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Registered Number: 13816622
England & Northern Ireland
TOP 2 BOTTOM COMMERCIAL CLEANING LTD
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Top 2 Bottom Commercial Cleaning Ltd Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Top 2 Bottom Commercial Cleaning Ltd Accountants' Report For the year ended 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Top 2 Bottom Commercial Cleaning Ltd for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Top 2 Bottom Commercial Cleaning Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Top 2 Bottom Commercial Cleaning Ltd , as a body, in accordance with the terms of our engagement letter dated 18 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Top 2 Bottom Commercial Cleaning Ltd and state those matters that we have agreed to state to the Board of Directors of Top 2 Bottom Commercial Cleaning Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Top 2 Bottom Commercial Cleaning Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Top 2 Bottom Commercial Cleaning Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Top 2 Bottom Commercial Cleaning Ltd . You consider that Top 2 Bottom Commercial Cleaning Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Top 2 Bottom Commercial Cleaning Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025. .................................................... Jermyn & Co Accountants Limited Unit 3, Hill Farm Kirby Road, Kirby Bedon Norwich Norfolk NR14 7DU 17 April 2026 1

Top 2 Bottom Commercial Cleaning Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 0 |  | 70,000
Tangible fixed assets | 4 | 60,527 |  | 26,193
|  | 60,527 |  | 96,193
Current assets |  |  |
Debtors |  | 8,872 |  | 2,890
Cash at bank and in hand |  | 9,704 |  | 18,467
|  | 18,576 |  | 21,357
Creditors: amount falling due within one year |  | (28,379) |  | (23,310)
Net current assets |  | (9,803) |  | (1,953)
Total assets less current liabilities |  | 50,724 |  | 94,240
Creditors: amount falling due after more than one year |  | (31,658) |  | (73,879)
Provisions for liabilities |  | (6,682) |  | 0
Net assets |  | 12,384 |  | 20,361
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 12,284 |  | 20,278
Shareholders' funds |  | 12,384 |  | 20,378
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges 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 provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 17 April 2026 and were signed by:
------------------------------- Christopher Knott Director
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Top 2 Bottom Commercial Cleaning Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Top 2 Bottom Commercial Cleaning Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 13816622, registration address 8 Conifer Close, Ormesby St Margaret, Norfolk, NR29 3RU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. 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:
Plant and Machinery | 25% Straight Line
Motor Vehicles | 15% Reducing Balance
Computer Equipment | 33% Straight Line
2. | Average number of employees Average number of employees during the year was 1 (2024 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 January 2025 | 100,000 |  | 100,000
Additions | - |  | -
Disposals | (100,000) |  | (100,000)
At 31 December 2025 | - |  | -
Amortisation
At 01 January 2025 | 30,000 |  | 30,000
Charge for year | - |  | -
On disposals | (30,000) |  | (30,000)
At 31 December 2025 | - |  | -
Net book values
At 31 December 2025 | - |  | -
At 31 December 2024 | 70,000 |  | 70,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 2,463 |  | 30,930 |  | 1,433 |  | 34,826
Additions | 3,472 |  | 37,677 |  | - |  | 41,149
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 5,935 |  | 68,607 |  | 1,433 |  | 75,975
Depreciation
At 01 January 2025 | 1,215 |  | 5,698 |  | 1,720 |  | 8,633
Charge for year | 1,065 |  | 6,296 |  | (546) |  | 6,815
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 2,280 |  | 11,994 |  | 1,174 |  | 15,448
Net book values
Closing balance as at 31 December 2025 | 3,655 |  | 56,613 |  | 259 |  | 60,527
Opening balance as at 01 January 2025 | 1,248 |  | 25,232 |  | (287) |  | 26,193
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