TOPALIAN HUMAN RESOURCES LTD

Company Registration Number:
15659310 (England and Wales)

Unaudited statutory accounts for the year ended 30 April 2026

Period of accounts

Start date: 1 May 2025

End date: 30 April 2026

TOPALIAN HUMAN RESOURCES LTD

Contents of the Financial Statements

for the Period Ended 30 April 2026

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

TOPALIAN HUMAN RESOURCES LTD

Profit And Loss Account

for the Period Ended 30 April 2026

2026 2025


£
£
Turnover: 1,998,540 648,982
Cost of sales: ( 1,105,272 ) ( 126,811 )
Gross profit(or loss): 893,268 522,171
Distribution costs: ( 370,289 ) ( 107,147 )
Administrative expenses: ( 374,749 ) ( 373,814 )
Other operating income: 50,128 373,814
Operating profit(or loss): 198,358 415,024
Interest receivable and similar income: 5,148 514
Interest payable and similar charges: ( 49,378 ) ( 4,930 )
Profit(or loss) before tax: 154,128 410,608
Tax: ( 4,235 ) ( 3,558 )
Profit(or loss) for the financial year: 149,893 407,050

TOPALIAN HUMAN RESOURCES LTD

Balance sheet

As at 30 April 2026

Notes 2026 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 50,899 38,777
Tangible assets: 4 499,527 314,706
Total fixed assets: 550,426 353,483
Current assets
Stocks: 5 749,790 81,072
Debtors: 6 1,145,367 233,314
Cash at bank and in hand: 249,342 188,229
Total current assets: 2,144,499 502,615
Prepayments and accrued income: 50,129 24,872
Creditors: amounts falling due within one year: 7 ( 211,157 ) ( 208,139 )
Net current assets (liabilities): 1,983,471 319,348
Total assets less current liabilities: 2,533,897 672,831
Creditors: amounts falling due after more than one year: 8 ( 401,101 ) ( 115,838 )
Total net assets (liabilities): 2,132,796 556,993
Capital and reserves
Called up share capital: 1,982,903 498,883
Profit and loss account: 149,893 58,110
Total Shareholders' funds: 2,132,796 556,993

The notes form part of these financial statements

TOPALIAN HUMAN RESOURCES LTD

Balance sheet statements

For the year ending 30 April 2026 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 1 June 2026
and signed on behalf of the board by:

Name: Mark Everett
Status: Director

The notes form part of these financial statements

TOPALIAN HUMAN RESOURCES LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

TOPALIAN HUMAN RESOURCES LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 41 13

TOPALIAN HUMAN RESOURCES LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 May 2025 34,743 16,141 50,884
Additions 8,557 7,900 16,457
Disposals
Revaluations
Transfers
At 30 April 2026 43,300 24,041 67,341
Amortisation
At 1 May 2025 9,123 2,984 12,107
Charge for year 3,647 688 4,335
On disposals
Other adjustments
At 30 April 2026 12,770 3,672 16,442
Net book value
At 30 April 2026 30,530 20,369 50,899
At 30 April 2025 25,620 13,157 38,777

TOPALIAN HUMAN RESOURCES LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2025 70,246 130,243 39,273 65,512 85,132 390,406
Additions 37,827 66,426 21,123 34,718 45,658 205,752
Disposals
Revaluations
Transfers
At 30 April 2026 108,073 196,669 60,396 100,230 130,790 596,158
Depreciation
At 1 May 2025 11,522 39,702 5,977 9,148 9,351 75,700
Charge for year 3,339 13,253 1,569 1,616 1,154 20,931
On disposals
Other adjustments
At 30 April 2026 14,861 52,955 7,546 10,764 10,505 96,631
Net book value
At 30 April 2026 93,212 143,714 52,850 89,466 120,285 499,527
At 30 April 2025 58,724 90,541 33,296 56,364 75,781 314,706

TOPALIAN HUMAN RESOURCES LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

5. Stocks

2026 2025
£ £
Stocks 80,349 72,851
Payments on account 669,441 8,221
Total 749,790 81,072

TOPALIAN HUMAN RESOURCES LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

6. Debtors

2026 2025
£ £
Trade debtors 438,846 209,773
Prepayments and accrued income 69,225 8,749
Other debtors 637,296 14,792
Total 1,145,367 233,314

TOPALIAN HUMAN RESOURCES LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

7. Creditors: amounts falling due within one year note

2026 2025
£ £
Bank loans and overdrafts 22,814 9,595
Amounts due under finance leases and hire purchase contracts 27,473 20,294
Trade creditors 112,884 134,000
Taxation and social security 10,508 3,434
Accruals and deferred income 32,376 15,652
Other creditors 5,102 25,164
Total 211,157 208,139

TOPALIAN HUMAN RESOURCES LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

8. Creditors: amounts falling due after more than one year note

2026 2025
£ £
Bank loans and overdrafts 172,628 41,829
Amounts due under finance leases and hire purchase contracts 73,381 15,742
Other creditors 155,092 58,267
Total 401,101 115,838