Company Registration No. 09508422 (England and Wales)
A A TOP CONSTRUCTION LIMITED
Unaudited accounts
for the year ended 31 March 2025
A A TOP CONSTRUCTION LIMITED
Unaudited accounts
Contents
A A TOP CONSTRUCTION LIMITED
Company Information
for the year ended 31 March 2025
Directors
Arthur Topallaj
Atnan Topallaj
Company Number
09508422 (England and Wales)
Registered Office
11 Lockyer Mews
Enfield
EN3 6FU
A A TOP CONSTRUCTION LIMITED
Statement of financial position
as at 31 March 2025
Tangible assets
1,952
2,387
Cash at bank and in hand
266,213
205,228
Creditors: amounts falling due within one year
(108,699)
(106,042)
Net current assets
164,194
105,819
Net assets
166,146
108,206
Called up share capital
2
2
Profit and loss account
166,144
108,204
Shareholders' funds
166,146
108,206
For the year ending 31 March 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 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 of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Atnan Topallaj
Director
Company Registration No. 09508422
A A TOP CONSTRUCTION LIMITED
Notes to the Accounts
for the year ended 31 March 2025
A A TOP CONSTRUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09508422. The registered office is 11 Lockyer Mews, Enfield, EN3 6FU.
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
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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:
Motor vehicles
Straight Line Method- 25%
Fixtures & fittings
Straight Line Method- 25%
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
32,659
34,153
66,812
At 31 March 2025
32,659
34,715
67,374
At 1 April 2024
32,660
31,765
64,425
Charge for the year
(1)
998
997
At 31 March 2025
32,659
32,763
65,422
At 31 March 2025
-
1,952
1,952
At 31 March 2024
(1)
2,388
2,387
A A TOP CONSTRUCTION LIMITED
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Deferred tax asset
1,116
1,647
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
17,386
1,634
Loans from directors
86,922
98,007
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
During the year, the company owed £86,922 to the director of the company.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).