| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
3,021 |
|
|
2,691 |
| Current assets |
|
60,810 |
|
|
48,661 |
|
| Creditors: amount falling due within one year |
|
(60,197) |
|
|
(47,330) |
|
|
Net current assets
|
|
|
613
|
|
|
1,331
|
|
Total assets less current liabilities
|
|
|
3,634 |
|
|
4,022 |
| Creditors: amount falling due after more than one year |
|
|
(11,018) |
|
|
(15,512) |
| Provisions for liabilities |
|
|
0 |
|
|
(867) |
|
Net assets
|
|
|
(7,384) |
|
|
(12,357) |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
(7,384) |
|
|
(12,357) |
| |
NOTES TO THE ACCOUNTS
General Information
TOP DISCOUNT STORE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12149484, registration address THE STORE HANSON FOLD, WYKE BRADFORD, GB, BD12 8JA.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
The financial statements are prepared in sterling which is the functional currency of the company.
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.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
|
| 2. |
Intangible fixed assets
| Cost |
Software License |
|
Total |
| |
£ |
|
£ |
| At 01 September 2024 |
330 |
|
330 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 August 2025 |
330 |
|
330 |
| Net book values |
| At 31 August 2025 |
330 |
|
330 |
| At 31 August 2024 |
330 |
|
330 |
|
| 3. |
Average number of employees
Average number of employees during the year was 1 (2024 : 2).
|
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 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 in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 31 May 2026 and were signed by: --------------------------------
Bahadar Khan
Director |
1
|