Company registration number SC770410 (Scotland)
TOPPO PROPERTIES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TOPPO PROPERTIES LTD
COMPANY INFORMATION
Director
M Topping
Company number
SC770410
Registered office
15 Ardross Street
Inverness
IV3 5NS
Accountants
Azets
Fairways House
Fairways Business Park
Inverness
Highlands
United Kingdom
IV2 6AA
TOPPO PROPERTIES LTD
CONTENTS
Page
Balance sheet and notes to the financial statements
1 - 2
TOPPO PROPERTIES LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
£
£
£
£
Fixed assets
808,523
821,450
Current assets
8,193
4,658
Creditors: amounts falling due within one year
(29,871)
(29,173)
Net current liabilities
(21,678)
(24,515)
Total assets less current liabilities
786,845
796,935
Creditors: amounts falling due after more than one year
(785,001)
(806,787)
Net assets/(liabilities)
1,844
(9,852)
Capital and reserves
1,844
(9,852)
Notes to the financial statements
1
Director's benefits: advances, credit and guarantees

During the year the company paid expenses of £28,904 (202 4 - £3,331) on behalf of the director and the director paid expenses of £1,080 (202 4 - £469,936) on behalf of the company.

At the year end, the company owed the director £778,963 (202 4 - £806,787) which is included in other

creditors falling due after more than one year.

Loans from directors are repayable on demand and no interest is charged.

2
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
1
2

Toppo Properties Ltd is a private company limited by shares incorporated in Scotland. The registered office is 15 Ardross Street, Inverness, IV3 5NS.

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

TOPPO PROPERTIES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has 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 17 August 2026 and are signed on its behalf by:
M Topping
Director
Company registration number SC770410 (Scotland)
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