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
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
Top World Hotel Ltd
Statement of financial position
as at 30 September 2025
Cash at bank and in hand
22,061
27,436
Creditors: amounts falling due within one year
(4,199)
(5,036)
Net current assets
19,329
25,643
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
Top World Hotel Ltd
Notes to the Accounts
for the year ended 30 September 2025
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.
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.
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.
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:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
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.
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.
Top World Hotel Ltd
Notes to the Accounts
for the year ended 30 September 2025
4
Intangible fixed assets
Other
At 30 September 2025
7,483
At 30 September 2025
1,497
At 30 September 2025
5,986
5
Tangible fixed assets
Computer equipment
At 30 September 2025
3,171
At 30 September 2025
2,658
At 30 September 2024
1,452
Amounts falling due within one year
Accrued income and prepayments
1,467
829
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
2,135
Loans from directors
-
2,242
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).