12,701

76,612

631

245,594

At 31 December 2023

194,089

10,148

37,957

303

242,497

7.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

10,922

-

Other debtors

5,557

39,443

16,479

39,443

Amounts falling due after more than one year:

Amounts owed by associates

274,977

274,977

Aggregate amounts

291,456

314,420

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

8,585

8,673

Taxation and social security

60,308

27,024

Other creditors

23,402

56,762

92,295

92,459

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

24,000

40,000

Hire purchase contracts

24,077

11,321

48,077

51,321

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

1

Ordinary Shares

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1 January 2024

553,641

Profit for the year

92,994

Dividends

(37,700

)

At 31 December 2024

608,935