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REGISTERED NUMBER: 01303091 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

TREND REFRIGERATION LIMITED

TREND REFRIGERATION LIMITED (REGISTERED NUMBER: 01303091)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


TREND REFRIGERATION LIMITED

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr D Owen





REGISTERED OFFICE: Rivington Works
Rivington Avenue
St Helens
Merseyside
WA10 6UU





REGISTERED NUMBER: 01303091 (England and Wales)





ACCOUNTANTS: Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Trend Refrigeration 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 Trend Refrigeration Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet 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 Trend Refrigeration Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Trend Refrigeration Limited and state those matters that we have agreed to state to the director of Trend Refrigeration 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 Trend Refrigeration Limited and its director for our work or for this report.

It is your duty to ensure that Trend Refrigeration 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 Trend Refrigeration Limited. You consider that Trend Refrigeration 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 Trend Refrigeration 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.






Butterworth Barlow
Chartered Accountants
Liverpool


26 July 2024

TREND REFRIGERATION LIMITED (REGISTERED NUMBER: 01303091)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,586 43,867

CURRENT ASSETS
Stocks 6,500 6,500
Debtors 5 40,060 40,591
Cash at bank and in hand 116,289 77,738
162,849 124,829
CREDITORS
Amounts falling due within one year 6 124,190 58,870
NET CURRENT ASSETS 38,659 65,959
TOTAL ASSETS LESS CURRENT LIABILITIES 73,245 109,826

PROVISIONS FOR LIABILITIES 6,571 8,335
NET ASSETS 66,674 101,491

CAPITAL AND RESERVES
Called up share capital 45,000 45,000
Retained earnings 21,674 56,491
66,674 101,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

TREND REFRIGERATION LIMITED (REGISTERED NUMBER: 01303091)

Balance Sheet - continued
31 March 2024


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 26 July 2024 and were signed by:





Mr D Owen - Director


TREND REFRIGERATION LIMITED (REGISTERED NUMBER: 01303091)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Trend Refrigeration 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.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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.

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.

TREND REFRIGERATION LIMITED (REGISTERED NUMBER: 01303091)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 April 2023 4,344 101,867 106,211
Additions - 3,001 3,001
Disposals - (33,793 ) (33,793 )
At 31 March 2024 4,344 71,075 75,419
DEPRECIATION
At 1 April 2023 4,344 58,000 62,344
Charge for year - 11,529 11,529
Eliminated on disposal - (33,040 ) (33,040 )
At 31 March 2024 4,344 36,489 40,833
NET BOOK VALUE
At 31 March 2024 - 34,586 34,586
At 31 March 2023 - 43,867 43,867

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 35,336 37,711
Other debtors 4,724 2,880
40,060 40,591

TREND REFRIGERATION LIMITED (REGISTERED NUMBER: 01303091)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Amounts owed to participating interests 86,868 48,188
Taxation and social security 33,786 7,699
Other creditors 3,536 2,983
124,190 58,870