Registration number: 13024566

Topcon Building (Holdings) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Topcon Building (Holdings) Limited

(Registration number: 13024566)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	340,354	-
Investments	5	3,265,430	3,265,430
		3,605,784	3,265,430
Current assets
Debtors	6	1,353,748	-
Creditors: Amounts falling due within one year	7	(100,954)	(1,478,136)
Net current assets/(liabilities)		1,252,794	(1,478,136)
Net assets		4,858,578	1,787,294
Capital and reserves
Called up share capital	8	200	200
Retained earnings		4,858,378	1,787,094
Shareholders' funds		4,858,578	1,787,294

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 April 2026 and signed on its behalf by:
 

......................................... R Brentnall Director

......................................... R M Rendall-Tyrrell Director

Topcon Building (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
35 Louth Road
Scartho
Grimsby
North East Lincs
DN33 2HP

These financial statements were authorised for issue by the Board on 24 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

These financial statements cover the individual entity, Topcon Building (Holdings) Limited.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by section 398 of the Companies Act 2006 and has not prepared group accounts. .

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Topcon Building (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Asset class	Depreciation method and rate
Land and buildings	2% straight line basis

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 3 (2024 - 3).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
Additions	340,354	340,354
At 31 December 2025	340,354	340,354
Depreciation
Carrying amount
At 31 December 2025	340,354	340,354

Included within the net book value of land and buildings above is £340,354 (2024 - £Nil) in respect of freehold land and buildings.
 

5	Investments

	2025 £	2024 £
Investments in subsidiaries	3,265,430	3,265,430