Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13853452 Mr Daniel Mason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13853452 2025-01-31 13853452 2026-01-31 13853452 2025-02-01 2026-01-31 13853452 frs-core:CurrentFinancialInstruments 2026-01-31 13853452 frs-core:Non-currentFinancialInstruments 2026-01-31 13853452 frs-core:PlantMachinery 2026-01-31 13853452 frs-core:PlantMachinery 2025-02-01 2026-01-31 13853452 frs-core:PlantMachinery 2025-01-31 13853452 frs-core:ShareCapital 2026-01-31 13853452 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13853452 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13853452 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13853452 frs-bus:SmallEntities 2025-02-01 2026-01-31 13853452 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13853452 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13853452 frs-bus:Director1 2025-02-01 2026-01-31 13853452 frs-countries:EnglandWales 2025-02-01 2026-01-31 13853452 2024-01-31 13853452 2025-01-31 13853452 2024-02-01 2025-01-31 13853452 frs-core:CurrentFinancialInstruments 2025-01-31 13853452 frs-core:Non-currentFinancialInstruments 2025-01-31 13853452 frs-core:ShareCapital 2025-01-31 13853452 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13853452
Toptrees Limited
Financial Statements
For The Year Ended 31 January 2026
Insite Accounting & Management Services
Chartered Accountants
8 Poyntz Gardens
Northampton
NN5 7RY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13853452
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,376 7,542
23,376 7,542
CURRENT ASSETS
Debtors 5 35,645 6,335
Cash at bank and in hand 1,087 19,821
36,732 26,156
Creditors: Amounts Falling Due Within One Year 6 (31,489 ) (8,603 )
NET CURRENT ASSETS (LIABILITIES) 5,243 17,553
TOTAL ASSETS LESS CURRENT LIABILITIES 28,619 25,095
Creditors: Amounts Falling Due After More Than One Year 7 (22,988 ) (36,671 )
NET ASSETS/(LIABILITIES) 5,631 (11,576 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 5,629 (11,578 )
SHAREHOLDERS' FUNDS 5,631 (11,576)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Daniel Mason
Director
1st October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Toptrees Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13853452 . The registered office is 8 Poyntz Gardens, Northampton, NN5 7RY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Straight Line 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2025 95,159
Additions 20,000
Disposals (6,000 )
As at 31 January 2026 109,159
Depreciation
As at 1 February 2025 87,617
Provided during the period 4,166
Disposals (6,000 )
As at 31 January 2026 85,783
Net Book Value
As at 31 January 2026 23,376
As at 1 February 2025 7,542
Page 3
Page 4
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 35,645 4,314
Director's loan account - 2,021
35,645 6,335
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,008 1,008
Corporation tax 24 24
Other taxes and social security 3,520 479
VAT 13,198 7,092
Director's loan account 13,739 -
31,489 8,603
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 22,988 21,176
Other loans - 15,495
22,988 36,671
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 4