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TOPGRANITE LIMITED

Registered Number
SC317064
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

TOPGRANITE LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

KEANE, Robin

Registered Address

19 Adelphi
Adelphi Business Centre
Aberdeen
AB11 5BL

Registered Number

SC317064 (Scotland)
TOPGRANITE LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors836725
Cash at bank and on hand43104
879829
Creditors amounts falling due within one year3(876)(876)
Net current assets (liabilities)3(47)
Total assets less current liabilities3(47)
Creditors amounts falling due after one year4(45,541)(45,491)
Net assets(45,538)(45,538)
Capital and reserves
Called up share capital11
Profit and loss account(45,539)(45,539)
Shareholders' funds(45,538)(45,538)
The financial statements were approved and authorised for issue by the Director on 16 May 2024, and are signed on its behalf by:
KEANE, Robin
Director
Registered Company No. SC317064
TOPGRANITE LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2.Average number of employees

20232022
Average number of employees during the year00
3.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables370619
Taxation and social security-18
Accrued liabilities and deferred income506239
Total876876
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
4.Creditors: amounts due after one year

2023

2022

££
Amounts owed to related parties45,54145,491
Total45,54145,491