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Company Registration No. 14408058 (England and Wales)
Top Shines (South West) Ltd Unaudited accounts for the period from 1 November 2023 to 30 April 2025
Top Shines (South West) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Top Shines (South West) Ltd Company Information for the period from 1 November 2023 to 30 April 2025
Directors
Mr P J Moulder Mr N B Chapman
Company Number
14408058 (England and Wales)
Registered Office
9 Strawberry Drive Yatton Bristol Avon BS49 4GA England
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Top Shines (South West) Ltd Statement of financial position as at 30 April 2025
2025
2023
Notes
£
£
Fixed assets
Tangible assets
4
11,696
16,245
Current assets
Debtors
5
7,125
750
Cash at bank and in hand
4,071
9,800
11,196
10,550
Creditors: amounts falling due within one year
6
(13,475)
(11,696)
Net current liabilities
(2,279)
(1,146)
Total assets less current liabilities
9,417
15,099
Creditors: amounts falling due after more than one year
7
(8,890)
(13,780)
Net assets
527
1,319
Capital and reserves
Called up share capital
100
100
Profit and loss account
427
1,219
Shareholders' funds
527
1,319
For the period ending 30 April 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 August 2025 and were signed on its behalf by
Mr P J Moulder Director Company Registration No. 14408058
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Top Shines (South West) Ltd Notes to the Accounts for the period from 1 November 2023 to 30 April 2025
1
Statutory information
Top Shines (South West) Ltd is a private company, limited by shares, registered in England and Wales, registration number 14408058. The registered office is 9 Strawberry Drive, Yatton, Bristol, Avon, BS49 4GA, England.
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 period, 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.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2023
20,306
At 30 April 2025
20,306
Depreciation
At 1 November 2023
4,061
Charge for the period
4,549
At 30 April 2025
8,610
Net book value
At 30 April 2025
11,696
At 31 October 2023
16,245
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Top Shines (South West) Ltd Notes to the Accounts for the period from 1 November 2023 to 30 April 2025
5
Debtors
2025
2023
£
£
Amounts falling due within one year
Other debtors
7,125
750
6
Creditors: amounts falling due within one year
2025
2023
£
£
VAT
1,899
-
Obligations under finance leases and hire purchase contracts
3,344
2,856
Taxes and social security
9,158
6,711
Other creditors
1,853
-
Loans from directors
(4,219)
689
Accruals
1,440
1,440
13,475
11,696
7
Creditors: amounts falling due after more than one year
2025
2023
£
£
Obligations under finance leases and hire purchase contracts
8,890
13,780
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Loan
(464)
50,284
47,274
2,546
Loan
(222)
49,539
47,644
1,673
(686)
99,823
94,918
4,219
Interest on overdrawn loans is charged in line with H M Revenue & Customs guidance
9
Average number of employees
During the period the average number of employees was 2 (2023: 2).
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