2025-01-01 2025-12-31 12308686 Toppy Mctopco Limited false 12308686 2025-01-01 2025-12-31 12308686 uk-bus:Director1 2025-01-01 2025-12-31 12308686 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12308686 uk-bus:SmallEntities 2025-01-01 2025-12-31 12308686 uk-bus:FullAccounts 2025-01-01 2025-12-31 12308686 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12308686 2025-01-01 12308686 2025-12-31 12308686 2024-12-31 xbrli:pure iso4217:GBP 12308686 2024-01-01 2024-12-31
Company Registration Number : 12308686 (England and Wales)
12308686
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-12-31
false
Toppy Mctopco Limited
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-01-01
Toppy Mctopco Limited
Unaudited filleted financial statements
For the year ended 31 December 2025
Toppy Mctopco Limited
Contents
For the year ended 31 December 2025
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


Toppy Mctopco Limited
Company Information
For the year ended 31 December 2025
Company registration number 12308686 (England and Wales)
Directors Wanda Marshall
Registered office address 62 Park Street
Bristol
England
BS1 5JN
Accountant SILBURY ACCOUNTANTS LIMITED
Chartered Management Accountants
Oak Apple House North Street
Milborne Port, Sherborne
DT9 5EW
Toppy Mctopco Limited
Statement of Financial Position
For the year ended 31 December 2025
2025 2024
Notes £ £
Fixed assets
Investments 961,609 961,609
5 961,609 961,609
Current assets
Debtors 929,000 119,000
Cash and cash equivalents 1,619 306,970
930,619 425,970
Current liabilities
Creditors: Amounts falling due within one year (5,964,353) (5,456,658)
(5,964,353) (5,456,658)
Net current (liabilities)/assets (5,033,735) (5,030,688)
Total assets less current liabilities (4,072,126) (4,069,079)
Net (liabilities)/assets (4,072,126) (4,069,079)
Capital and reserves
Called up share capital 400 400
Retained earnings (4,072,526) (4,069,479)
Shareholder's funds (4,072,126) (4,069,079)
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 December 2025 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 directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared 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.
Approved by the Board on 23 September 2026
.............................
Wanda Marshall (Director)
Company registration number: 12308686
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-12-31 31 December 2025
2025 2024
£ £
Fixed Assets 961,609 961,609
Current Assets 930,619 425,970
Creditors: amounts falling due within one year (5,964,353) (5,456,658)
Net current assets/(liabilities) (5,033,735) (5,030,688)
Total assets less current liabilities (4,072,126) (4,069,079)
Net Assets/(liabilities) (4,072,126) (4,069,079)
Capital and Reserves (4,072,126) (4,069,079)
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. 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 for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 23 September 2026 2026-09-23 and signed on behalf of the board,
.............................
Wanda Marshall
Director
Company registration number: 12308686
Toppy Mctopco Limited
Notes to the Financial Statements
For the year ended 31 December 2025
(1) Statutory Information
Toppy Mctopco 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.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
Financial instruments
The company classifies its financial instruments as basic financial instruments in accordance with Section 11 of FRS 102. Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment. Basic financial liabilities, including trade and other payables and loans, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

(3) Employees
During the year, the average number of employees including director was 1 (2024 : 1).

(4) Related party transactions
The company has a loan from a director amounting to £5,045,409 (2024 £5,045,409). This loan is unsecured, interest-free, and repayable on demand. As the loan is repayable on demand and interest-free, it is measured at the amount repayable and classified as a current liability in the balance sheet.

(5) Fixed assets
Investments

£
Cost
As at 01 January 2025961,609
As at 31 December 2025961,609
Depreciation/Amortisation
As at 31 December 2025-
Net book value
As at 31 December 2025961,609
As at 31 December 2024961,609

(6) Going Concern
The accounts show net current liabilities. The director will continue to support the company and believes the business is a going concern. In making this assessment, the director has considered the likely trading conditions for a period of 12 months from the date of approval of these accounts.