1 October 2020 false No description of principal activity Taxfiler 2022.8.3 SC516836business:PrivateLimitedCompanyLtd2020-10-012021-09-30 SC5168362020-09-30 SC5168362020-10-012021-09-30 SC516836business:AuditExemptWithAccountantsReport2020-10-012021-09-30 SC516836business:FullAccounts2020-10-012021-09-30 SC5168362021-09-30 SC516836business:Director12020-10-012021-09-30 SC516836business:RegisteredOffice2020-10-012021-09-30 SC5168362020-09-30 SC516836core:WithinOneYear2021-09-30 SC516836core:WithinOneYear2020-09-30 SC516836core:AfterOneYear2021-09-30 SC516836core:AfterOneYear2020-09-30 SC516836countries:Scotland2020-10-012021-09-30 SC5168362019-10-012020-09-30 SC516836business:Micro-entities2020-10-012021-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC516836 (Scotland)
TOPAZ FOODS LIMITED Micro-entity accounts for the year ended 30 September 2021
TOPAZ FOODS LIMITED Micro-entity accounts for the year ended 30 September 2021
CONTENTS
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TOPAZ FOODS LIMITED Company Information for the year ended 30 September 2021
Director
Vinod Sharma
Company Number
SC516836 (Scotland)
Registered Office
Flat 27, 22 Cleveland Street, Glasgow G3 7AE
Accountants
Avid Accountants Ltd 21 Blythswood Square Glasgow G2 4BL
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TOPAZ FOODS LIMITED Accountants' report
Accountants' report to the director of TOPAZ FOODS LIMITED on the preparation of the unaudited statutory accounts for the year ended 30 September 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TOPAZ FOODS LIMITED for the year ended 30 September 2021 as set out on pages 5 - 5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of TOPAZ FOODS LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of TOPAZ FOODS LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TOPAZ FOODS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that TOPAZ FOODS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of TOPAZ FOODS LIMITED. You consider that TOPAZ FOODS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of TOPAZ FOODS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Avid Accountants Ltd 21 Blythswood Square Glasgow G2 4BL 15 August 2022
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TOPAZ FOODS LIMITED Statement of Financial Position as at 30 September 2021
2021 
2020 
£ 
£ 
Fixed assets
49,000 
- 
Current assets
91,959 
109,369 
Prepayments and accrued income
- 
2,250 
Creditors: amounts falling due within one year
(24,840)
(31,899)
Net current assets
67,119 
79,720 
Total assets less current liabilities
116,119 
79,720 
Creditors: amounts falling due after more than one year
(42,593)
(50,000)
Accruals and deferred income
(64,075)
- 
Net assets
9,451 
29,720 
Capital and reserves
9,451 
29,720 
NOTES TO THE ACCOUNTS
1 Statutory information
TOPAZ FOODS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC516836. The registered office is Flat 27, 22 Cleveland Street,, Glasgow, G3 7AE.
2 Average number of employees
During the year the average number of employees was 2 (2020: 4).
For the year ending 30 September 2021 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 15 August 2022
Vinod Sharma Director Company Registration No. SC516836
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