TOPTROPICS LTD

Company Registration Number:
07376056 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 October 2024

End date: 31 December 2025

TOPTROPICS LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

TOPTROPICS LTD

Balance sheet

As at 31 December 2025


Notes
15 months to 31 December 2025
2024


£
£
Fixed assets
Tangible assets: 3 36,843 46,381
Total fixed assets: 36,843 46,381
Current assets
Stocks: 1,040,840 1,213,891
Debtors:   754,102 875,073
Cash at bank and in hand: 104,716 32,901
Total current assets: 1,899,658 2,121,865
Creditors: amounts falling due within one year:   (1,242,408) (1,511,063)
Net current assets (liabilities): 657,250 610,802
Total assets less current liabilities: 694,093 657,183
Total net assets (liabilities): 694,093 657,183
Capital and reserves
Called up share capital: 100 100
Other reserves: 316,000 316,000
Profit and loss account: 377,993 341,083
Shareholders funds: 694,093 657,183

The notes form part of these financial statements

TOPTROPICS LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 14 June 2026
and signed on behalf of the board by:

Name: Mahendrasinh Rathod
Status: Director

The notes form part of these financial statements

TOPTROPICS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is net of VAT

Tangible fixed assets and depreciation policy

Depreciation is on reducing balance method

Intangible fixed assets and amortisation policy

There are no intangible assets

Valuation and information policy

NA

TOPTROPICS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

15 months to 31 December 2025 2024
Average number of employees during the period 13 10

TOPTROPICS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 October 2024 65,786
At 31 December 2025 65,786
Depreciation
At 01 October 2024 19,405
Charge for year 9,538
At 31 December 2025 28,943
Net book value
At 31 December 2025 36,843
At 30 September 2024 46,381