1 March 2022 false No description of principal activity Taxfiler 2023.10.1 SC641665business:PrivateLimitedCompanyLtd2022-03-012023-02-28 SC6416652022-02-28 SC6416652022-03-012023-02-28 SC641665business:AuditExemptWithAccountantsReport2022-03-012023-02-28 SC641665business:FilletedAccounts2022-03-012023-02-28 SC6416652023-02-28 SC641665business:Director12022-03-012023-02-28 SC641665business:Director22022-03-012023-02-28 SC641665business:RegisteredOffice2022-03-012023-02-28 SC6416652022-02-28 SC641665core:WithinOneYear2023-02-28 SC641665core:WithinOneYear2022-02-28 SC641665core:AfterOneYear2023-02-28 SC641665core:AfterOneYear2022-02-28 SC641665core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC641665core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 SC641665core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC641665core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 SC641665core:PreviouslyStatedAmount2023-02-28 SC641665core:PreviouslyStatedAmount2022-02-28 SC641665business:SmallEntities2022-03-012023-02-28 SC641665countries:Scotland2022-03-012023-02-28 SC641665core:PlantMachinery2022-03-012023-02-28 SC641665core:MotorVehicles2022-03-012023-02-28 SC641665core:FurnitureFittings2022-03-012023-02-28 SC641665core:ComputerEquipment2022-03-012023-02-28 SC641665core:PlantMachinery2022-02-28 SC641665core:MotorVehicles2022-02-28 SC641665core:FurnitureFittings2022-02-28 SC641665core:ComputerEquipment2022-02-28 SC641665core:PlantMachinery2023-02-28 SC641665core:MotorVehicles2023-02-28 SC641665core:FurnitureFittings2023-02-28 SC641665core:ComputerEquipment2023-02-28 SC6416652021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC641665 (Scotland)
@ Tophski's Ltd Unaudited accounts for the year ended 28 February 2023
@ Tophski's Ltd Unaudited accounts Contents
Page
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@ Tophski's Ltd Company Information for the year ended 28 February 2023
Directors
Christopher McInnes William McInnes
Company Number
SC641665 (Scotland)
Registered Office
C/O Calculo Red Tree Magenta, 270 Glasgow Road Glasgow G73 1SA Scotland
Accountants
Calculo Ltd Red Tree Magenta 270 Glasgow Road Glasgow G73 1SA
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@ Tophski's Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
78,621 
69,073 
Current assets
Debtors
2,495 
29,995 
Cash at bank and in hand
32,375 
92,710 
34,870 
122,705 
Creditors: amounts falling due within one year
(82,458)
(98,736)
Net current (liabilities)/assets
(47,588)
23,969 
Total assets less current liabilities
31,033 
93,042 
Creditors: amounts falling due after more than one year
(30,089)
(34,289)
Net assets
944 
58,753 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
844 
58,653 
Shareholders' funds
944 
58,753 
For the year ending 28 February 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2023 and were signed on its behalf by
Christopher McInnes Director Company Registration No. SC641665
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@ Tophski's Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
@ Tophski's Ltd is a private company, limited by shares, registered in Scotland, registration number SC641665. The registered office is C/O Calculo, Red Tree Magenta, 270 Glasgow Road, Glasgow, G73 1SA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
5% reducing balance
Fixtures & fittings
10% reducing balance
Computer equipment
10% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2022
26,622 
44,499 
2,292 
5,365 
78,778 
Additions
5,455 
- 
1,600 
8,951 
16,006 
At 28 February 2023
32,077 
44,499 
3,892 
14,316 
94,784 
Depreciation
At 1 March 2022
4,767 
3,484 
435 
1,019 
9,705 
Charge for the year
2,731 
2,051 
346 
1,330 
6,458 
At 28 February 2023
7,498 
5,535 
781 
2,349 
16,163 
Net book value
At 28 February 2023
24,579 
38,964 
3,111 
11,967 
78,621 
At 28 February 2022
21,855 
41,015 
1,857 
4,346 
69,073 
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@ Tophski's Ltd Notes to the Accounts for the year ended 28 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
2,495 
29,995 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
4,133 
4,620 
VAT
51,994 
15,219 
Amounts owed to group undertakings and other participating interests
50,001 
50,000 
Taxes and social security
2,330 
13,930 
Proposed dividends
- 
3,222 
Loans from directors
(26,000)
11,745 
82,458 
98,736 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
30,089 
34,289 
8
Average number of employees
During the year the average number of employees was 14 (2022: 14).
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