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Company registration number:
09953977
Top Shelf Tobacco Services Limited
Unaudited Filleted Financial Statements for the year ended
31 January 2026
Top Shelf Tobacco Services Limited
Statement of Financial Position
31 January 2026

|  | 2026 | 2025
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 439 |  | 838 |
Investments | 6 | 233,951 |  | 233,951 |
|  | 234,390 |  | 234,789 |
Current assets |  |  |  |  |
Debtors | 7 | 63,931 |  | 122,091 |
Cash at bank and in hand |  | 166,346 |  | 217,974 |
|  | 230,277 |  | 340,065 |
Creditors: amounts falling due within one year | 8 | (81,487 | ) | (112,058 | )
Net current assets |  | 148,790 |  | 228,007 |
Total assets less current liabilities |  | 383,180 |  | 462,796 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 1,100 |  | 1,100 |
Profit and loss account |  | 382,080 |  | 461,696 |
Shareholders funds |  | 383,180 |  | 462,796 |

For the year ending
31 January 2026
, 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 financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.
These
financial statements
were approved by the board of directors and authorised for issue on
15 June 2026
, and are signed on behalf of the board by:

Mr A Blay
Director

Company registration number:
09953977
Top Shelf Tobacco Services Limited
Notes to the Financial Statements
Year ended
31 January 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Neatham Mill
,
Lower Neatham Mill Lane
,
Neatham
,
Hampshire
,
GU34 4NP
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment | 25% straight line

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2025: nil).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 February 2025 | 2,425 |
Additions | 277 |
At 31 January 2026 | 2,702 |
Depreciation |  |
At 1 February 2025 | 1,587 |
Charge | 676 |
At 31 January 2026 | 2,263 |
Carrying amount |  |
At 31 January 2026 | 439 |
At 31 January 2025 | 838 |

## 6 Investments

| Other investments other than loans
--- | ---
| £
Cost |  |
At 1 February 2025 | 233,951 |
At 31 January 2026 | 233,951 |
Impairment |  |
At 1 February 2025 and 31 January 2026 | - |
Carrying amount |  |
At 31 January 2026 | 233,951 |
At 31 January 2025 | 233,951 |

## 7 Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Trade debtors | 48,023 |  | 119,039 |
Other debtors | 15,908 |  | 3,052 |
| 63,931 |  | 122,091 |

## 8 Creditors: amounts falling due within one year

| 2026 | 2025
--- | --- | ---
| £ | £
Taxation and social security | 43,131 |  | 73,792 |
Other creditors | 38,356 |  | 38,266 |
| 81,487 |  | 112,058 |