2023-09-012024-08-312024-08-31false13550455TOPAZ COOLING 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TOPAZ COOLING LIMITED

Registered Number
13550455
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

TOPAZ COOLING LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

FETTI, Feti

Registered Address

293 Green Lanes
Palmers Green
N13 4XS

Registered Number

13550455 (England and Wales)
TOPAZ COOLING LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets315,64919,561
15,64919,561
Current assets
Debtors2,84010,852
Cash at bank and on hand124,30159,143
127,14169,995
Creditors amounts falling due within one year4(28,105)(16,237)
Net current assets (liabilities)99,03653,758
Total assets less current liabilities114,68573,319
Creditors amounts falling due after one year5(9,622)(14,236)
Net assets105,06359,083
Capital and reserves
Called up share capital11
Profit and loss account105,06259,082
Shareholders' funds105,06359,083
The financial statements were approved and authorised for issue by the Director on 2 October 2024, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 September 231,67228,89230,564
At 31 August 241,67228,89230,564
Depreciation and impairment
At 01 September 2360210,40111,003
Charge for year2143,6983,912
At 31 August 2481614,09914,915
Net book value
At 31 August 2485614,79315,649
At 31 August 231,07018,49119,561
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,7163,119
Taxation and social security21,44010,989
Other creditors1442,129
Accrued liabilities and deferred income3,805-
Total28,10516,237
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.
5.Creditors: amounts due after one year

2024

2023

££
Other creditors9,62214,236
Total9,62214,236
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts9,62214,236