Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 28 February 2026 28 February 2026 07749160 Mr Mark Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07749160 2024-08-31 07749160 2026-02-28 07749160 2024-09-01 2026-02-28 07749160 frs-core:CurrentFinancialInstruments 2026-02-28 07749160 frs-core:Non-currentFinancialInstruments 2026-02-28 07749160 frs-core:PlantMachinery 2026-02-28 07749160 frs-core:PlantMachinery 2024-09-01 2026-02-28 07749160 frs-core:PlantMachinery 2024-08-31 07749160 frs-core:ShareCapital 2026-02-28 07749160 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 07749160 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2026-02-28 07749160 frs-bus:FilletedAccounts 2024-09-01 2026-02-28 07749160 frs-bus:SmallEntities 2024-09-01 2026-02-28 07749160 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2026-02-28 07749160 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2026-02-28 07749160 frs-bus:Director1 2024-09-01 2026-02-28 07749160 frs-bus:Director1 2024-08-31 07749160 frs-bus:Director1 2026-02-28 07749160 frs-countries:EnglandWales 2024-09-01 2026-02-28 07749160 2023-08-31 07749160 2024-08-31 07749160 2023-09-01 2024-08-31 07749160 frs-core:CurrentFinancialInstruments 2024-08-31 07749160 frs-core:Non-currentFinancialInstruments 2024-08-31 07749160 frs-core:ShareCapital 2024-08-31 07749160 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07749160
Topmark Distribution Ltd
Unaudited Financial Statements
For the Period 1 September 2024 to 28 February 2026
Topmark Distribution Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Topmark Distribution Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 07749160

| 28 February 2026 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,284 |  | 1,314
|  |  | 1,284 |  | 1,314
CURRENT ASSETS
Debtors | 5 | 75,836 |  | 77,482 |
|  | 75,836 |  | 77,482 |
Creditors: Amounts Falling Due Within One Year | 6 | (67,013 ) |  | (60,279 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,823 |  | 17,203
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,107 |  | 18,517
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (8,116 ) |  | (19,008 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (321 ) |  | (329 )
NET ASSETS/(LIABILITIES) |  |  | 1,670 |  | (820 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 1,570 |  | (920 )
SHAREHOLDERS' FUNDS |  |  | 1,670 |  | (820)

Page 1
Page 2
Topmark Distribution Ltd
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 2026 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mark Lewis Director
27 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Topmark Distribution Ltd
Notes to the Financial Statements
For the Period 1 September 2024 to 28 February 2026
Notes to the Financial Statements
1. General Information
Topmark Distribution Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07749160 . The registered office is Crown House, 2 Ringwood Road, Ringwood, Hampshire, BH24 1HY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The Financial Statements are presented in £ sterling which is the functional currency of the company.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing balance

2.4. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Topmark Distribution Ltd
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 28 February 2026
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 2)
1 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 September 2024 | 8,496
Additions | 490
As at 28 February 2026 | 8,986
Depreciation
As at 1 September 2024 | 7,182
Provided during the period | 520
As at 28 February 2026 | 7,702
Net Book Value
As at 28 February 2026 | 1,284
As at 1 September 2024 | 1,314

5. Debtors

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,441 |  | -
Other debtors | 69,395 |  | 77,482
| 75,836 |  | 77,482

6. Creditors: Amounts Falling Due Within One Year

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,066 |  | 2,456
Bank loans and overdrafts | 19,341 |  | 21,607
Other taxes and social security | 31,833 |  | 29,077
Other creditors | 5,473 |  | 3,989
Accruals and deferred income | 3,300 |  | 3,150
| 67,013 |  | 60,279

Page 4
Page 5
Topmark Distribution Ltd
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 28 February 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 8,116 |  | 19,008

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Lewis | 63,012 | 32,748 | (40,000 ) | - | 55,760

The above loan is unsecured, interest has been charged at the official rate.
Page 5