The replies so far are fine for temporary blocking. For anything intended to be permanent the chimney should be blocked at the very top - in my house (1890s construction)they all have a piece of slate mortared over the chimeypot opening, plus I have used expanding foam to seal at the bottom before finishing off a flat wall and no sign of the fireplaces remain. The architectural appearance of the building is maintained externally, the "central cooling" is out of commission and the rooms can be laid out any way. I do not subscribe to the supposed charms of a fireplace, especially not one simulating a fire but others do but if you want to block the chimney and it is your property, you can do it properly. Otherwise make sure it is reversible.