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Company Registration No. SC363777 (Scotland)
Topcaddy Ltd Unaudited accounts for the year ended 31 August 2024
Topcaddy Ltd Unaudited accounts Contents
Page
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Topcaddy Ltd Company Information for the year ended 31 August 2024
Director
Leonard Grindrod
Company Number
SC363777 (Scotland)
Registered Office
4 Kelso Gardens Moodiesburn Glasgow Lanarkshire G69 0HT Scotland
Accountants
FP Business Services Ltd Atrium Business Centre North Caldeen Road Coatbridge ML5 4EF
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Topcaddy Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
160,000 
211,830 
Debtors
10,044 
5,236 
Cash at bank and in hand
(18,538)
(23,222)
151,506 
193,844 
Creditors: amounts falling due within one year
(111,800)
(98,824)
Net current assets
39,706 
95,020 
Total assets less current liabilities
39,706 
95,020 
Creditors: amounts falling due after more than one year
(37,603)
(46,531)
Net assets
2,103 
48,489 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,102 
48,488 
Shareholders' funds
2,103 
48,489 
For the year ending 31 August 2024 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 director acknowledges his 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 and authorised for issue on 28 May 2025 and were signed on its behalf by
Leonard Grindrod Director Company Registration No. SC363777
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Topcaddy Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Topcaddy Ltd is a private company, limited by shares, registered in Scotland, registration number SC363777. The registered office is 4 Kelso Gardens, Moodiesburn, Glasgow, Lanarkshire, G69 0HT, 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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
519 
Other debtors
10,044 
4,717 
10,044 
5,236 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,538 
6,080 
Trade creditors
88,986 
90,804 
Taxes and social security
2,816 
3,422 
Other creditors
15,460 
13,079 
Loans from directors
- 
(14,561)
111,800 
98,824 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
37,603 
46,531 
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Topcaddy Ltd Notes to the Accounts for the year ended 31 August 2024
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Leonard Grindrod
Directors loan
9,394 
- 
- 
9,394 
9,394 
- 
- 
9,394 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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