TOPAZ COOLING LIMITED


Director	FETTI, Feti


Registered Address	293 Green Lanes
	Palmers Green
	N13 4XS


Registered Number	13550455 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		22,019		15,649
			22,019		15,649
Current assets
Debtors		36,559		2,840
Cash at bank and on hand		134,170		124,301
		170,729		127,141
Creditors amounts falling due within one year	4	(34,125)		(28,105)
Net current assets (liabilities)			136,604		99,036
Total assets less current liabilities			158,623		114,685
Creditors amounts falling due after one year	5		(5,009)		(9,622)
Net assets			153,614		105,063
Capital and reserves
Called up share capital			1		1
Profit and loss account			153,613		105,062
Shareholders' funds			153,614		105,063

The company was entitled to exemption from audit for this reporting period 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 their 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 provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 September 2025, 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 2025

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.

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.

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:


		Reducing balance (%)
	Plant and machinery	20
	Vehicles	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 September 24	1,672	28,892	30,564
Additions	-	9,500	9,500
At 31 August 25	1,672	38,392	40,064
Depreciation and impairment
At 01 September 24	816	14,099	14,915
Charge for year	171	2,959	3,130
At 31 August 25	987	17,058	18,045
Net book value
At 31 August 25	685	21,334	22,019
At 31 August 24	856	14,793	15,649

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	12,353	2,716
Taxation and social security	21,105	21,440
Other creditors	667	144
Accrued liabilities and deferred income	-	3,805
Total	34,125	28,105


	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

	2025	2024
	£	£
Other creditors	5,009	9,622
Total	5,009	9,622

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	5,009		9,622