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REFRESH MOVEMENT LIMITED

Registered Number
10487971
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

REFRESH MOVEMENT LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

STEVENS, Leigh Mackenzie

Registered Address

13 Bridge Barns Long Sutton
Langport
TA10 9PZ

Registered Number

10487971 (England and Wales)
REFRESH MOVEMENT LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets323,26210,770
23,26210,770
Current assets
Stocks42,000-
Debtors54,2134,045
Cash at bank and on hand6,61620,145
12,82924,190
Creditors amounts falling due within one year6(14,349)(13,468)
Net current assets (liabilities)(1,520)10,722
Total assets less current liabilities21,74221,492
Net assets21,74221,492
Capital and reserves
Called up share capital100100
Profit and loss account21,64221,392
Shareholders' funds21,74221,492
The financial statements were approved and authorised for issue by the Director on 14 August 2024, and are signed on its behalf by:
STEVENS, Leigh Mackenzie
Director
Registered Company No. 10487971
REFRESH MOVEMENT LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Vehicles4
Office Equipment4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 December 226,7077,6003,41617,723
Additions7,59810,950-18,548
At 30 November 2314,30518,5503,41636,271
Depreciation and impairment
At 01 December 222,1352,6922,1266,953
Charge for year2,4953,0415206,056
At 30 November 234,6305,7332,64613,009
Net book value
At 30 November 239,67512,81777023,262
At 30 November 224,5724,9081,29010,770
4.Stocks

2023

2022

££
Raw materials and consumables2,000-
Total2,000-
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables439372
Other debtors763741
Prepayments and accrued income3,0112,932
Total4,2134,045
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5065
Taxation and social security530885
Other creditors13,76912,178
Accrued liabilities and deferred income-340
Total14,34913,468
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.