2024-04-01 2025-03-31 false Capium Accounts Production 1.1 06821887 2024-04-01 2025-03-31 06821887 bus:AbridgedAccounts 2024-04-01 2025-03-31 06821887 bus:FRS102 2024-04-01 2025-03-31 06821887 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06821887 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06821887 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06821887 2024-04-01 2025-03-31 06821887 2025-03-31 06821887 bus:RegisteredOffice 2024-04-01 2025-03-31 06821887 core:WithinOneYear 2025-03-31 06821887 core:AfterOneYear 2025-03-31 06821887 1 2024-04-01 2025-03-31 06821887 bus:Director1 2024-04-01 2025-03-31 06821887 bus:Director1 2025-03-31 06821887 bus:Director1 2023-04-01 2024-03-31 06821887 bus:Director2 2024-04-01 2025-03-31 06821887 bus:Director2 2025-03-31 06821887 bus:Director2 2023-04-01 2024-03-31 06821887 2023-04-01 06821887 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 06821887 2023-04-01 2024-03-31 06821887 2024-03-31 06821887 core:WithinOneYear 2024-03-31 06821887 core:AfterOneYear 2024-03-31 06821887 bus:EntityAccountantsOrAuditors 2023-04-01 2024-03-31 06821887 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 06821887 bus:OrdinaryShareClass1 2025-03-31 06821887 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 06821887 bus:OrdinaryShareClass1 2024-03-31 06821887 core:PlantMachinery 2024-04-01 2025-03-31 06821887 core:PlantMachinery 2025-03-31 06821887 core:PlantMachinery 2024-03-31 06821887 core:FurnitureFittings 2024-04-01 2025-03-31 06821887 core:FurnitureFittings 2025-03-31 06821887 core:FurnitureFittings 2024-03-31 06821887 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 06821887 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 06821887 core:NetGoodwill 2024-04-01 2025-03-31 06821887 core:NetGoodwill 2025-03-31 06821887 core:NetGoodwill 2024-03-31 06821887 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 06821887 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 06821887 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 06821887 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 06821887 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 06821887 core:Non-currentFinancialInstruments 2025-03-31 06821887 core:Non-currentFinancialInstruments 2024-03-31 06821887 core:ShareCapital 2025-03-31 06821887 core:ShareCapital 2024-03-31 06821887 core:RetainedEarningsAccumulatedLosses 2025-03-31 06821887 core:RetainedEarningsAccumulatedLosses 2024-03-31 06821887 dpl:Item1 2024-04-01 06821887 dpl:Item1 2025-03-31 06821887 dpl:Item1 2023-04-01 06821887 dpl:Item1 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 06821887
England and Wales

 

 

 

TOP SHOP (BIRMINGHAM) LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

TOP SHOP (BIRMINGHAM) LIMITED
Contents Page
For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of TOP SHOP (BIRMINGHAM) LIMITED for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TOP SHOP (BIRMINGHAM) LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of TOP SHOP (BIRMINGHAM) LIMITED, as a body, in accordance with the terms of our engagement letter dated 05 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of TOP SHOP (BIRMINGHAM) LIMITED and state those matters that we have agreed to state to the Board of Directors of TOP SHOP (BIRMINGHAM) LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TOP SHOP (BIRMINGHAM) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that TOP SHOP (BIRMINGHAM) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TOP SHOP (BIRMINGHAM) LIMITED. You consider that TOP SHOP (BIRMINGHAM) LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of TOP SHOP (BIRMINGHAM) LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2025.



....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
26 December 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 30,000    30,000 
Tangible fixed assets 4 9,143    11,428 
Investments 5 268,035    268,035 
307,178    309,463 
Current assets      
Stocks 56,555    47,995 
Cash at bank and in hand 69,780    51,103 
126,335    99,098 
Creditors: amount falling due within one year (254,309)   (231,825)
Net current assets (127,974)   (132,727)
 
Total assets less current liabilities 179,204    176,736 
Creditors: amount falling due after more than one year (11,834)   (21,823)
Net assets 167,370    154,913 
 

Capital and reserves 		     
Called up share capital 6 1    1 
Profit and loss account 167,369    154,912 
Shareholders' funds 167,370    154,913 
 


For the year ended 31 March 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 26 November 2025 and were signed on its behalf by:


-------------------------------
BALJINDER RAI
Director
2
General Information
TOP SHOP (BIRMINGHAM) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06821887, registration address 2 Dunton Road, Kingshurst, Birmingham, West Midlands, B37 6JN.

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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Plant and Machinery 20%
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 4 (2024 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2024 30,000    30,000 
Additions -    - 
Disposals -    - 
At 31 March 2025 30,000    30,000 
Amortisation
At 01 April 2024 -    - 
Charge for year -    - 
On disposals -    - 
At 31 March 2025 -    - 
Net book values
At 31 March 2025 30,000    30,000 
At 31 March 2024 30,000    30,000 


4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 April 2024 56,286    56,286 
Additions -    - 
Disposals -    - 
At 31 March 2025 56,286    56,286 
Depreciation
At 01 April 2024 44,857    44,857 
Charge for year 2,286    2,286 
On disposals -    - 
At 31 March 2025 47,143    47,143 
Net book values
Closing balance as at 31 March 2025 9,143    9,143 
Opening balance as at 01 April 2024 11,428    11,428 


5.

Investments

Cost Loans to participating interests   Total
  £   £
At 01 April 2024 268,035    268,035 
Additions -    - 
Disposals -    - 
At 31 March 2025 268,035    268,035 

6.

Share Capital

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

3