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Registration number: SC749271

Turf Consulting Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Turf Consulting Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Turf Consulting Ltd

Company Information

Director | Mr Francis Gerard McFadden

Registered office | 113 Neuk Drive East Kilbride G74 4FH

Accountants | Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ

Turf Consulting Ltd

(Registration number: SC749271)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 8,342 | 28,864
Creditors: Amounts falling due within one year | 5 | (1,066) | (4,131)
Net assets |  | 7,276 | 24,733
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 7,275 | 24,732
Shareholders' funds |  | 7,276 | 24,733

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 December 2025

......................................... Mr Francis Gerard McFadden Director

Turf Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
113 Neuk Drive
East Kilbride
G74 4FH
Scotland

These financial statements were authorised for issue by the director on 26 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Turf Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Turf Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Debtors

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 390 | 390
Taxation and social security | - | 3,691
Other creditors | 676 | 50
| 1,066 | 4,131

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

7 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £6,500.00 (2024 - £20,000.00) per ordinary share |  | 6,500 |  | 20,000

8 | Related party transactions

Turf Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,570 | 12,570