Acorah Software Products - Accounts Production 16.5.460 false true 30 January 2024 1 February 2023 false 31 January 2024 30 January 2025 30 January 2025 13241438 Mr Mike McQuaide Mrs Cathryn McQuaide Mr Cuan McQuaide Miss Cayla McQuaide iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13241438 2024-01-30 13241438 2025-01-30 13241438 2024-01-31 2025-01-30 13241438 frs-core:CurrentFinancialInstruments 2025-01-30 13241438 frs-core:Non-currentFinancialInstruments 2025-01-30 13241438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-30 13241438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 2025-01-30 13241438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-30 13241438 frs-core:PlantMachinery 2025-01-30 13241438 frs-core:PlantMachinery 2024-01-31 2025-01-30 13241438 frs-core:PlantMachinery 2024-01-30 13241438 frs-core:ShareCapital 2025-01-30 13241438 frs-core:RetainedEarningsAccumulatedLosses 2025-01-30 13241438 frs-bus:PrivateLimitedCompanyLtd 2024-01-31 2025-01-30 13241438 frs-bus:FilletedAccounts 2024-01-31 2025-01-30 13241438 frs-bus:SmallEntities 2024-01-31 2025-01-30 13241438 frs-bus:AuditExempt-NoAccountantsReport 2024-01-31 2025-01-30 13241438 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-31 2025-01-30 13241438 frs-core:CostValuation 2024-01-30 13241438 frs-core:CostValuation 2025-01-30 13241438 frs-core:ProvisionsForImpairmentInvestments 2024-01-30 13241438 frs-core:ProvisionsForImpairmentInvestments 2025-01-30 13241438 frs-core:ListedExchangeTraded 2025-01-30 13241438 frs-core:ListedExchangeTraded 2024-01-30 13241438 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-30 13241438 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-01-30 13241438 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-30 13241438 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-01-30 13241438 frs-bus:Director1 2024-01-31 2025-01-30 13241438 frs-bus:Director2 2024-01-31 2025-01-30 13241438 frs-bus:Director3 2024-01-31 2025-01-30 13241438 frs-bus:Director4 2024-01-31 2025-01-30 13241438 frs-countries:EnglandWales 2024-01-31 2025-01-30 13241438 2023-01-31 13241438 2024-01-30 13241438 2023-02-01 2024-01-30 13241438 frs-core:CurrentFinancialInstruments 2024-01-30 13241438 frs-core:Non-currentFinancialInstruments 2024-01-30 13241438 frs-core:ShareCapital 2024-01-30 13241438 frs-core:RetainedEarningsAccumulatedLosses 2024-01-30
Registered number: 13241438
Topps Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 January 2025
Diverso
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13241438
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,561,317 857,117
Investments 5 945,964 945,964
2,507,281 1,803,081
CURRENT ASSETS
Debtors 6 (1,054,373 ) 4,282
Cash at bank and in hand 470,186 146,323
(584,187 ) 150,605
Creditors: Amounts Falling Due Within One Year 7 (5,438 ) (3,617 )
NET CURRENT ASSETS (LIABILITIES) (589,625 ) 146,988
TOTAL ASSETS LESS CURRENT LIABILITIES 1,917,656 1,950,069
Creditors: Amounts Falling Due After More Than One Year 8 (2,142,137 ) (2,092,467 )
NET LIABILITIES (224,481 ) (142,398 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (224,581 ) (142,498 )
SHAREHOLDERS' FUNDS (224,481) (142,398)
Page 1
Page 2
For the year ending 30 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mike McQuaide
Director
18/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Topps Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13241438 . The registered office is 18 Pennard Way, Chandler's Ford, Eastleigh, SO53 4NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
Plant & Machinery 10% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 31 January 2024 857,117 - 857,117
Additions 696,100 9,000 705,100
As at 30 January 2025 1,553,217 9,000 1,562,217
Depreciation
As at 31 January 2024 - - -
Provided during the period - 900 900
As at 30 January 2025 - 900 900
Net Book Value
As at 30 January 2025 1,553,217 8,100 1,561,317
As at 31 January 2024 857,117 - 857,117
Page 3
Page 4
5. Investments
Listed Other Total
£ £ £
Cost or Valuation
As at 31 January 2024 952,919 31,898 984,817
As at 30 January 2025 952,919 31,898 984,817
Provision
As at 31 January 2024 38,853 - 38,853
As at 30 January 2025 38,853 - 38,853
Net Book Value
As at 30 January 2025 914,066 31,898 945,964
As at 31 January 2024 914,066 31,898 945,964
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 3,845 -
Due after more than one year
Other debtors (1,058,218) 4,282
(1,054,373 ) 4,282
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 (1 )
Other creditors 5,437 3,618
5,438 3,617
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 458,095 458,095
Amounts owed to group undertakings 1,678,076 1,628,406
Other creditors 5,966 5,966
2,142,137 2,092,467
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4