TOP ROPE UK LTD.

Company Registration Number:
SC341541 (Scotland)

Unaudited abridged accounts for the year ended 30 April 2025

Period of accounts

Start date: 01 May 2024

End date: 30 April 2025

TOP ROPE UK LTD.

Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet
Notes

TOP ROPE UK LTD.

Balance sheet

As at 30 April 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 1 1
Total fixed assets: 1 1
Current assets
Cash at bank and in hand: 151 102
Total current assets: 151 102
Creditors: amounts falling due within one year:   (37,652) (27,664)
Net current assets (liabilities): (37,501) (27,562)
Total assets less current liabilities: (37,500) (27,561)
Total net assets (liabilities): (37,500) (27,561)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (37,501) (27,562)
Shareholders funds: (37,500) (27,561)

The notes form part of these financial statements

TOP ROPE UK LTD.

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 April 2026
and signed on behalf of the board by:

Name: A JOHNSON
Status: Director

The notes form part of these financial statements

TOP ROPE UK LTD.

Notes to the Financial Statements

for the Period Ended 30 April 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

Other accounting policies

Corporation Tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

TOP ROPE UK LTD.

Notes to the Financial Statements

for the Period Ended 30 April 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

TOP ROPE UK LTD.

Notes to the Financial Statements

for the Period Ended 30 April 2025

3. Tangible Assets

Total
Cost £
At 01 May 2024 2,533
At 30 April 2025 2,533
Depreciation
At 01 May 2024 2,532
At 30 April 2025 2,532
Net book value
At 30 April 2025 1
At 30 April 2024 1