29 April 2023 false No description of principal activity Taxfiler 2024.6 13147028business:PrivateLimitedCompanyLtd2023-04-292024-04-28 131470282023-04-28 131470282023-04-292024-04-28 13147028business:AuditExempt-NoAccountantsReport2023-04-292024-04-28 13147028business:FilletedAccounts2023-04-292024-04-28 131470282024-04-28 13147028business:Director12023-04-292024-04-28 13147028business:RegisteredOffice2023-04-292024-04-28 131470282023-04-28 13147028core:WithinOneYear2024-04-28 13147028core:WithinOneYear2023-04-28 13147028core:AfterOneYear2024-04-28 13147028core:AfterOneYear2023-04-28 13147028core:ShareCapitalcore:PreviouslyStatedAmount2024-04-28 13147028core:ShareCapitalcore:PreviouslyStatedAmount2023-04-28 13147028core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-28 13147028core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-28 13147028core:PreviouslyStatedAmount2024-04-28 13147028core:PreviouslyStatedAmount2023-04-28 13147028business:SmallEntities2023-04-292024-04-28 13147028countries:EnglandWales2023-04-292024-04-28 13147028core:PlantMachinery2023-04-292024-04-28 13147028core:PlantMachinery2023-04-28 13147028core:MotorVehicles2023-04-28 13147028core:ComputerEquipment2023-04-28 13147028core:MotorVehicles2023-04-292024-04-28 13147028core:ComputerEquipment2023-04-292024-04-28 13147028core:PlantMachinery2024-04-28 13147028core:MotorVehicles2024-04-28 13147028core:ComputerEquipment2024-04-28 131470282022-04-292023-04-28 iso4217:GBP xbrli:pure
Company Registration No. 13147028 (England and Wales)
REFRESH AIR CONDITIONING LTD Unaudited accounts for the year ended 28 April 2024
REFRESH AIR CONDITIONING LTD Unaudited accounts Contents
Page
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REFRESH AIR CONDITIONING LTD Company Information for the year ended 28 April 2024
Director
Zaid Abood
Company Number
13147028 (England and Wales)
Registered Office
143 SPENCER ROAD ISLEWORTH TW7 4BW ENGLAND
Accountants
NAAP ACCOUNTANTS LTD 5 Duke Street Southport PR8 1SE
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REFRESH AIR CONDITIONING LTD Statement of financial position as at 28 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,614 
2,953 
Current assets
Debtors
8,135 
17,821 
Cash at bank and in hand
12,222 
3,835 
20,357 
21,656 
Creditors: amounts falling due within one year
(10,464)
(9,353)
Net current assets
9,893 
12,303 
Total assets less current liabilities
47,507 
15,256 
Creditors: amounts falling due after more than one year
(14,973)
- 
Net assets
32,534 
15,256 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
32,434 
15,156 
Shareholders' funds
32,534 
15,256 
For the year ending 28 April 2024 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 17 November 2024 and were signed on its behalf by
Zaid Abood Director Company Registration No. 13147028
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REFRESH AIR CONDITIONING LTD Notes to the Accounts for the year ended 28 April 2024
1
Statutory information
REFRESH AIR CONDITIONING LTD is a private company, limited by shares, registered in England and Wales, registration number 13147028. The registered office is 143 SPENCER ROAD, ISLEWORTH, TW7 4BW, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Depreciation of 20% on straight line basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 29 April 2023
5,023 
- 
- 
5,023 
Additions
- 
35,315 
350 
35,665 
At 28 April 2024
5,023 
35,315 
350 
40,688 
Depreciation
At 29 April 2023
2,070 
- 
- 
2,070 
Charge for the year
1,004 
- 
- 
1,004 
At 28 April 2024
3,074 
- 
- 
3,074 
Net book value
At 28 April 2024
1,949 
35,315 
350 
37,614 
At 28 April 2023
2,953 
- 
- 
2,953 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,035 
17,721 
Amounts falling due after more than one year
Other debtors
100 
100 
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REFRESH AIR CONDITIONING LTD Notes to the Accounts for the year ended 28 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(5,712)
- 
Obligations under finance leases and hire purchase contracts
6,862 
- 
Trade creditors
2,402 
- 
Loans from directors
6,912 
8,753 
Accruals
- 
600 
10,464 
9,353 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
14,973 
- 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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