Company Registration No. SC641665 (Scotland)
@ Tophski's Ltd
Unaudited accounts
for the year ended 28 February 2023
@ Tophski's Ltd
Unaudited accounts
Contents
@ Tophski's Ltd
Company Information
for the year ended 28 February 2023
Directors
Christopher McInnes
William McInnes
Company Number
SC641665 (Scotland)
Registered Office
C/O Calculo
Red Tree Magenta, 270 Glasgow Road
Glasgow
G73 1SA
Scotland
Accountants
Calculo Ltd
Red Tree Magenta
270 Glasgow Road
Glasgow
G73 1SA
@ Tophski's Ltd
Statement of financial position
as at 28 February 2023
Tangible assets
78,621
69,073
Cash at bank and in hand
32,375
92,710
Creditors: amounts falling due within one year
(82,458)
(98,736)
Net current (liabilities)/assets
(47,588)
23,969
Total assets less current liabilities
31,033
93,042
Creditors: amounts falling due after more than one year
(30,089)
(34,289)
Called up share capital
100
100
Profit and loss account
844
58,653
Shareholders' funds
944
58,753
For the year ending 28 February 2023 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2023 and were signed on its behalf by
Christopher McInnes
Director
Company Registration No. SC641665
@ Tophski's Ltd
Notes to the Accounts
for the year ended 28 February 2023
@ Tophski's Ltd is a private company, limited by shares, registered in Scotland, registration number SC641665. The registered office is C/O Calculo, Red Tree Magenta, 270 Glasgow Road, Glasgow, G73 1SA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
5% reducing balance
Fixtures & fittings
10% reducing balance
Computer equipment
10% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 March 2022
26,622
44,499
2,292
5,365
78,778
Additions
5,455
-
1,600
8,951
16,006
At 28 February 2023
32,077
44,499
3,892
14,316
94,784
At 1 March 2022
4,767
3,484
435
1,019
9,705
Charge for the year
2,731
2,051
346
1,330
6,458
At 28 February 2023
7,498
5,535
781
2,349
16,163
At 28 February 2023
24,579
38,964
3,111
11,967
78,621
At 28 February 2022
21,855
41,015
1,857
4,346
69,073
@ Tophski's Ltd
Notes to the Accounts
for the year ended 28 February 2023
Amounts falling due within one year
Other debtors
2,495
29,995
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
4,133
4,620
Amounts owed to group undertakings and other participating interests
50,001
50,000
Taxes and social security
2,330
13,930
Proposed dividends
-
3,222
Loans from directors
(26,000)
11,745
7
Creditors: amounts falling due after more than one year
2023
2022
8
Average number of employees
During the year the average number of employees was 14 (2022: 14).