Company registration number SC635627 (Scotland)
Bulldog Topsides Limited
Unaudited financial statements
for the year ended 31 July 2025
Pages for filing with registrar
Bulldog Topsides Limited
Chartered Accountants' report to the board of directors on the preparation of the
unaudited statutory financial statements of Bulldog Topsides Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bulldog Topsides Limited for the year ended 31 July 2025 which comprise, the 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 ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of Bulldog Topsides Limited, as a body, in accordance with the terms of our engagement letter dated 15 August 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Bulldog Topsides Limited and state those matters that we have agreed to state to the b oard of d irectors of Bulldog Topsides Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bulldog Topsides Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Bulldog Topsides Limited 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 Bulldog Topsides Limited. You consider that Bulldog Topsides Limited 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 Bulldog Topsides Limited. 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 f inancial statements.

James Milne
Chartered Accountants
5 Bon Accord Square
Aberdeen
AB11 6XZ
6 February 2026
Bulldog Topsides Limited
Balance sheet
as at 31 July 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
928
295
Current assets
Debtors
17,546
35,133
Cash at bank and in hand
86,750
45,183
104,296
80,316
Creditors: amounts falling due within one year
(37,381)
(37,131)
Net current assets
66,915
43,185
Net assets
67,843
43,480
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
67,841
43,478
Total equity
67,843
43,480
Bulldog Topsides Limited
Balance sheet (continued)
as at 31 July 2025
3

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 January 2026 and are signed on its behalf by:
Danny Kearns
Tracey Kearns
Director
Director
Company registration number SC635627 (Scotland)
Bulldog Topsides Limited
Notes to the financial statements
for the year ended 31 July 2025
4
1
Accounting policies
Company information

Bulldog Topsides Limited is a private company limited by shares incorporated in Scotland. The registered office is 25 Groathill Road South, Craigleith, Edinburgh, EH4 2LS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Bulldog Topsides Limited
Notes to the financial statements (continued)
for the year ended 31 July 2025
5
2
Tangible fixed assets
Total
£
Cost
At 1 August 2024
682
Additions
998
At 31 July 2025
1,680
Depreciation and impairment
At 1 August 2024
387
Depreciation charged in the year
365
At 31 July 2025
752
Carrying amount
At 31 July 2025
928
At 31 July 2024
295
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