Acorah Software Products - Accounts Production 19.3.600 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12155381 Mr Nikhil Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12155381 2024-08-31 12155381 2025-08-31 12155381 2024-09-01 2025-08-31 12155381 frs-core:CurrentFinancialInstruments 2025-08-31 12155381 frs-core:ComputerEquipment 2025-08-31 12155381 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12155381 frs-core:ComputerEquipment 2024-08-31 12155381 frs-core:ShareCapital 2025-08-31 12155381 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12155381 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12155381 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12155381 frs-bus:SmallEntities 2024-09-01 2025-08-31 12155381 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12155381 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12155381 frs-bus:Director1 2024-09-01 2025-08-31 12155381 frs-countries:EnglandWales 2024-09-01 2025-08-31 12155381 2023-08-31 12155381 2024-08-31 12155381 2023-09-01 2024-08-31 12155381 frs-core:CurrentFinancialInstruments 2024-08-31 12155381 frs-core:ShareCapital 2024-08-31 12155381 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12155381
Top One Traders Ltd
Financial Statements
For The Year Ended 31 August 2025
SAWHNEY CONSULTING
Harrow Business Centre
429-433 Pinner Road
Harrow
HA1 4HN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12155381
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,509 2,168
1,509 2,168
CURRENT ASSETS
Stocks 5 20,500 121,345
Debtors 6 218,180 68,065
Cash at bank and in hand 52,748 97,540
291,428 286,950
Creditors: Amounts Falling Due Within One Year 7 (284,256 ) (284,739 )
NET CURRENT ASSETS (LIABILITIES) 7,172 2,211
TOTAL ASSETS LESS CURRENT LIABILITIES 8,681 4,379
NET ASSETS 8,681 4,379
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 8,680 4,378
SHAREHOLDERS' FUNDS 8,681 4,379
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nikhil Singh
Director
21 August 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Top One Traders Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12155381 . The registered office is 3 The Green, Hounslow, England, TW5 0RL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts are prepared on a going concern basis notwithstanding the fact that the company balance sheet has a negative equity. The company has loans due to group undertakings which are interest free loans and will not be recalled and the company will continue to receive financial assistance until such time the company can financially sustain itself.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment Depreciation @ 10% SLM
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: NIL)
2 -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 5,462
As at 31 August 2025 5,462
Depreciation
As at 1 September 2024 3,294
Provided during the period 659
As at 31 August 2025 3,953
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 August 2025 1,509
As at 1 September 2024 2,168
5. Stocks
2025 2024
£ £
Stock 20,500 121,345
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 7,000 -
Other debtors 211,180 68,065
218,180 68,065
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 273,435 273,435
Corporation tax 1,040 663
Other taxes and social security - 151
VAT 4,920 2,782
Other creditors 4,861 7,708
284,256 284,739
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Other information
TOP ONE TRADERS LTD is a private company limited by shares and incorporated in England. Its registered office is:
3 The Green
Hounslow 
England
TW5 0RL
Page 3