A&K Tiptop Ltd - Filleted accounts

A&K Tiptop Ltd
Registered number:		14488660
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		31,771			34,432

Current assets
Cash at bank and in hand		7,783			4,457

Creditors: amounts falling due within one year	4	(47,773)			(35,126)

Net current liabilities			(39,990)			(30,669)

Total assets less current liabilities			(8,219)			3,763

Creditors: amounts falling due after more than one year	7		(1,802)			(5,212)



Net liabilities			(10,021)			(1,449)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(10,023)			(1,451)

Shareholders' funds			(10,021)			(1,449)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Aneta Iwona Bienko
Director
Approved by the board on 10 June 2026

A&K Tiptop Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	20% Reducing balance
	Plant & machinery	20% Straight line

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			16		20


3	Tangible fixed assets
		Plant & Machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	1,005		38,975		39,980
	Additions	833		-		833
	At 31 March 2026	1,838		38,975		40,813

	Depreciation
	At 1 April 2025	201		5,347		5,548
	Charge for the year	368		3,126		3,494
	At 31 March 2026	569		8,473		9,042

	Net book value
	At 31 March 2026	1,269		30,502		31,771
	At 31 March 2025	804		33,628		34,432


4	Creditors: amounts falling due within one year			2026		2025
£					£

	Other creditors < 1 year			15		-
	Obligations under finance lease and hire purchase contracts			3,410		3,410
	Other taxes and social security costs			786		988
	Director's account			43,562		30,728

				47,773		35,126


5	Profit and loss account			2026
£

	At 1 April 2025			(1,451)
	Profit/(loss) for the year			(8,572)
	Dividend			-

	At 31 March 2026			(10,023)


6	Dividends			2026		2025
£					£

	Dividends for which the company became liable during the year:

				-		-


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			1,802		5,212


8	Related party transactions

	Included within the creditors at the year end is £43,562 (2025: £30,728) due to the company directors. During the period the company paid £7,635 of expenses on behalf of the director and the director introduced £20,469.


9	Controlling party

	The ultimate controlling parties are the directors and shareholders Ms Aneta Bienko and Mr Krzysztof Przylucki.


10	Other information

	A&K Tiptop Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	25 Honeysuckle Road
	Kendal
	LA9 6FQ