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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

FOR

TOPTURF IRRIGATION (SERVICE) LTD

TOPTURF IRRIGATION (SERVICE) LTD (REGISTERED NUMBER: 05266409)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TOPTURF IRRIGATION (SERVICE) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2021







DIRECTORS: R M Callaway
C J Clark





REGISTERED OFFICE: 34 Kingmere
Littlehampton
West Sussex
BN17 5LD





REGISTERED NUMBER: 05266409 (England and Wales)





ACCOUNTANTS: Evans Weir
The Victoria
25 St Pancras
Chichester
West Sussex
PO19 7LT

TOPTURF IRRIGATION (SERVICE) LTD (REGISTERED NUMBER: 05266409)

BALANCE SHEET
31ST DECEMBER 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,472 19,657
Investments 5 100 100
19,572 19,757

CURRENT ASSETS
Stocks 205,566 18,617
Debtors 6 479,733 363,794
Cash at bank and in hand 54,778 164,756
740,077 547,167
CREDITORS
Amounts falling due within one year 7 344,947 213,513
NET CURRENT ASSETS 395,130 333,654
TOTAL ASSETS LESS CURRENT
LIABILITIES

414,702

353,411

CAPITAL AND RESERVES
Called up share capital 320 320
Retained earnings 414,382 353,091
SHAREHOLDERS' FUNDS 414,702 353,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TOPTURF IRRIGATION (SERVICE) LTD (REGISTERED NUMBER: 05266409)

BALANCE SHEET - continued
31ST DECEMBER 2021


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd July 2022 and were signed on its behalf by:





C J Clark - Director


TOPTURF IRRIGATION (SERVICE) LTD (REGISTERED NUMBER: 05266409)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2021

1. STATUTORY INFORMATION

Topturf Irrigation (Service) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The accounts replace the original accounts and are now the statutory accounts and are prepared as they were at the date of the original accounts.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 10% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

TOPTURF IRRIGATION (SERVICE) LTD (REGISTERED NUMBER: 05266409)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2021

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2020 - 17 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st January 2021 63,385
Additions 5,921
At 31st December 2021 69,306
DEPRECIATION
At 1st January 2021 43,728
Charge for year 6,106
At 31st December 2021 49,834
NET BOOK VALUE
At 31st December 2021 19,472
At 31st December 2020 19,657

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st January 2021
and 31st December 2021 100
NET BOOK VALUE
At 31st December 2021 100
At 31st December 2020 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 225,079 92,927
Other debtors 254,654 270,867
479,733 363,794

TOPTURF IRRIGATION (SERVICE) LTD (REGISTERED NUMBER: 05266409)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2021

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 231,222 98,931
Taxation and social security 103,392 104,837
Other creditors 10,333 9,745
344,947 213,513