Company Registration No. 06877160 (England and Wales)
Toprock Logistics Limited
Unaudited accounts
for the year ended 30 April 2025
Toprock Logistics Limited
Unaudited accounts
Contents
Toprock Logistics Limited
Company Information
for the year ended 30 April 2025
Company Number
06877160 (England and Wales)
Registered Office
102 Green Lanes
London
N16 9EH
England
Accountants
DNG Associates
214 Baker Street
Enfield
London
EN1 3JT
Toprock Logistics Limited
Statement of financial position
as at 30 April 2025
Tangible assets
25,748
2,244
Cash at bank and in hand
7,421
3,339
Creditors: amounts falling due within one year
(86,574)
(89,090)
Net current assets
21,778
28,071
Total assets less current liabilities
47,526
30,315
Creditors: amounts falling due after more than one year
(22,920)
-
Called up share capital
100
100
Profit and loss account
24,506
30,215
Shareholders' funds
24,606
30,315
For the year 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 director acknowledges his 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 and authorised for issue on 11 December 2025 and were signed on its behalf by
Mr A Ozkara
Director
Company Registration No. 06877160
Toprock Logistics Limited
Notes to the Accounts
for the year ended 30 April 2025
Toprock Logistics Limited is a private company, limited by shares, registered in England and Wales, registration number 06877160. The registered office is 102 Green Lanes, London, N16 9EH, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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
18% - reducing balance method
Fixtures & fittings
18% - reducing balance method
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Toprock Logistics Limited
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
1,140
-
1,957
3,097
Additions
-
24,054
1,582
25,636
At 30 April 2025
1,140
24,054
3,539
28,733
At 1 May 2024
373
-
480
853
Charge for the year
138
1,443
551
2,132
At 30 April 2025
511
1,443
1,031
2,985
At 30 April 2025
629
22,611
2,508
25,748
At 30 April 2024
767
-
1,477
2,244
Amounts falling due within one year
Trade debtors
40,168
55,572
Accrued income and prepayments
4,113
-
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,406
-
Trade creditors
8,278
19,369
Taxes and social security
1,239
1,385
Other creditors
68,428
63,553
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
22,920
-
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Toprock Logistics Limited
Notes to the Accounts
for the year ended 30 April 2025
9
Transactions with related parties
Included within other creditors is an amount of £68,428 (2024: £63,553) due to the director of the company. There are no terms as to interest or repayment in respect of this balance.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).