Company Registration No. 12169836 (England and Wales)
TOP LAG LTD
Unaudited accounts
for the year ended 31 August 2025
TOP LAG LTD
Unaudited accounts
Contents
TOP LAG LTD
Company Information
for the year ended 31 August 2025
Director
Constantin Bogdan GORUN
Company Number
12169836 (England and Wales)
Registered Office
189 STRAIGHT ROAD
ROMFORD
RM3 7JJ
Accountants
EMILIA ACCOUNTANCY LTD
58
STROUD CREDCENT
LONDON
UK
SW15 3EJ
TOP LAG LTD
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
1,060
27,286
Creditors: amounts falling due within one year
(39,449)
(42,764)
Net current liabilities
(38,389)
(14,714)
Net liabilities
(38,389)
(14,714)
Called up share capital
2
2
Profit and loss account
(38,391)
(14,716)
Shareholders' funds
(38,389)
(14,714)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 May 2026 and were signed on its behalf by
Constantin Bogdan GORUN
Director
Company Registration No. 12169836
TOP LAG LTD
Notes to the Accounts
for the year ended 31 August 2025
TOP LAG LTD is a private company, limited by shares, registered in England and Wales, registration number 12169836. The registered office is 189 STRAIGHT ROAD, ROMFORD, RM3 7JJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
515
1,030
Loans from directors
-
41,734
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).