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REGISTERED NUMBER: 05109044 (England and Wales)










Unaudited Financial Statements

for the Period 1 April 2023 to 30 June 2023

for

HIXON REFRIGERATION SERVICES LIMITED

HIXON REFRIGERATION SERVICES LIMITED (REGISTERED NUMBER: 05109044)

Contents of the Financial Statements
for the Period 1 April 2023 to 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

HIXON REFRIGERATION SERVICES LIMITED

Company Information
for the Period 1 April 2023 to 30 June 2023







DIRECTOR: L A Edwards





SECRETARY:





REGISTERED OFFICE: The Hollies
Grindley
Stowe
Staffordshire
ST18 0LS





REGISTERED NUMBER: 05109044 (England and Wales)





ACCOUNTANTS: CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW

HIXON REFRIGERATION SERVICES LIMITED (REGISTERED NUMBER: 05109044)

Balance Sheet
30 June 2023

30.6.23 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 8,512
- 8,512

CURRENT ASSETS
Debtors 6 3,762 2,670
Cash at bank 13,168 14,898
16,930 17,568
CREDITORS
Amounts falling due within one year 7 25,035 24,954
NET CURRENT LIABILITIES (8,105 ) (7,386 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,105

)

1,126

PROVISIONS FOR LIABILITIES - 747
NET (LIABILITIES)/ASSETS (8,105 ) 379

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (8,205 ) 279
SHAREHOLDERS' FUNDS (8,105 ) 379

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 director acknowledges his 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 director and authorised for issue on 6 February 2024 and were signed by:





L A Edwards - Director


HIXON REFRIGERATION SERVICES LIMITED (REGISTERED NUMBER: 05109044)

Notes to the Financial Statements
for the Period 1 April 2023 to 30 June 2023


1. STATUTORY INFORMATION

Hixon Refrigeration Services 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.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Taxation
Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Employee benefits
The company's holiday period is 1 April - 31 March, therefore no accrued holiday pay provision is required in these accounts.

HIXON REFRIGERATION SERVICES LIMITED (REGISTERED NUMBER: 05109044)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 June 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 30 June 2023 10,000
AMORTISATION
At 1 April 2023
and 30 June 2023 10,000
NET BOOK VALUE
At 30 June 2023 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 24,776 1,240 13,260 12,316 51,592
Disposals (24,776 ) (1,240 ) (13,260 ) (12,316 ) (51,592 )
At 30 June 2023 - - - - -
DEPRECIATION
At 1 April 2023 22,567 997 8,738 10,778 43,080
Charge for period 137 15 281 96 529
Eliminated on disposal (22,704 ) (1,012 ) (9,019 ) (10,874 ) (43,609 )
At 30 June 2023 - - - - -
NET BOOK VALUE
At 30 June 2023 - - - - -
At 31 March 2023 2,209 243 4,522 1,538 8,512

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 31.3.23
£    £   
Trade debtors 3,762 2,670

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 31.3.23
£    £   
Trade creditors 1,717 805
Taxation and social security 502 922
Other creditors 22,816 23,227
25,035 24,954

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Hixon Refrigeration Services Limited


The following reproduces the text of the report prepared for the director 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 Director 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 Hixon Refrigeration Services Limited for the period ended 30 June 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Hixon Refrigeration Services Limited in accordance with the terms of our engagement letter dated 5 July 2011. Our work has been undertaken solely to prepare for your approval the financial statements of Hixon Refrigeration Services Limited and state those matters that we have agreed to state to the director of Hixon Refrigeration Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hixon Refrigeration Services Limited and its director for our work or for this report.

It is your duty to ensure that Hixon Refrigeration Services 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 loss of Hixon Refrigeration Services Limited. You consider that Hixon Refrigeration Services Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Hixon Refrigeration Services 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.






CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW


6 February 2024