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REGISTERED NUMBER: SC592031 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Turf At The Top Ltd

Turf At The Top Ltd (Registered number: SC592031)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

Turf At The Top Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: K McAllister
J Finnigan





REGISTERED OFFICE: 210 Western Road
Kilmarnock
KA3 1NJ





REGISTERED NUMBER: SC592031 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

Turf At The Top Ltd (Registered number: SC592031)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 60,919 20,542

CURRENT ASSETS
Stocks 5 26,580 3,145
Cash at bank and in hand 10,716 18,641
37,296 21,786
CREDITORS
Amounts falling due within one year 6 69,999 19,028
NET CURRENT (LIABILITIES)/ASSETS (32,703 ) 2,758
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,216

23,300

CREDITORS
Amounts falling due after more than one
year

7

6,750

9,750
NET ASSETS 21,466 13,550

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 21,366 13,450
SHAREHOLDERS' FUNDS 21,466 13,550

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Turf At The Top Ltd (Registered number: SC592031)

Balance Sheet - continued
31 March 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2024 and were signed on its behalf by:





J Finnigan - Director


Turf At The Top Ltd (Registered number: SC592031)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Turf At The Top Ltd is a private company, limited by shares , registered in Scotland. 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023 2,815 41,231 44,046
Additions - 54,490 54,490
At 31 March 2024 2,815 95,721 98,536
DEPRECIATION
At 1 April 2023 1,566 21,938 23,504
Charge for year 187 13,926 14,113
At 31 March 2024 1,753 35,864 37,617
NET BOOK VALUE
At 31 March 2024 1,062 59,857 60,919
At 31 March 2023 1,249 19,293 20,542

Turf At The Top Ltd (Registered number: SC592031)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. STOCKS
31.3.24 31.3.23
£    £   
Stocks 26,580 3,145

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 43,575 1,463
Trade creditors 9,618 871
Tax - 2,808
Social security and other taxes 4,458 2,477
VAT 4,134 6,002
John Finnigan 3,800 3,800
Directors' current accounts 2,200 -
Accrued expenses 2,214 1,607
69,999 19,028

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans (see note 8) 6,750 9,750

8. LOANS

An analysis of the maturity of loans is given below:

31.3.24 31.3.23
£    £   
Amounts falling due between two and five years:
Bank loan 6,750 9,750

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary Share Capital £1 100 100

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Turf At The Top Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Turf At The Top Ltd for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Turf At The Top Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Turf At The Top Ltd and state those matters that we have agreed to state to the Board of Directors of Turf At The Top Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Turf At The Top Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Turf At The Top Ltd. You consider that Turf At The Top Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Turf At The Top Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE


6 August 2024