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Company Registration No. 12854787 (England and Wales)
Top World Hotel Ltd Unaudited accounts for the year ended 30 September 2025
Top World Hotel Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Top World Hotel Ltd Company Information for the year ended 30 September 2025
Directors
Simone Caracciolo Tomasz Caracciolo
Company Number
12854787 (England and Wales)
Registered Office
71-75 Shelton Street London WC2H 9JQ United Kingdom
Accountants
WellTax Limited 24 Fitzroy Square London W1T 6EP
- 3 -
Top World Hotel Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
5,986
-
Tangible assets
5
513
1,452
6,499
1,452
Current assets
Debtors
6
1,467
3,243
Cash at bank and in hand
22,061
27,436
23,528
30,679
Creditors: amounts falling due within one year
7
(4,199)
(5,036)
Net current assets
19,329
25,643
Net assets
25,828
27,095
Capital and reserves
Called up share capital
2
2
Profit and loss account
25,826
27,093
Shareholders' funds
25,828
27,095
For the year ending 30 September 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 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 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 of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by
Simone Caracciolo Director Company Registration No. 12854787
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Top World Hotel Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Top World Hotel Ltd is a private company, limited by shares, registered in England and Wales, registration number 12854787. The registered office is 71-75 Shelton Street, London, WC2H 9JQ, United Kingdom.
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.
3
Accounting policies
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Research and development
During the year, development costs incurred in relation to the Company's website platform met the capitalisation criteria and have therefore been recognised as an intangible asset.
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Top World Hotel Ltd Notes to the Accounts for the year ended 30 September 2025
4
Intangible fixed assets
Other
£
Cost
At 1 October 2024
-
Additions
7,483
At 30 September 2025
7,483
Amortisation
At 1 October 2024
-
Charge for the year
1,497
At 30 September 2025
1,497
Net book value
At 30 September 2025
5,986
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 October 2024
3,171
At 30 September 2025
3,171
Depreciation
At 1 October 2024
1,719
Charge for the year
939
At 30 September 2025
2,658
Net book value
At 30 September 2025
513
At 30 September 2024
1,452
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
2,414
Accrued income and prepayments
1,467
829
1,467
3,243
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
639
630
Taxes and social security
-
2,135
Loans from directors
-
2,242
Accruals
131
29
Deferred income
3,429
-
4,199
5,036
- 6 -
Top World Hotel Ltd Notes to the Accounts for the year ended 30 September 2025
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 7 -