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Registered Number: 13303534
England and Wales

 

 

 

REFMAC REFRIGERATION & AIR CONDITIONERS SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Refmac Refrigeration & Air Conditioners Services Ltd for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Refmac Refrigeration & Air Conditioners Services Ltd for the year ended 30 November 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Refmac Refrigeration & Air Conditioners Services Ltd , as a body, in accordance with the terms of our engagement letter dated 30 March 2021. Our work has been undertaken solely to prepare for your approval the accounts of Refmac Refrigeration & Air Conditioners Services Ltd and state those matters that we have agreed to state to the Board of Directors of Refmac Refrigeration & Air Conditioners Services Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Refmac Refrigeration & Air Conditioners Services Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Refmac Refrigeration & Air Conditioners Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Refmac Refrigeration & Air Conditioners Services Ltd . You consider that Refmac Refrigeration & Air Conditioners Services Ltd 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 accounts of Refmac Refrigeration & Air Conditioners Services Ltd . 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 accounts
30 November 2023



....................................................

FD Chartered Accountants

16 Saberton Close
Redbourn
St. Albans
AL3 7DS
30 August 2024
1
 
 
Notes
 
30/11/2023
£
  30/11/2022
£
Fixed assets      
Tangible fixed assets 3 17,146    3,032 
17,146    3,032 
Current assets      
Debtors 54,858    42,348 
Cash at bank and in hand 3,338    17,082 
58,196    59,430 
Creditors: amount falling due within one year (29,605)   (20,405)
Net current assets 28,591    39,025 
 
Total assets less current liabilities 45,737    42,057 
Creditors: amount falling due after more than one year (3,540)  
Net assets 42,197    42,057 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 42,196    42,056 
Shareholders' funds 42,197    42,057 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 August 2024 and were signed by:


-------------------------------
Evren Tasar
Director
2
General Information
Refmac Refrigeration & Air Conditioners Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 13303534, registration address 14 NEWBY GARDENS, LEICESTER, LE2 4UG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery %18 Reducing Balance
Motor Vehicles %18 Reducing Balance
Computer Equipment %18 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 December 2022 449    1,900    791    3,140 
Additions 1,265    15,813      17,078 
Disposals      
At 30 November 2023 1,714    17,713    791    20,218 
Depreciation
At 01 December 2022 53    12    43    108 
Charge for year 145    2,689    130    2,964 
On disposals      
At 30 November 2023 198    2,701    173    3,072 
Net book values
Closing balance as at 30 November 2023 1,516    15,012    618    17,146 
Opening balance as at 01 December 2022 396    1,888    748    3,032 


4.

Share Capital

Authorised
1 Ordinary share of £1.00 each
Allotted, called up and fully paid
30/11/2023
£
  30/11/2022
£
1 Ordinary share of £1.00 each  
 

3