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Company Registration No. 10502747 (England and Wales)
REFRESH CLEANING LTD Unaudited Financial Statements for the year ended 30 November 2023
REFRESH CLEANING LTD Unaudited Financial Statements Contents
Page
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REFRESH CLEANING LTD Company Information for the year ended 30 November 2023
Director
LUCHICI, Mihai-Liviu
Company Number
10502747 (England and Wales)
Registered Office
61 Bridge Street Kington HR5 3DJ
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REFRESH CLEANING LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
3,003 
2,312 
Creditors: amounts falling due within one year
(19,593)
(17,294)
Net current liabilities
(16,590)
(14,982)
Total assets less current liabilities
(16,590)
(14,982)
Creditors: amounts falling due after more than one year
(4,466)
(7,743)
Net liabilities
(21,056)
(22,725)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(21,156)
(22,825)
Shareholders' funds
(21,056)
(22,725)
For the year ending 30 November 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 11 April 2024 and were signed on its behalf by
LUCHICI, Mihai-Liviu Director Company Registration No. 10502747
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REFRESH CLEANING LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
REFRESH CLEANING LTD is a private company, limited by shares, registered in England and Wales, registration number 10502747. The registered office is 61 Bridge Street, Kington, HR5 3DJ.
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
These financial statements for the year ended 30 November 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,204 
3,200 
Taxes and social security
1,811 
829 
Other creditors
7,951 
6,765 
Loans from directors
6,627 
6,500 
19,593 
17,294 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,466 
7,743 
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REFRESH CLEANING LTD Notes to the Accounts for the year ended 30 November 2023
6
Loans to directors
At year end date the company owed £6,627 (2022: £6,500) to its former Directors, Mr Adrian Luchici and Mrs Ioana Luchici. The loan was provided free of the charge and it is repayable on demand.
7
Transactions with related parties
During the year the following Gross Salaries were paid to the two former Directors of the company: Mr Adrian Luchici - £27,200 Mr Ioana Luchici - £27,200
8
Controlling party
The ultimate controlling parties are Mr Adrian Luchici and Mrs Ioana Luchici by virtute of their shareholding in the company of 50% each.
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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