Top Shop (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04364823 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

Top Shop (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs Harpal Kaur

Mrs Rupinder Kaur Sandhu

SECRETARY:

Mrs Rupinder Kaur Sandhu

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

United Kingdom

CV6 4AD

BUSINESS ADDRESS:

USK Way

Brockworth

Gloucester

GL3 4JU

REGISTERED NUMBER:

04364823 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

7,000

Property, plant and equipment

5

44,381

49,720

51,381

56,720

CURRENT ASSETS

Inventories

27,858

26,154

Debtors

6

-

6,467

Investments

7

249,338

235,352

Cash at bank and in hand

45,547

60,024

322,743

327,997

CREDITORS

Amounts falling due within one year

8

289,122

295,396

NET CURRENT ASSETS

33,621

32,601

TOTAL ASSETS LESS CURRENT
LIABILITIES

85,002

89,321

CREDITORS

Amounts falling due after more than one
year

9

7,423

17,439

NET ASSETS

77,579

71,882

CAPITAL AND RESERVES

Called up share capital

10

3

Retained earnings

77,576

71,879

SHAREHOLDERS' FUNDS

77,579

71,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Mrs Rupinder Kaur Sandhu - Director

1.	STATUTORY INFORMATION

Top Shop (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net sales of invoiced goods and services excluding Value Added Tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

7,000

NET BOOK VALUE

At 31 January 2026

7,000

At 31 January 2025

7,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 February 2025

80,325

Additions

9,454

At 31 January 2026

89,779

DEPRECIATION

At 1 February 2025

30,605

Charge for year

14,793

At 31 January 2026

45,398

NET BOOK VALUE

At 31 January 2026

44,381

At 31 January 2025

49,720

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Other debtors

-

6,467

7.	CURRENT ASSET INVESTMENTS

31.1.26

31.1.25

£

Investment

249,338

235,352

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

20,733

21,077

Taxation and social security

9,767

7,036

Other creditors

258,622

267,283

289,122

295,396

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.1.26

31.1.25

£

Bank loans

7,423

17,439

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

3

Ordinary

£1

3

11.	RELATED PARTY DISCLOSURES

During the year, the Company has paid rent of £9,600 (2025: £9,600) in respect of use of business property owned by the directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................