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Registered Number: 11761282
England and Wales

 

 

 

TOP BRAND OUTLET LTD



Abridged Accounts
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

TOP BRAND OUTLET LTD
Contents Page
For the year ended 31 January 2025
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 8,500    8,269 
8,500    8,269 
Current assets      
Stocks 438,000    399,600 
Debtors 2,123    2,123 
Cash at bank and in hand 41,705    2,965 
481,828    404,688 
Creditors: amount falling due within one year (325,762)   (183,660)
Net current assets 156,066    221,028 
 
Total assets less current liabilities 164,566    229,297 
Creditors: amount falling due after more than one year (76,688)   (174,572)
Net assets 87,878    54,725 
 

Capital and reserves 		     
Called up share capital 4 1,000    1,000 
Profit and loss account 86,878    53,725 
Shareholders' funds 87,878    54,725 
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 October 2025 and were signed on its behalf by:


-------------------------------
Mahbub Rabbani
Director
1
General Information
TOP BRAND OUTLET LTD is a private company, limited by shares, registered in England and Wales, registration number 11761282, registration address 35 Knockhall Road, Greenhithe, DA9 9EZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – 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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Motor Vehicles 20% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 33.33% Straight Line
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.

Average number of employees

Average number of employees during the year was 8 (2024 : 7).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 February 2024 5,184    14,041    2,183    21,408 
Additions -    -    -    - 
Disposals -    -    -    - 
At 31 January 2025 5,184    14,041    2,183    21,408 
Depreciation
At 01 February 2024 3,802    3,079    2,183    9,064 
Charge for year 1,036    2,808    -    3,844 
On disposals -    -    -    - 
At 31 January 2025 4,838    5,887    2,183    12,908 
Net book values
Closing balance as at 31 January 2025 346    8,154    -    8,500 
Opening balance as at 01 February 2024 1,382    6,887    -    8,269 


4.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
1,000 Class A shares of £1.00 each 1,000    1,000 
1,000    1,000 

2