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Registered Number: 08541969
England and Wales

 

 

 

TOPAZ (LONDON) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
MCMILLAN & KELLY LTD
31 March 2024



....................................................
MCMILLAN & KELLY LTD
MCMILLAN & KELLY LTD

8 Market Place
Wetherby
Weeherby
West Yorkshire
LS22 6NE
18 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 1,971,528    1,951,494 
1,971,528    1,951,494 
Current assets      
Cash at bank and in hand 14,972    10,805 
Creditors: amount falling due within one year (960)   (926)
Net current assets 14,012    9,879 
 
Total assets less current liabilities 1,985,540    1,961,373 
Creditors: amount falling due after more than one year (1,412,107)   (1,403,787)
Net assets 573,433    557,586 
 

Capital and reserves
     
Called up share capital 5 60,000    60,000 
Share premium account 440,100    440,100 
Profit and loss account 73,333    57,486 
Shareholders' funds 573,433    557,586 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 18 November 2024 and were signed on its behalf by:


-------------------------------
ROSHNITA SAMPATH
Director
2
General Information
TOPAZ (LONDON) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08541969, registration address 8, Market Place, Wetherby, West Yorkshire, LS22 6NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Reducing Balance
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Staff Costs

2024   2023
 
Average number of employees during the year Number   Number
Administration 1    1 
 

3.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 April 2023 1,845,475    35,924    12,100    116,285    2,009,784 
Additions       36,420    36,420 
Disposals        
At 31 March 2024 1,845,475    35,924    12,100    152,705    2,046,204 
Depreciation
At 01 April 2023   23,324    7,562    27,404    58,290 
Charge for year   1,920    1,134    13,332    16,386 
On disposals        
At 31 March 2024   25,244    8,696    40,736    74,676 
Net book values
Closing balance as at 31 March 2024 1,845,475    10,680    3,404    111,969    1,971,528 
Opening balance as at 01 April 2023 1,845,475    12,600    4,538    88,881    1,951,494 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
60,000 Class A shares of £1.00 each 60,000    60,000 
60,000    60,000 

3