2022-09-012023-08-312023-08-31false13550455TOPAZ COOLING LIMITED2023-10-0996090iso4217:GBPxbrli:pure135504552022-09-01135504552023-08-31135504552022-09-012023-08-31135504552021-08-05135504552022-08-31135504552021-08-052022-08-3113550455bus:SmallEntities2022-09-012023-08-3113550455bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3113550455bus:FullAccounts2022-09-012023-08-3113550455bus:PrivateLimitedCompanyLtd2022-09-012023-08-3113550455core:WithinOneYear2023-08-3113550455core:AfterOneYear2023-08-3113550455core:WithinOneYear2022-08-3113550455core:AfterOneYear2022-08-3113550455core:ShareCapital2023-08-3113550455core:SharePremium2023-08-3113550455core:RevaluationReserve2023-08-3113550455core:OtherReservesSubtotal2023-08-3113550455core:RetainedEarningsAccumulatedLosses2023-08-3113550455core:ShareCapital2022-08-3113550455core:SharePremium2022-08-3113550455core:RevaluationReserve2022-08-3113550455core:OtherReservesSubtotal2022-08-3113550455core:RetainedEarningsAccumulatedLosses2022-08-3113550455core:LandBuildings2023-08-3113550455core:PlantMachinery2023-08-3113550455core:Vehicles2023-08-3113550455core:FurnitureFittings2023-08-3113550455core:OfficeEquipment2023-08-3113550455core:NetGoodwill2023-08-3113550455core:IntangibleAssetsOtherThanGoodwill2023-08-3113550455core:ListedExchangeTraded2023-08-3113550455core:UnlistedNon-exchangeTraded2023-08-3113550455core:LandBuildings2022-08-3113550455core:PlantMachinery2022-08-3113550455core:Vehicles2022-08-3113550455core:FurnitureFittings2022-08-3113550455core:OfficeEquipment2022-08-3113550455core:NetGoodwill2022-08-3113550455core:IntangibleAssetsOtherThanGoodwill2022-08-3113550455core:ListedExchangeTraded2022-08-3113550455core:UnlistedNon-exchangeTraded2022-08-3113550455core:LandBuildings2022-09-012023-08-3113550455core:PlantMachinery2022-09-012023-08-3113550455core:Vehicles2022-09-012023-08-3113550455core:FurnitureFittings2022-09-012023-08-3113550455core:OfficeEquipment2022-09-012023-08-3113550455core:NetGoodwill2022-09-012023-08-3113550455core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3113550455core:ListedExchangeTraded2022-09-012023-08-3113550455core:UnlistedNon-exchangeTraded2022-09-012023-08-3113550455core:MoreThanFiveYears2022-09-012023-08-3113550455core:Non-currentFinancialInstruments2023-08-3113550455core:Non-currentFinancialInstruments2022-08-3113550455dpl:CostSales2022-09-012023-08-3113550455dpl:DistributionCosts2022-09-012023-08-3113550455dpl:AdministrativeExpenses2022-09-012023-08-3113550455core:LandBuildings2022-09-012023-08-3113550455core:PlantMachinery2022-09-012023-08-3113550455core:Vehicles2022-09-012023-08-3113550455core:FurnitureFittings2022-09-012023-08-3113550455core:OfficeEquipment2022-09-012023-08-3113550455core:NetGoodwill2022-09-012023-08-3113550455core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3113550455dpl:GroupUndertakings2022-09-012023-08-3113550455dpl:ParticipatingInterests2022-09-012023-08-3113550455dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3113550455core:ListedExchangeTraded2022-09-012023-08-3113550455dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3113550455core:UnlistedNon-exchangeTraded2022-09-012023-08-3113550455dpl:CostSales2021-08-052022-08-3113550455dpl:DistributionCosts2021-08-052022-08-3113550455dpl:AdministrativeExpenses2021-08-052022-08-3113550455core:LandBuildings2021-08-052022-08-3113550455core:PlantMachinery2021-08-052022-08-3113550455core:Vehicles2021-08-052022-08-3113550455core:FurnitureFittings2021-08-052022-08-3113550455core:OfficeEquipment2021-08-052022-08-3113550455core:NetGoodwill2021-08-052022-08-3113550455core:IntangibleAssetsOtherThanGoodwill2021-08-052022-08-3113550455dpl:GroupUndertakings2021-08-052022-08-3113550455dpl:ParticipatingInterests2021-08-052022-08-3113550455dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-052022-08-3113550455core:ListedExchangeTraded2021-08-052022-08-3113550455dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-052022-08-3113550455core:UnlistedNon-exchangeTraded2021-08-052022-08-3113550455core:NetGoodwill2023-08-3113550455core:IntangibleAssetsOtherThanGoodwill2023-08-3113550455core:LandBuildings2023-08-3113550455core:PlantMachinery2023-08-3113550455core:Vehicles2023-08-3113550455core:FurnitureFittings2023-08-3113550455core:OfficeEquipment2023-08-3113550455core:AfterOneYear2023-08-3113550455core:WithinOneYear2023-08-3113550455core:ListedExchangeTraded2023-08-3113550455core:UnlistedNon-exchangeTraded2023-08-3113550455core:ShareCapital2023-08-3113550455core:SharePremium2023-08-3113550455core:RevaluationReserve2023-08-3113550455core:OtherReservesSubtotal2023-08-3113550455core:RetainedEarningsAccumulatedLosses2023-08-3113550455core:NetGoodwill2022-08-3113550455core:IntangibleAssetsOtherThanGoodwill2022-08-3113550455core:LandBuildings2022-08-3113550455core:PlantMachinery2022-08-3113550455core:Vehicles2022-08-3113550455core:FurnitureFittings2022-08-3113550455core:OfficeEquipment2022-08-3113550455core:AfterOneYear2022-08-3113550455core:WithinOneYear2022-08-3113550455core:ListedExchangeTraded2022-08-3113550455core:UnlistedNon-exchangeTraded2022-08-3113550455core:ShareCapital2022-08-3113550455core:SharePremium2022-08-3113550455core:RevaluationReserve2022-08-3113550455core:OtherReservesSubtotal2022-08-3113550455core:RetainedEarningsAccumulatedLosses2022-08-3113550455core:NetGoodwill2021-08-0513550455core:IntangibleAssetsOtherThanGoodwill2021-08-0513550455core:LandBuildings2021-08-0513550455core:PlantMachinery2021-08-0513550455core:Vehicles2021-08-0513550455core:FurnitureFittings2021-08-0513550455core:OfficeEquipment2021-08-0513550455core:AfterOneYear2021-08-0513550455core:WithinOneYear2021-08-0513550455core:ListedExchangeTraded2021-08-0513550455core:UnlistedNon-exchangeTraded2021-08-0513550455core:ShareCapital2021-08-0513550455core:SharePremium2021-08-0513550455core:RevaluationReserve2021-08-0513550455core:OtherReservesSubtotal2021-08-0513550455core:RetainedEarningsAccumulatedLosses2021-08-0513550455core:AfterOneYear2022-09-012023-08-3113550455core:WithinOneYear2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3113550455core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3113550455core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3113550455core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3113550455core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3113550455core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3113550455core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3113550455core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3113550455core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3113550455core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3113550455core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3113550455core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3113550455core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3113550455core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3113550455core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3113550455core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3113550455core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3113550455core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3113550455core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3113550455bus:Director12022-09-012023-08-3113550455bus:Director22022-09-012023-08-31

TOPAZ COOLING LIMITED

Registered Number
13550455
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

TOPAZ COOLING LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

FETTI, Feti
MCCLURE, Alison Grace

Registered Address

26 Bedford Road
London
N9 7DD

Registered Number

13550455 (England and Wales)
TOPAZ COOLING LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets519,56129,288
19,56129,288
Current assets
Debtors610,852-
Cash at bank and on hand59,1431,481
69,9951,481
Creditors amounts falling due within one year7(16,237)(12,488)
Net current assets (liabilities)53,758(11,007)
Total assets less current liabilities73,31918,281
Creditors amounts falling due after one year(14,236)(18,850)
Net assets59,083(569)
Capital and reserves
Called up share capital11
Profit and loss account59,082(570)
Shareholders' funds59,083(569)
The financial statements were approved and authorised for issue by the Board of Directors on 9 October 2023, and are signed on its behalf by:
FETTI, Feti
Director
Registered Company No. 13550455
TOPAZ COOLING LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 September 222,00634,60436,610
Revaluations(334)(5,712)(6,046)
At 31 August 231,67228,89230,564
Depreciation and impairment
At 01 September 224016,9217,322
Charge for year2013,4803,681
At 31 August 2360210,40111,003
Net book value
At 31 August 231,07018,49119,561
At 31 August 221,60527,68329,288
6.Debtors

2023

2022

££
Trade debtors / trade receivables10,601-
Other debtors251-
Total10,852-
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables3,1194,010
Taxation and social security10,989257
Other creditors2,1297,221
Accrued liabilities and deferred income-1,000
Total16,23712,488
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts14,23618,850