1 August 2025 v2026.37.1 micro_entity_frs_105_v1_1_3 filingSoftwarefalsetruetruetruefalseNo description of principal activitytruexbrli:purexbrli:sharesiso4217:GBPSC5399762025-08-012026-07-31SC5399762026-07-31SC5399762025-07-31SC539976core:WithinOneYear2026-07-31SC539976core:WithinOneYear2025-07-31SC539976bus:RegisteredOffice2025-08-012026-07-31SC5399762024-08-012025-07-31SC539976bus:Director12025-08-012026-07-31SC53997612025-08-012026-07-31SC539976countries:Scotland2025-08-012026-07-31SC539976bus:AuditExemptWithAccountantsReport2025-08-012026-07-31SC539976bus:PrivateLimitedCompanyLtd2025-08-012026-07-31SC539976bus:Micro-entities2025-08-012026-07-31SC539976bus:FullAccounts2025-08-012026-07-31
Company registration number:
SC539976
Topline Scotland Ltd
Unaudited Filleted Financial Statements for the year ended
31 July 2026
Topline Scotland Ltd
Statement of Financial Position
31 July 2026
20262025
££
Fixed assets
2,866
 
925
 
   
Current assets
39,176
 
26,687
 
Creditors: amounts falling due within one year
(38,727
 )
(26,188
 )
Net current assets
449
 
499
 
Total assets less current liabilities
3,315
 
1,424
 
Provisions for liabilities
(369
 ) -  
Accruals and deferred income
(894
 )
(860
 )
Net assets
2,052
 
564
 
   
Capital and reserves
2,052
 
564
 

Notes to the Financial Statements

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
3 West Netherton
,
Milnathort
,
Kinross
,
KY13 0SB
, Scotland.

2 Average number of employees

The average number of persons employed by the company during the year was
3
(2025:
2.00
).

3 Director's advances, credit and guarantees

At the year end £30,663 (2025: £21,354) was owed to the director George Johnson. The loan was unsecured, interest free and there were no fixed terms for repayment. Dividends of £35,000 were paid to the same director and his wife.
For the year ending
31 July 2026
, 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
18 September 2026
, and are signed on behalf of the board by:
G Johnson
Director
Company registration number:
SC539976