1 November 2024 false Taxfiler 2024.6 12921618 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12921618 2024-10-31 12921618 2024-11-01 2025-10-31 12921618 business:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12921618 business:FilletedAccounts 2024-11-01 2025-10-31 12921618 2025-10-31 12921618 business:Director1 2024-11-01 2025-10-31 12921618 business:RegisteredOffice 2024-11-01 2025-10-31 12921618 2024-10-31 12921618 core:WithinOneYear 2025-10-31 12921618 core:WithinOneYear 2024-10-31 12921618 core:AfterOneYear 2025-10-31 12921618 core:AfterOneYear 2024-10-31 12921618 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 12921618 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 12921618 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 12921618 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 12921618 core:PreviouslyStatedAmount 2025-10-31 12921618 core:PreviouslyStatedAmount 2024-10-31 12921618 business:SmallEntities 2024-11-01 2025-10-31 12921618 countries:EnglandWales 2024-11-01 2025-10-31 12921618 core:PlantMachinery 2024-11-01 2025-10-31 12921618 core:MotorVehicles 2024-11-01 2025-10-31 12921618 core:PlantMachinery 2024-10-31 12921618 core:MotorVehicles 2024-10-31 12921618 core:PlantMachinery 2025-10-31 12921618 core:MotorVehicles 2025-10-31 12921618 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 12921618 (England and Wales)
TOP HEATING LTD Unaudited accounts for the year ended 31 October 2025
TOP HEATING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
TOP HEATING LTD Company Information for the year ended 31 October 2025
Director
Mousa BATEEV
Company Number
12921618 (England and Wales)
Registered Office
204 Bruce Road London E3 3EU England
- 3 -
TOP HEATING LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
44,115
11,546
Current assets
Debtors
5
4,432
4,432
Cash at bank and in hand
2,105
221
6,537
4,653
Creditors: amounts falling due within one year
6
16,817
(4,138)
Net current assets
23,354
515
Total assets less current liabilities
67,469
12,061
Creditors: amounts falling due after more than one year
7
(44,787)
-
Net assets
22,682
12,061
Capital and reserves
Called up share capital
1
1
Profit and loss account
22,681
12,060
Shareholders' funds
22,682
12,061
For the year ending 31 October 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 director acknowledges his 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 and authorised for issue on 13 July 2026 and were signed on its behalf by
Mousa BATEEV Director Company Registration No. 12921618
- 4 -
TOP HEATING LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
TOP HEATING LTD is a private company, limited by shares, registered in England and Wales, registration number 12921618. The registered office is 204 Bruce Road, London, E3 3EU, England.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Plant & machinery
over 5 years
Motor vehicles
over 10 years
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
8,896
7,469
16,365
Additions
1,077
37,502
38,579
At 31 October 2025
9,973
44,971
54,944
Depreciation
At 1 November 2024
3,325
1,494
4,819
Charge for the year
1,662
4,348
6,010
At 31 October 2025
4,987
5,842
10,829
Net book value
At 31 October 2025
4,986
39,129
44,115
At 31 October 2024
5,571
5,975
11,546
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
4,432
4,432
- 5 -
TOP HEATING LTD Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,512
3,512
Other creditors
(20,329)
626
(16,817)
4,138
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
44,787
-
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -