TOP CLASS DESIGNS (NORTHAMPTON) LIMITED

TOP CLASS DESIGNS (NORTHAMPTON) LIMITED

Statement of Financial Position

As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	2	18,788	11,004
		18,788	11,004
Current assets
Inventories	3	10,450	11,300
Debtors	4	30,497	30,463
Cash at bank and in hand		90,032	60,798
		130,979	102,561
Creditors: amount falling due within one year	5	(41,709)	(53,452)
Net current assets/(liabilities)		89,270	49,109


Total assets less current liabilities		108,058	60,113
Creditors: amount falling due after more than one year	6	(667)	(4,667)
Provisions for liabilities	7	(3,321)	(1,759)
Net assets/(liabilities)		104,070	53,687

Capital and reserves
Called up share capital		6	6
Profit and loss account		104,064	53,681
Shareholders fund		104,070	53,687

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:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
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 accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The directors have elected not to include the profit and loss account within the financial statements.

Signed on behalf of the board of directors:

----------------------------------
Liam Anthony Hastings
Director

Date approved: 08 December 2025

TOP CLASS DESIGNS (NORTHAMPTON) LIMITED

Notes to the Accounts

For the year ended 31 March 2025

Statutory Information

TOP CLASS DESIGNS (NORTHAMPTON) LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration number 06643475, registration address Dovecote Farm, Upper Heyford, Northampton, NN7 3LX.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

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:

Improvements to Property	10% Straight Line
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% 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.

Tangible fixed assets

Cost or Valuation	Improvements to Property	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	1,911	49,301	14,167	1,169	66,548
Additions	-	-	12,150	-	12,150
At 31 March 2025	1,911	49,301	26,317	1,169	78,698
Depreciation
At 01 April 2024	1,528	46,102	7,228	686	55,544
Charge for year	191	800	3,254	121	4,366
At 31 March 2025	1,719	46,902	10,482	807	59,910
Net book values
Closing balance as at 31 March 2025	192	2,399	15,835	362	18,788
Opening balance as at 01 April 2024	383	3,199	6,939	483	11,004

Inventories

	2025 £		2024 £
Stocks	10,450		11,300
	10,450		11,300

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade debtors	9,437	23,725
Taxation & social security less than one year	13,022	1,902
Other debtors less than one year	8,038	4,836
	30,497	30,463

Creditors: amount falling due within one year

	2025 £	2024 £
Trade creditors	11,684	14,452
Bank loans & overdrafts	4,000	4,000
Taxation & social security less than one year	17,351	9,310
Other creditors less than one year	8,674	25,690
	41,709	53,452

Creditors: amount falling due after more than one year

	2025 £		2024 £
Other creditors more than one year	667		4,667
	667		4,667

Provisions for liabilities

	2025 £		2024 £
Deferred tax	3,321		1,759
	3,321		1,759

Share Capital

Allotted	2025 £	2024 £
3 Ordinary shares of £1.00 each	3	3
1 A Ordinary shares of £1.00 each	1	1
1 B Ordinary shares of £1.00 each	1	1
1 C Ordinary shares of £1.00 each	1	1
	6	6

9.	Average number of employees Average number of employees during the year were 6 (2024: 6).

Contents Page

Business Information

Statement of Financial Position

Notes to the Accounts