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Registered Number: 13842595


 

 

 

TOP DISCOUNT SHOP LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

Top Discount Shop Limited
Contents Page
For the year ended 31 January 2026
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
TOP DISCOUNT STORE LIMITED
31 January 2026



....................................................

TOP DISCOUNT STORE LIMITED
THE STORE HANSON FOLD
WYKE BRADFORD
BD12 8JA
24 October 2026
1
 
 		 Notes
 		 2026
£		   2025
£
Current assets      
Debtors 18,415    15,394 
Cash at bank and in hand 11,172    6,620 
29,587    22,014 
Creditors: amount falling due within one year (22,167)   (1,948)
Net current assets 7,420    20,066 
 
Total assets less current liabilities 7,420    20,066 
Net assets 7,420    20,066 
 

Capital and reserves 		     
Profit and loss account 7,420    20,066 
Shareholders' funds 7,420    20,066 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 board of directors on 24 October 2026 and were signed on its behalf by:


-------------------------------
Bahadar Khan
Director
2
General Information
Top Discount Shop Limited is a private company, limited by shares, registered in , registration number 13842595, registration address 62, Town Gate, Bradford, West Yorkshire, BD12 9JB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and 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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Staff Costs

2026
£		   2025
£
Wages and salaries 9,046    20,793 
Social security costs 0    770 
9,046    21,563 

3.

Average number of employees 1

Average number of employees during the period was 1 (2025 : 1).
3