29 April 2022 false No description of principal activity Taxfiler 2023.9.1 13147028business:PrivateLimitedCompanyLtd2022-04-292023-04-28 131470282022-04-28 131470282022-04-292023-04-28 13147028business:AuditExempt-NoAccountantsReport2022-04-292023-04-28 13147028business:FilletedAccounts2022-04-292023-04-28 131470282023-04-28 13147028business:Director12022-04-292023-04-28 13147028business:RegisteredOffice2022-04-292023-04-28 131470282022-04-28 13147028core:WithinOneYear2023-04-28 13147028core:WithinOneYear2022-04-28 13147028core:ShareCapitalcore:PreviouslyStatedAmount2023-04-28 13147028core:ShareCapitalcore:PreviouslyStatedAmount2022-04-28 13147028core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-28 13147028core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-28 13147028core:PreviouslyStatedAmount2023-04-28 13147028core:PreviouslyStatedAmount2022-04-28 13147028business:SmallEntities2022-04-292023-04-28 13147028countries:EnglandWales2022-04-292023-04-28 13147028core:PlantMachinery2022-04-292023-04-28 13147028core:PlantMachinery2022-04-28 13147028core:PlantMachinery2023-04-28 13147028core:AfterOneYear2023-04-28 13147028core:AfterOneYear2022-04-28 131470282021-01-202022-04-28 iso4217:GBP xbrli:pure
Company Registration No. 13147028 (England and Wales)
REFRESH AIR CONDITIONING LTD Unaudited accounts for the year ended 28 April 2023
REFRESH AIR CONDITIONING LTD Unaudited accounts Contents
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REFRESH AIR CONDITIONING LTD Company Information for the year ended 28 April 2023
Director
Zaid Abood
Company Number
13147028 (England and Wales)
Registered Office
143 SPENCER ROAD ISLEWORTH TW7 4BW ENGLAND
Accountants
NAAP ACCOUNTANTS LTD 5 Duke Street Southport PR8 1SE
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REFRESH AIR CONDITIONING LTD Statement of financial position as at 28 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,953 
3,160 
Current assets
Debtors
17,821 
100 
Cash at bank and in hand
3,835 
14,148 
21,656 
14,248 
Creditors: amounts falling due within one year
(9,353)
(14,761)
Net current assets/(liabilities)
12,303 
(513)
Net assets
15,256 
2,647 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
15,156 
2,547 
Shareholders' funds
15,256 
2,647 
For the year ending 28 April 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 his 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 15 September 2023 and were signed on its behalf by
Zaid Abood Director Company Registration No. 13147028
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REFRESH AIR CONDITIONING LTD Notes to the Accounts for the year ended 28 April 2023
1
Statutory information
REFRESH AIR CONDITIONING LTD is a private company, limited by shares, registered in England and Wales, registration number 13147028. The registered office is 143 SPENCER ROAD, ISLEWORTH, TW7 4BW, 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
Depreciation of 20% on straight line basis
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 29 April 2022
4,226 
Additions
797 
At 28 April 2023
5,023 
Depreciation
At 29 April 2022
1,066 
Charge for the year
1,004 
At 28 April 2023
2,070 
Net book value
At 28 April 2023
2,953 
At 28 April 2022
3,160 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,721 
- 
Amounts falling due after more than one year
Other debtors
100 
100 
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REFRESH AIR CONDITIONING LTD Notes to the Accounts for the year ended 28 April 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
8,753 
14,161 
Accruals
600 
600 
9,353 
14,761 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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