REGISTERED NUMBER: SC592031 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Turf At The Top Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Tangible assets

4

22,184

60,919

CURRENT ASSETS

Stocks

5

34,929

26,580

Cash at bank and in hand

6,293

10,716

41,222

37,296

CREDITORS

Amounts falling due within one year

6

30,683

69,999

NET CURRENT ASSETS/(LIABILITIES)

10,539

(32,703

)

TOTAL ASSETS LESS CURRENT LIABILITIES

32,723

28,216

CREDITORS

Amounts falling due after more than one year

7

3,750

6,750

NET ASSETS

28,973

21,466

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

28,873

21,366

SHAREHOLDERS' FUNDS

28,973

21,466

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 30 June 2025 and were signed on its behalf by:

J Finnigan - Director

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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

2,815

95,721

98,536

Additions

858

-

858

Disposals

-

(40,995

)

(40,995

)

At 31 March 2025

3,673

54,726

58,399

DEPRECIATION

At 1 April 2024

1,753

35,864

37,617

Charge for year

288

6,851

7,139

Eliminated on disposal

-

(8,541

)

(8,541

)

At 31 March 2025

2,041

34,174

36,215

NET BOOK VALUE

At 31 March 2025

1,632

20,552

22,184

At 31 March 2024

1,062

59,857

60,919

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

34,929

26,580

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

8,247

43,575

Trade creditors

5,105

9,618

Social security and other taxes

3,311

4,458

VAT

1,136

4,134

John Finnigan

3,800

3,800

Directors' current accounts

7,200

2,200

Accrued expenses

1,884

2,214

30,683

69,999

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 8)

3,750

6,750

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due between two and five years:

Bank loan

3,750

6,750

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary Share Capital

£1

100

100