Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05102148 Magnus McGillivray Steven Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05102148 2024-03-31 05102148 2025-03-31 05102148 2024-04-01 2025-03-31 05102148 frs-core:CurrentFinancialInstruments 2025-03-31 05102148 frs-core:Non-currentFinancialInstruments 2025-03-31 05102148 frs-core:ComputerEquipment 2025-03-31 05102148 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05102148 frs-core:ComputerEquipment 2024-03-31 05102148 frs-core:FurnitureFittings 2025-03-31 05102148 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05102148 frs-core:FurnitureFittings 2024-03-31 05102148 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 05102148 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 05102148 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 05102148 frs-core:MotorVehicles 2025-03-31 05102148 frs-core:MotorVehicles 2024-04-01 2025-03-31 05102148 frs-core:MotorVehicles 2024-03-31 05102148 frs-core:PlantMachinery 2024-04-01 2025-03-31 05102148 frs-core:ShareCapital 2025-03-31 05102148 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05102148 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05102148 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05102148 frs-bus:SmallEntities 2024-04-01 2025-03-31 05102148 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05102148 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05102148 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 05102148 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 05102148 frs-bus:Director1 2024-04-01 2025-03-31 05102148 frs-bus:Director2 2024-04-01 2025-03-31 05102148 frs-countries:EnglandWales 2024-04-01 2025-03-31 05102148 2023-03-31 05102148 2024-03-31 05102148 2023-04-01 2024-03-31 05102148 frs-core:CurrentFinancialInstruments 2024-03-31 05102148 frs-core:Non-currentFinancialInstruments 2024-03-31 05102148 frs-core:ShareCapital 2024-03-31 05102148 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05102148 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 05102148
Top Line Promotions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bespoke Tax Advisers
Top Line Promotions Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Top Line Promotions Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05102148

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,458,901 |  | 2,121,131
|  |  | 2,458,901 |  | 2,121,131
CURRENT ASSETS
Debtors | 5 | 1,334 |  | 1,000 |
Cash at bank and in hand |  | 50,710 |  | 53,637 |
|  | 52,044 |  | 54,637 |
Creditors: Amounts Falling Due Within One Year | 6 | (263,817 ) |  | (356,816 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (211,773 ) |  | (302,179 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,247,128 |  | 1,818,952
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,805,489 ) |  | (1,533,529 )
NET ASSETS |  |  | 441,639 |  | 285,423
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3 |  | 3
Fair value reserve | 9 |  | 32,885 |  | 32,885
Profit and Loss Account |  |  | 408,751 |  | 252,535
SHAREHOLDERS' FUNDS |  |  | 441,639 |  | 285,423

Page 1
Page 2
Top Line Promotions Limited
Balance Sheet (continued)
As At 31 March 2025
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Magnus McGillivray Director
24/05/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Top Line Promotions Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Top Line Promotions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05102148 . The registered office is Flat C Carlton House, 2 Manor Road, North Shields, North Tyneside, NE30 4RH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25%
Motor Vehicles | 20%
Fixtures & Fittings | 20%
Computer Equipment | 25%

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Investment Properties | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 2,102,602 | 22,163 | - | 3,210 | 2,127,975
Additions | 323,281 | - | 24,283 | - | 347,564
As at 31 March 2025 | 2,425,883 | 22,163 | 24,283 | 3,210 | 2,475,539
Depreciation
As at 1 April 2024 | - | 4,433 | - | 2,411 | 6,844
Provided during the period | - | 4,432 | 4,857 | 505 | 9,794
As at 31 March 2025 | - | 8,865 | 4,857 | 2,916 | 16,638
Net Book Value
As at 31 March 2025 | 2,425,883 | 13,298 | 19,426 | 294 | 2,458,901
As at 1 April 2024 | 2,102,602 | 17,730 | - | 799 | 2,121,131

Page 3
Page 4
Top Line Promotions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,000
VAT | 1,334 |  | -
| 1,334 |  | 1,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 48,000 |  | 132,000
Corporation tax | 22,772 |  | 22,772
VAT | - |  | 4,361
Other creditors | 93,045 |  | 94,683
Accruals and deferred income | - |  | 3,000
Directors' loan accounts | 100,000 |  | 100,000
| 263,817 |  | 356,816

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 357,226 |  | 318,849
Directors loan account | 1,448,263 |  | 1,214,680
| 1,805,489 |  | 1,533,529

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 April 2024 | 32,885
As at 31 March 2025 | 32,885

Page 4