1-6-2023 30-9-2023 30-9-2023 No description of principal activity IRIS Elements Accounts Production 26.4 True 0 iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 14097973 2023-06-01 14097973 2023-09-30 14097973 2023-06-01 2023-09-30 14097973 2023-05-31 14097973 ns14:PoundSterling 2023-06-01 2023-09-30 14097973 ns10:FilletedAccounts 2023-06-01 2023-09-30 14097973 ns10:SmallEntities 2023-06-01 2023-09-30 14097973 ns10:SmallCompaniesRegimeForAccounts 2023-06-01 2023-09-30 14097973 ns10:EntityHasNeverTraded 2023-06-01 2023-09-30 14097973 ns10:PrivateLimitedCompanyLtd 2023-06-01 2023-09-30 14097973 ns10:AuditExemptWithAccountantsReport 2023-06-01 2023-09-30 14097973 ns5:ShareCapital 2023-09-30 14097973 ns5:ShareCapital 2023-05-31 14097973 ns10:Director1 2023-06-01 2023-09-30 14097973 ns5:CostValuation 1 2023-06-01 14097973 1 ns5:CostValuation 2023-09-30

| Company registration number: | 14097973
| Annual report and unaudited financial statements
| for the period ended 30 September 2023
| for
| Topaz UK Group Limited
| Pages for filing with the Registrar

| Company registration number: | 14097973
| Topaz UK Group Limited
| Balance sheet
| as at 30 September 2023
|  |  | 30 Sep 23 |  | 31 May 23
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Investments | 4 |  | 100 |  |  |  | 100 |  |
|  |  |  |  |  | 100 |  |  |  | 100
| Total assets less current liabilities |  |  |  |  | 100 |  |  |  | 100
| NET ASSETS |  |  |  |  | 100 |  |  |  | 100
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 100 |  |  |  | 100
| TOTAL EQUITY |  |  |  |  | 100 |  |  |  | 100
| The company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies for the period ended 30 September 2023.
| 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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| The 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 Profit and loss account has not been delivered to the Registrar.
| Signed by:
| Mr H GWYN-JONES, Director |  |  |  |  |  |  |  |
| 6 July 2026 |  |  |  |  |  |  |  |
| 1

| Topaz UK Group Limited
| Notes to the financial statements
| for the period ended 30 September 2023
| 1 | Company information
|  | Topaz UK Group Limited is a private company registered in England and Wales. Its registered number is 14097973. The company is limited by shares. Its registered office is Apartment 1, New Wardour Castle, Tisbury, Salisbury, Wiltshire, SP3 6RH.
| 2 | Accounting policies
|  | Basis of preparing the financial statements
|  | These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
|  | Presentation currency
|  | The company’s financial statements are presented in sterling.
|  | Going concern
|  | In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Investments in subsidiaries
|  | Investments in subsidiaries are recognised at cost.
| 2

| Topaz UK Group Limited
| Notes to the financial statements - continued
| for the period ended 30 September 2023
| 2 | Accounting policies - continued
|  | Financial instruments
|  | The company has elected to apply the provisions of Section 11 ’Basic Financial Instruments’ and Section 12 ’Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
| 3 | Average number of employees
|  | During the period the average number of employees was Nil (2023 - Nil).
| 3

| Topaz UK Group Limited
| Notes to the financial statements - continued
| for the period ended 30 September 2023
| 4 | Fixed asset investments
|  | Investments other than loans
|  |  |  |  |  |  | Shares in group undertakings and participating interests
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 June 2023 |  |  |  |  | 100
|  | At 30 September 2023 |  |  |  |  | 100
|  | Net book value
|  | At 30 September 2023 |  |  |  |  | 100
|  | At 31 May 2023 |  |  |  |  | 100
| 5 | Controlling party
|  | The ultimate parent undertaking is Topaz UK Developments Limited.
| 4