xbrl

03130832falseManufacture of kitchen furniture2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:Director22025-01-012025-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-12-31http://www.companieshouse.gov.uk/cd:Director32025-01-012025-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-12-31http://www.companieshouse.gov.uk/cd:Director42025-01-012025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:Director52025-01-012025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 03130832






CO TOPS LIMITED


ACCOUNTS

FOR THE YEAR ENDED 31/12/2025
























Prepared By:
UNV Accountants Ltd
Chartered Certified Accountants
Office 4, 1st Floor
77-79 High Street
Watford
WD17 2DJ


ACCOUNTS
FOR THE YEAR ENDED 31/12/2025





DIRECTORS
Tony John Kayser
Patrick Joseph McGuigan
John Tony Haynes
John Patrick Bibby
John David Haynes


REGISTERED OFFICE
Unit 6
Foster Avenue
Dunstable
Bedfordshire
LU5 5TA


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 03130832



ACCOUNTANTS
UNV Accountants Ltd
Chartered Certified Accountants
Office 4, 1st Floor
77-79 High Street
Watford
WD17 2DJ


ACCOUNTS
FOR THEYEARENDED31/12/2025



CONTENTS



		Page

Balance Sheet		3

Notes To The Accounts		4


BALANCE SHEET AT 31/12/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		69,056		54,074

CURRENT ASSETS
Stock		392,000		392,248
Debtors	5	187,688		253,951
Cash at bank and in hand		92,093		183,514
		671,781		829,713
CREDITORS: Amounts falling due within one year	6	214,048		283,728
NET CURRENT ASSETS			457,733		545,985
TOTAL ASSETS LESS CURRENT LIABILITIES			526,789		600,059


CREDITORS: Amounts falling due after more than one year	7		16,503		-


PROVISIONS FOR LIABILITIES AND CHARGES	8		7,125		2,077

NET ASSETS			503,161		597,982

CAPITAL AND RESERVES

Called up share capital	9		100,000		40,000
Profit and loss account			403,161		557,982
SHAREHOLDERS' FUNDS			503,161		597,982

For the year ending 31/12/2025 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 30/07/2026 and signed on their behalf by



.............................
Tony John Kayser
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		25%
Commercial Vehicles		25%
Fixtures and Fittings		25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




3. TANGIBLE FIXED ASSETS

	Plant and	Commercial	Fixtures
	Machinery	Vehicles	and Fittings	Total
	£	£	£	£
Cost
At 01/01/2025	559,304	98,019	61,267	718,590
Additions	-	38,000	-	38,000
At 31/12/2025	559,304	136,019	61,267	756,590
Depreciation
At 01/01/2025	549,799	60,494	54,223	664,516
For the year	2,376	18,881	1,761	23,018
At 31/12/2025	552,175	79,375	55,984	687,534
Net Book Amounts
At 31/12/2025	7,129	56,644	5,283	69,056
At 31/12/2024	9,505	37,525	7,044	54,074




4. STOCK	2025	2024
	£	£
Stock comprises:

Stock	392,000	392,248
	392,000	392,248




5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	170,443	147,380
Due from factors	-	2,271
Prepayments	17,245	104,300
	187,688	253,951




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
VAT	10,423	3,122
PAYE control	9,652	11,265
Credit card	2,613	-
Hire purchase	10,187	-
Trade creditors	120,960	192,876
Other creditors	4,762	4,762
Pension schemes	1,263	-
Accruals	4,188	21,703
Amounts due to group companies	50,000	50,000
	214,048	283,728




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Hire purchase >1yr	16,503	-
	16,503	-




8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	7,125	2,077
	7,125	2,077




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100000 Ordinary shares of £1 each	100000	40000
	100,000	40,000

New shares issued during period:
60000 Ordinary shares of £1 each	60000
	60,000	40,000




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	12	-