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Company Registration No. 04522006 (England and Wales)
Top 2 Bottom Limited Unaudited accounts for the year ended 31 January 2026
Top 2 Bottom Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Top 2 Bottom Limited Company Information for the year ended 31 January 2026
Directors
Mark Hambly Mark Hambly
Company Number
04522006 (England and Wales)
Registered Office
BURNT OAK BENOVER ROAD YALDING KENT ME18 6AS
Accountants
Maria Cole FCMA CGMA MAAT MLC Accountancy Services 35a Poolbrook road Malvern WR14 3NL
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Top 2 Bottom Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
890 
890 
Tangible assets
5
27,607 
14,167 
28,497 
15,057 
Current assets
Inventories
7,000 
7,000 
Debtors
6
248,966 
78,872 
Cash at bank and in hand
407,190 
510,353 
663,156 
596,225 
Creditors: amounts falling due within one year
7
(38,549)
(121,372)
Net current assets
624,607 
474,853 
Net assets
653,104 
489,910 
Capital and reserves
Called up share capital
50 
50 
Capital redemption reserve
50 
50 
Profit and loss account
653,004 
489,810 
Shareholders' funds
653,104 
489,910 
For the year ending 31 January 2026 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 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 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.
The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by
Mark Hambly Director Company Registration No. 04522006
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Top 2 Bottom Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Top 2 Bottom Limited is a private company, limited by shares, registered in England and Wales, registration number 04522006. The registered office is BURNT OAK, BENOVER ROAD, YALDING, KENT, ME18 6AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2025
1,582 
At 31 January 2026
1,582 
Amortisation
At 1 February 2025
692 
At 31 January 2026
692 
Net book value
At 31 January 2026
890 
At 31 January 2025
890 
- 5 -
Top 2 Bottom Limited Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 February 2025
33,103 
Additions
18,600 
At 31 January 2026
51,703 
Depreciation
At 1 February 2025
18,936 
Charge for the year
5,160 
At 31 January 2026
24,096 
Net book value
At 31 January 2026
27,607 
At 31 January 2025
14,167 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
128,966 
78,872 
Other debtors
120,000 
- 
248,966 
78,872 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
32,661 
54,623 
Taxes and social security
2,954 
66,749 
Loans from directors
2,934 
- 
38,549 
121,372 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -