In a sauce pan combine sugar, water and butter and bring it to boil.
Place a candy thermometer at the side.
Line a tray with aluminium foil and grease it with butter.
When the temperature reaches 300°F, remove the pan from the flame and pour the sugar butter mixture into the prepared tray.
Allow it to cool completely.
Melt chocolate in a double boiler or MW and pour it on the toffee.
Spread it uniformly with the help of a spatula.
Blitz roasted almonds to small crumbs and sprinkle it all over the chocolate.
Once set, break it into pieces and store in airtight jar.