1 October 2022 false No description of principal activity Taxfiler 2023.9 08710927business:PrivateLimitedCompanyLtd2022-10-012023-09-30 087109272022-09-30 087109272022-10-012023-09-30 08710927business:AuditExemptWithAccountantsReport2022-10-012023-09-30 08710927business:FilletedAccounts2022-10-012023-09-30 087109272023-09-30 08710927business:Director12022-10-012023-09-30 08710927business:RegisteredOffice2022-10-012023-09-30 087109272022-09-30 08710927core:WithinOneYear2023-09-30 08710927core:WithinOneYear2022-09-30 08710927core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 08710927core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 08710927core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 08710927core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 08710927core:PreviouslyStatedAmount2023-09-30 08710927core:PreviouslyStatedAmount2022-09-30 08710927business:SmallEntities2022-10-012023-09-30 08710927countries:EnglandWales2022-10-012023-09-30 08710927core:PlantMachinery2022-10-012023-09-30 08710927core:MotorVehicles2022-10-012023-09-30 08710927core:PlantMachinery2022-09-30 08710927core:ComputerEquipment2022-09-30 08710927core:ComputerEquipment2022-10-012023-09-30 08710927core:PlantMachinery2023-09-30 08710927core:ComputerEquipment2023-09-30 087109272021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 08710927 (England and Wales)
Leighton Refrigeration Limited Unaudited accounts for the year ended 30 September 2023
Leighton Refrigeration Limited Unaudited accounts Contents
Page
- 2 -
Leighton Refrigeration Limited Company Information for the year ended 30 September 2023
Director
Teresa Scott-Lewis
Company Number
08710927 (England and Wales)
Registered Office
5 Sovereign Close Leighton Buzzard Bedfordshire LU7 1FT England
Accountants
MBM Associates 1 Pound Road Walberton Arundel West Sussex BN18 0PU
- 3 -
Leighton Refrigeration Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
1,060 
Current assets
Inventories
- 
150 
Debtors
62 
4,018 
Cash at bank and in hand
870 
882 
932 
5,050 
Creditors: amounts falling due within one year
(595)
(4,414)
Net current assets
337 
636 
Net assets
337 
1,696 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
335 
1,694 
Shareholders' funds
337 
1,696 
For the year ending 30 September 2023 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 September 2023 and were signed on its behalf by
Teresa Scott-Lewis Director Company Registration No. 08710927
- 4 -
Leighton Refrigeration Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Leighton Refrigeration Limited is a private company, limited by shares, registered in England and Wales, registration number 08710927. The registered office is 5 Sovereign Close, Leighton Buzzard, Bedfordshire, LU7 1FT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance basis
Motor vehicles
25% reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
3,712 
524 
4,236 
Disposals
(3,712)
(524)
(4,236)
At 30 September 2023
- 
- 
- 
Depreciation
At 1 October 2022
2,905 
271 
3,176 
On disposals
(2,905)
(271)
(3,176)
At 30 September 2023
- 
- 
- 
Net book value
At 30 September 2023
- 
- 
- 
At 30 September 2022
807 
253 
1,060 
- 5 -
Leighton Refrigeration Limited Notes to the Accounts for the year ended 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
3,956 
Accrued income and prepayments
62 
62 
62 
4,018 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
(40)
238 
Trade creditors
- 
2,560 
Taxes and social security
285 
435 
Loans from directors
- 
531 
Accruals
350 
650 
595 
4,414 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -