Topsaw Joinery & Building Limited

Topsaw Joinery & Building Limited
Contents Page
For the year ended 31 March 2026

Balance Sheet	1
Notes to the Financial Statements	2

Topsaw Joinery & Building Limited
Balance Sheet
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	8,547	10,423
		8,547	10,423
Current assets
Cash at bank and in hand		4,422	6,907
Creditors: amount falling due within one year		(12,161)	(16,792)
Net current assets		(7,739)	(9,885)

Total assets less current liabilities		808	538
Net assets		808	538

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		708	438
Shareholders' funds		808	538

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

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

The financial statements were approved by the director on 16 October 2026 and were signed by:

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Mr Mark Anthony Brownlow
Director

1

Topsaw Joinery & Building Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Topsaw Joinery & Building Limited is a private company, limited by shares, registered in England and Wales, registration number 13041541, registration address Unit 5b Winking Hill Farm, Ratcliffe-On-Soar, Nottingham, Nottinghamshire, NG11 0DP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18% Reducing Balance
Motor Vehicles	18% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 April 2025	7,200	8,000	15,200
Additions	-	-	-
Disposals	-	-	-
At 31 March 2026	7,200	8,000	15,200
Depreciation
At 01 April 2025	2,982	1,795	4,777
Charge for year	759	1,117	1,876
On disposals	-	-	-
At 31 March 2026	3,741	2,912	6,653
Net book values
Closing balance as at 31 March 2026	3,459	5,088	8,547
Opening balance as at 01 April 2025	4,218	6,205	10,423

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

2