REGISTERED NUMBER: 04364823 (England and Wales)

Financial Statements for the Year Ended 31 January 2025

for

Top Shop (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Harpal Kaur

Mrs Rupinder Kaur Sandhu

SECRETARY:

Mrs Rupinder Kaur Sandhu

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

United Kingdom

CV6 4AD

REGISTERED NUMBER:

04364823 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

7,000

7,000

Property, plant and equipment

5

49,720

15,416

56,720

22,416

CURRENT ASSETS

Inventories

26,154

26,445

Debtors

6

6,467

481

Investments

7

235,352

223,692

Cash at bank and in hand

60,024

89,887

327,997

340,505

CREDITORS

Amounts falling due within one year

8

295,396

268,378

NET CURRENT ASSETS

32,601

72,127

TOTAL ASSETS LESS CURRENT LIABILITIES

89,321

94,543

CREDITORS

Amounts falling due after more than one year

9

17,439

27,457

NET ASSETS

71,882

67,086

CAPITAL AND RESERVES

Called up share capital

10

3

3

Retained earnings

71,879

67,083

SHAREHOLDERS' FUNDS

71,882

67,086

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

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

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 1 October 2025 and were signed on its behalf by:

Mrs Rupinder Kaur Sandhu - Director

1.	STATUTORY INFORMATION

Top Shop (UK) 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.

Turnover

Turnover represents net sales of invoiced goods and services excluding Value Added Tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

7,000

NET BOOK VALUE

At 31 January 2025

7,000

At 31 January 2024

7,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 February 2024

32,785

Additions

47,540

At 31 January 2025

80,325

DEPRECIATION

At 1 February 2024

17,369

Charge for year

13,236

At 31 January 2025

30,605

NET BOOK VALUE

At 31 January 2025

49,720

At 31 January 2024

15,416

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

6,467

481

7.	CURRENT ASSET INVESTMENTS

31.1.25

31.1.24

£

£

Investment

235,352

223,692

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

21,077

13,770

Taxation and social security

7,036

6,516

Other creditors

267,283

248,092

295,396

268,378

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

17,439

27,457

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

3

Ordinary

£1

3

3

11.	RELATED PARTY DISCLOSURES

During the year, the Company has paid rent of £9,600 (2024: £9,600) in respect of use of business property owned by the directors.