Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 08959969 Miss M Lynton-Dean Mr P Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08959969 2024-07-31 08959969 2025-07-31 08959969 2024-08-01 2025-07-31 08959969 frs-core:CurrentFinancialInstruments 2025-07-31 08959969 frs-core:NetGoodwill 2025-07-31 08959969 frs-core:NetGoodwill 2024-08-01 2025-07-31 08959969 frs-core:NetGoodwill 2024-07-31 08959969 frs-core:MotorVehicles 2025-07-31 08959969 frs-core:MotorVehicles 2024-08-01 2025-07-31 08959969 frs-core:MotorVehicles 2024-07-31 08959969 frs-core:PlantMachinery 2025-07-31 08959969 frs-core:PlantMachinery 2024-08-01 2025-07-31 08959969 frs-core:PlantMachinery 2024-07-31 08959969 frs-core:ShareCapital 2025-07-31 08959969 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08959969 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08959969 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08959969 frs-bus:SmallEntities 2024-08-01 2025-07-31 08959969 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08959969 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08959969 frs-bus:Director1 2024-08-01 2025-07-31 08959969 frs-bus:Director2 2024-08-01 2025-07-31 08959969 frs-countries:EnglandWales 2024-08-01 2025-07-31 08959969 2023-07-31 08959969 2024-07-31 08959969 2023-08-01 2024-07-31 08959969 frs-core:CurrentFinancialInstruments 2024-07-31 08959969 frs-core:ShareCapital 2024-07-31 08959969 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 08959969
Top Kat Cleaners Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Price & Company
Top Kat Cleaners Limited
Contents
Contents

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

Page 1
Top Kat Cleaners Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 08959969

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 7,134 |  | 6,177
|  |  | 7,134 |  | 6,177
CURRENT ASSETS
Debtors | 6 | 10,951 |  | 8,452 |
Cash at bank and in hand |  | 10,336 |  | 15,021 |
|  | 21,287 |  | 23,473 |
Creditors: Amounts Falling Due Within One Year | 7 | (17,519 ) |  | (18,286 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,768 |  | 5,187
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,902 |  | 11,364
NET ASSETS |  |  | 10,902 |  | 11,364
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 10,892 |  | 11,354
SHAREHOLDERS' FUNDS |  |  | 10,902 |  | 11,364

For the year ending 31 July 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

Mr P Rose Director
03/04/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Top Kat Cleaners Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Top Kat Cleaners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08959969 . The registered office is 3 High Street,, St. Lawrence,, Ramsgate,, Kent,, CT11 0QL.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. 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 | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
Top Kat Cleaners Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 6,000
As at 31 July 2025 | 6,000
Amortisation
As at 1 August 2024 | 6,000
As at 31 July 2025 | 6,000
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 3,669 | 17,404 | 21,073
Additions | 2,832 | - | 2,832
As at 31 July 2025 | 6,501 | 17,404 | 23,905
Depreciation
As at 1 August 2024 | 2,743 | 12,153 | 14,896
Provided during the period | 563 | 1,312 | 1,875
As at 31 July 2025 | 3,306 | 13,465 | 16,771
Net Book Value
As at 31 July 2025 | 3,195 | 3,939 | 7,134
As at 1 August 2024 | 926 | 5,251 | 6,177

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,951 |  | 8,452

Page 3
Page 4
Top Kat Cleaners Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | (1 )
Corporation tax | 10,972 |  | 11,682
VAT | 5,047 |  | 5,358
Accruals and deferred income | 800 |  | 763
Directors' loan accounts | 699 |  | 484
| 17,519 |  | 18,286

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4