TOPAS MANAGEMENT UK LTD


Directors	LI, Edwina Huawen
	ZHAO, Hongliang


Registered Address	32 Mount Road
	Mitcham
	CR4 3EY


Registered Number	15327433 (England and Wales)

Balance Sheet as at
31 December 2025

	2025		2024
	£	£	£	£
Current assets
Debtors	240,835		23,562
Cash at bank and on hand	846,501		35,907
	1,087,336		59,469
Creditors amounts falling due within one year	(31,766)		(56,504)
Net current assets (liabilities)		1,055,570		2,965
Total assets less current liabilities		1,055,570		2,965
Creditors amounts falling due after one year		(1,070,000)		-
Net assets		(14,430)		2,965
Capital and reserves
Called up share capital		1		1
Profit and loss account		(14,431)		2,964
Shareholders' funds		(14,430)		2,965

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 Directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 25 September 2026, and are signed on its behalf by:

ZHAO, Hongliang
Director
Registered Company No. 15327433

TOPAS MANAGEMENT UK LTD

Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	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.

	Trade and other debtors
	During the year, the company paid £239,520 in advance under a contract for the supply and construction of a solar photovoltaic power system in Hong Kong. As at 31 December 2025, construction of the system had not commenced and the project remained in the preparatory stage. Accordingly, the amount has been recognised as a capital advance within debtors. No depreciation has been charged in respect of the project during the year. Debtors 2025 2024 Capital advance for solar power system £239,520 £ Nil Other debtors £1,315 £23,562 Total debtors £240,835 £23,562

Trade and other debtors

During the year, the company paid £239,520 in advance under a contract for the supply and construction of a solar photovoltaic power system in Hong Kong. As at 31 December 2025, construction of the system had not commenced and the project remained in the preparatory stage. Accordingly, the amount has been recognised as a capital advance within debtors. No depreciation has been charged in respect of the project during the year.

Debtors                                                           2025            2024 
Capital advance for solar power system £239,520            £ Nil 
Other debtors                                              £1,315        £23,562 
Total debtors                                            £240,835        £23,562

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Related party transactions
	Transactions with director arose mainly business expenses paid on behalf of the company. The company was under the control of Mr. H Zhao throughout the current financial periods, Mr. Zhao is its director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.