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REGISTERED NUMBER: 09790046 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Excell Refrigeration and Catering
Limited

Excell Refrigeration and Catering
Limited (Registered number: 09790046)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Excell Refrigeration and Catering
Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: J Aldridge
S Cavanagh





REGISTERED OFFICE: 17 Grove Road
Benfleet
Essex
SS7 1JH





REGISTERED NUMBER: 09790046 (England and Wales)





ACCOUNTANTS: Aivilo Digital Accountancy Ltd
49 Hurford Drive
Thatcham
Berkshire
RG19 4WA

Excell Refrigeration and Catering
Limited (Registered number: 09790046)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,977 28,090

CURRENT ASSETS
Stocks 12,400 10,000
Debtors 5 437,354 345,207
Cash at bank 132,439 172,782
582,193 527,989
CREDITORS
Amounts falling due within one year 6 144,344 196,922
NET CURRENT ASSETS 437,849 331,067
TOTAL ASSETS LESS CURRENT
LIABILITIES

456,826

359,157

CREDITORS
Amounts falling due after more than
one year

7

(21,447

)

(32,543

)

PROVISIONS FOR LIABILITIES (3,608 ) (4,434 )
NET ASSETS 431,771 322,180

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 431,671 322,080
431,771 322,180

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Excell Refrigeration and Catering
Limited (Registered number: 09790046)

Balance Sheet - continued
30 September 2023


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 17 January 2024 and were signed on its behalf by:




J Aldridge - Director



S Cavanagh - Director


Excell Refrigeration and Catering
Limited (Registered number: 09790046)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Excell Refrigeration and Catering Limited 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Excell Refrigeration and Catering
Limited (Registered number: 09790046)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2022 22,055 35,478 57,533
Additions 1,166 - 1,166
At 30 September 2023 23,221 35,478 58,699
DEPRECIATION
At 1 October 2022 13,908 15,535 29,443
Charge for year 3,183 7,096 10,279
At 30 September 2023 17,091 22,631 39,722
NET BOOK VALUE
At 30 September 2023 6,130 12,847 18,977
At 30 September 2022 8,147 19,943 28,090

5. DEBTORS
30.9.23 30.9.22
£    £   
Amounts falling due within one year:
Trade debtors 78,803 70,236
Directors' current accounts 341,322 274,971
420,125 345,207

Amounts falling due after more than one year:
Other debtors 17,229 -

Aggregate amounts 437,354 345,207

Excell Refrigeration and Catering
Limited (Registered number: 09790046)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 6,412 6,076
Hire purchase contracts 4,685 5,111
Trade creditors 6,119 40,467
Tax 102,679 76,543
Social security and other taxes 6,187 181
VAT 16,012 59,544
Accruals and deferred income 2,250 9,000
144,344 196,922

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans - 2-5 years 11,828 16,031
Hire purchase contracts 9,619 16,512
21,447 32,543

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
S Cavanagh and J Aldridge
Balance outstanding at start of year 274,971 223,921
Amounts advanced 66,351 51,050
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 341,322 274,971

9. RELATED PARTY DISCLOSURES

During the year the company made a loan to the directors, interest is charged on the loan at a commercial rate. The loan balance at the year end is £341,322 (2022: £274,971).

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Excell Refrigeration and Catering
Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Excell Refrigeration and Catering Limited for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Excell Refrigeration and Catering Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Excell Refrigeration and Catering Limited and state those matters that we have agreed to state to the Board of Directors of Excell Refrigeration and Catering Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Excell Refrigeration and Catering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Excell Refrigeration and Catering Limited. You consider that Excell Refrigeration and Catering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Excell Refrigeration and Catering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Aivilo Digital Accountancy Ltd
49 Hurford Drive
Thatcham
Berkshire
RG19 4WA


Date: .............................................