TOPDEK UK LIMITED


Directors	MADDEN, David
	WELLS, Sarah


Registered Address	74 Moor Top
	Drighlington
	Bradford
	BD11 1BX


Registered Number	09442709 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		25,962		32,351
			25,962		32,351
Current assets
Debtors	4	34,783		35,880
Cash at bank and on hand		1		1
		34,784		35,881
Creditors amounts falling due within one year	5	(36,204)		(40,493)
Net current assets (liabilities)			(1,420)		(4,612)
Total assets less current liabilities			24,542		27,739
Creditors amounts falling due after one year	6		(13,960)		(21,099)
Provisions for liabilities			(4,932)		(6,147)
Net assets			5,650		493
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,550		393
Shareholders' funds			5,650		493

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 July 2026, and are signed on its behalf by:

WELLS, Sarah
Director
Registered Company No. 09442709

TOPDEK UK LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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 (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	46,329	7,191	5,587	59,107
Additions	-	665	839	1,504
At 31 March 26	46,329	7,856	6,426	60,611
Depreciation and impairment
At 01 April 25	18,894	2,941	4,921	26,756
Charge for year	6,859	671	363	7,893
At 31 March 26	25,753	3,612	5,284	34,649
Net book value
At 31 March 26	20,576	4,244	1,142	25,962
At 31 March 25	27,435	4,250	666	32,351

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	8,160	10,628
Other debtors	26,623	25,252
Total	34,783	35,880

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,028	1,280
Bank borrowings and overdrafts	6,901	10,265
Taxation and social security	8,704	13,892
Finance lease and HP contracts	5,000	5,000
Other creditors	14,571	10,056
Total	36,204	40,493

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	8,127	10,265
Other creditors	5,833	10,834
Total	13,960	21,099

7.	Secured creditors
	The following secured debts are included within creditors: Hire purchase contracts £10,833 (2025: £15,834). The hire purchase liability was secured on the assets to which it relates.

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the directors of £6,240 (2025: £422). The loans were interest free, with no fixed date for repayment. Under the BBLS scheme the government provided a 100% guarantee. As at the balance sheet date, this represented a bank loan guarantee of £10,628 (2025: £13,128).