Top Door Limited - Accounts

Registered Number: 13560615 Top Door Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	3,779	4,724
Investment property	4	465,000	475,000
		468,779	479,724
Current assets
Cash at bank and in hand		23,111	22,205
Creditors: amount falling due within one year		(185,262)	(185,023)
Net current assets		(162,151)	(162,818)

Total assets less current liabilities		306,628	316,906
Creditors: amount falling due after more than one year		(272,882)	(272,882)
Provisions for liabilities		(1,808)	(6,470)
Net assets		31,938	37,554

Capital and reserves
Called up share capital	5	1	1
Revaluation Reserves		60,529	73,892
Profit and loss account		(28,592)	(36,339)
Shareholders' funds		31,938	37,554

For the year ended 31 August 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 her responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The director of the company has elected not to include the Income Statement within the financial statements.

The financial statements were approved by the director on 22 May 2026 and were signed by:

-------------------------------
S Cheema
Director

Top Door Limited
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Top Door Limited is a private company limited by shares and is incorporated in England and Wales. The address of the registered office is The Smithery Terrace Road South, Binfield, Bracknell, RG42 4DS. The nature of the company's operations and its principal activity was that of a property rental business.

Accounting policies

Significant accounting policies

The company's financial statements have been prepared in compliance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention and on a going concern basis. The financial statements comprise the unaudited financial statements of the company up to 31 August each year, and are stated in pound sterling, the company's functional and presentational currency.

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

Turnover

Turnover comprises rental income receivable during the period.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted.

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:

Fixtures and Fittings

20% Reducing Balance

Investment properties

Investment properties are measured at fair value annually with any change recognised in the profit and loss account. Unrealised gains or losses (net of related deferred tax) are transferred from retained earnings to a separate revaluation reserve.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Employees and directors' Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 September 2024	9,227	9,227
Additions	-	-
Disposals	-	-
At 31 August 2025	9,227	9,227
Depreciation
At 01 September 2024	4,503	4,503
Charge for year	945	945
On disposals	-	-
At 31 August 2025	5,448	5,448
Net book values
Closing balance as at 31 August 2025	3,779	3,779
Opening balance as at 01 September 2024	4,724	4,724

Investment property

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	475,000	475,000
Additions	6,497	6,497
Disposals	-	-
Revaluations	(16,497)	(16,497)
At 31 August 2025	465,000	465,000

Other investments comprise the investment property held by the company. The investment property was revalued as at the balance sheet date by the Director based on his knowledge and experience of the nature and class of asset.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

Registered Number: 13560615
England and Wales
Abridged Accounts

for the year ended 31 August 2025
for
TOP DOOR LIMITED