Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12948187 Miss T Manning Mr J Barnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12948187 2024-10-31 12948187 2025-10-31 12948187 2024-11-01 2025-10-31 12948187 frs-core:CurrentFinancialInstruments 2025-10-31 12948187 frs-core:ComputerEquipment 2025-10-31 12948187 frs-core:ComputerEquipment 2024-11-01 2025-10-31 12948187 frs-core:ComputerEquipment 2024-10-31 12948187 frs-core:ShareCapital 2025-10-31 12948187 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12948187 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12948187 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12948187 frs-bus:SmallEntities 2024-11-01 2025-10-31 12948187 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12948187 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12948187 frs-bus:Director1 2024-11-01 2025-10-31 12948187 frs-bus:Director2 2024-11-01 2025-10-31 12948187 frs-countries:EnglandWales 2024-11-01 2025-10-31 12948187 2023-10-31 12948187 2024-10-31 12948187 2023-11-01 2024-10-31 12948187 frs-core:CurrentFinancialInstruments 2024-10-31 12948187 frs-core:ShareCapital 2024-10-31 12948187 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12948187
Top Reg Limited
Financial Statements
For The Year Ended 31 October 2025
BBK Partnership
Chartered Accountants
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Miss T Manning
Mr J Barnes
Company Number 12948187
Registered Office 1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Accountants BBK Partnership
Chartered Accountants
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Page 1
Page 2
Balance Sheet
Registered number: 12948187
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 (472 ) 8,160
(472 ) 8,160
CURRENT ASSETS
Debtors 5 240,326 139,534
Cash at bank and in hand 48,916 72,759
289,242 212,293
Creditors: Amounts Falling Due Within One Year 6 (764,469 ) (709,467 )
NET CURRENT ASSETS (LIABILITIES) (475,227 ) (497,174 )
TOTAL ASSETS LESS CURRENT LIABILITIES (475,699 ) (489,014 )
NET LIABILITIES (475,699 ) (489,014 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (475,799 ) (489,114 )
SHAREHOLDERS' FUNDS (475,699) (489,014)
Page 2
Page 3
For the year ending 31 October 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 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
Miss T Manning
Director
31/07/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Top Reg Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12948187 . The registered office is 1 Beauchamp Court, 10 Victors Way, Barnet, Hertfordshire, EN5 5TZ.
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:
Computer Equipment 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 21,250
Disposals (10,000 )
As at 31 October 2025 11,250
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 November 2024 13,090
Provided during the period 1,632
Disposals (3,000 )
As at 31 October 2025 11,722
Net Book Value
As at 31 October 2025 (472 )
As at 1 November 2024 8,160
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 240,326 139,534
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,849 126,725
Bank loans and overdrafts 543,846 433,500
Other creditors 156,037 128,803
Taxation and social security 30,737 20,439
764,469 709,467
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5