Company Registration No. 10001693 (England and Wales)
Top Hill Civils Ltd
Unaudited accounts
for the year ended 31 March 2026
Top Hill Civils Ltd
Unaudited accounts
Contents
Top Hill Civils Ltd
Company Information
for the year ended 31 March 2026
Company Number
10001693 (England and Wales)
Registered Office
61 Plodder Lane
Farnworth
Bolton
BL4 0BX
England
Top Hill Civils Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
9,574
10,376
Cash at bank and in hand
38,904
47,897
Creditors: amounts falling due within one year
(45,505)
(43,273)
Net current assets
3,507
19,707
Total assets less current liabilities
13,081
30,083
Provisions for liabilities
Deferred tax
(1,506)
(1,589)
Called up share capital
1
1
Profit and loss account
11,574
28,493
Shareholders' funds
11,575
28,494
For the year ending 31 March 2026 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 August 2026 and were signed on its behalf by
A J Newton
Director
Company Registration No. 10001693
Top Hill Civils Ltd
Notes to the Accounts
for the year ended 31 March 2026
Top Hill Civils Ltd is a private company, limited by shares, registered in England and Wales, registration number 10001693. The registered office is 61 Plodder Lane, Farnworth, Bolton, BL4 0BX, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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
20% on reducing balance
Computer equipment
20% on reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Top Hill Civils Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
36,525
3,480
40,005
Disposals
-
(1,543)
(1,543)
At 31 March 2026
36,525
3,587
40,112
At 1 April 2025
27,183
2,446
29,629
Charge for the year
1,868
358
2,226
On disposals
-
(1,317)
(1,317)
At 31 March 2026
29,051
1,487
30,538
At 31 March 2026
7,474
2,100
9,574
At 31 March 2025
9,342
1,034
10,376
Amounts falling due within one year
Accrued income and prepayments
692
356
Other debtors
8,146
13,497
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
4,157
8,579
Loans from directors
40,548
33,887
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).