Topaz Hospitality Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12621717

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		108		753

			108		753
CURRENT ASSETS
Debtors	5	639		643
Cash at bank and in hand		105,765		117,885

		106,404		118,528
Creditors: Amounts Falling Due Within One Year	6	(490 )		(1,732 )

NET CURRENT ASSETS (LIABILITIES)			105,914		116,796

TOTAL ASSETS LESS CURRENT LIABILITIES			106,022		117,549

NET ASSETS			106,022		117,549

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			106,021		117,548

SHAREHOLDERS' FUNDS			106,022		117,549

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Topaz Hospitality Ltd.

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Alison Styles

Director

23/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Topaz Hospitality Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 12621717 . The registered office is 124 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight Line 33% and 50%

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Topaz Hospitality Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2025	1,291

As at 31 May 2026	1,291

Depreciation
As at 1 June 2025	538
Provided during the period	645

As at 31 May 2026	1,183

Net Book Value
As at 31 May 2026	108

As at 1 June 2025	753

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	524	526
Other debtors	1	1
VAT	114	116

	639	643

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other taxes and social security	-	195
Director's loan account	490	1,537

	490	1,732

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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