Tops Holdings Limited Filleted accounts for Companies House (small and micro)

Tops Holdings Limited

Statement of financial position

31 December 2025

	2025		2024
	£	£	£	£
Fixed assets		801,164		794,302
		---------		---------

Current assets		325,061		193,889

Creditors: amounts falling due within one year	( 692,014)	( 660,372)
	---------	---------
Net current liabilities	( 366,953)	( 466,483)
	---------	---------
Total assets less current liabilities	434,211	327,819

Accruals and deferred income	( 1,415)	( 17,995)
	---------	---------
	432,796	309,824
	---------	---------

Capital and reserves	432,796	309,824
	---------	---------

Notes to the financial statements

1. Employee numbers

The average number of employees during the year was 4 (2024: 4 ).

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the board of directors and authorised for issue on 8 May 2026 , and are signed on behalf of the board by:

The Hon J J L Prior

Director

Company registration number: 06765602

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hill House, The Street, Wissett, Halesworth, Suffolk, IP19 0JH.