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REGISTERED NUMBER: 10729276 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2022 TO 30 JUNE 2023

FOR

REFRAQT BUSINESS SERVICES LTD

REFRAQT BUSINESS SERVICES LTD (REGISTERED NUMBER: 10729276)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 January 2022 to 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


REFRAQT BUSINESS SERVICES LTD

COMPANY INFORMATION
for the period 1 January 2022 to 30 June 2023







DIRECTORS: N J Huzinga
L C Huzinga





REGISTERED OFFICE: 20-22 Wenlock Road
London
N1 7GU





REGISTERED NUMBER: 10729276 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

REFRAQT BUSINESS SERVICES LTD (REGISTERED NUMBER: 10729276)

BALANCE SHEET
30 June 2023

30.6.23 31.12.21
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 1

CURRENT ASSETS
Debtors 5 603 410
Cash at bank 373 830
976 1,240
CREDITORS
Amounts falling due within one year 6 (85,894 ) (56,672 )
NET CURRENT LIABILITIES (84,918 ) (55,432 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(84,918

)

(55,431

)

CAPITAL AND RESERVES
Called up share capital 7 6 6
Retained earnings (84,924 ) (55,437 )
SHAREHOLDERS' FUNDS (84,918 ) (55,431 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by:





N J Huzinga - Director


REFRAQT BUSINESS SERVICES LTD (REGISTERED NUMBER: 10729276)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 January 2022 to 30 June 2023

1. STATUTORY INFORMATION

Refraqt Business Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentational currency of the financial statements is the Pound Sterling (£).

2. ACCOUNTING POLICIES

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

Turnover
Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of services is recognised at the point of sale.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment-33% on cost

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2021 - 2 ) .

REFRAQT BUSINESS SERVICES LTD (REGISTERED NUMBER: 10729276)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 January 2022 to 30 June 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2022
and 30 June 2023 1,244
DEPRECIATION
At 1 January 2022 1,243
Charge for period 1
At 30 June 2023 1,244
NET BOOK VALUE
At 30 June 2023 -
At 31 December 2021 1

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 31.12.21
£    £   
Other debtors 603 410

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 31.12.21
£    £   
Other creditors 85,894 56,672

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 31.12.21
value: £    £   
6 Ordinary £1 6 6