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REGISTERED NUMBER: 13644868 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

REFCA LTD

REFCA LTD (Registered number: 13644868)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


REFCA LTD

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mr R S Atkin





REGISTERED OFFICE: 73 Fair Holme View
Armthorpe
Doncaster
South Yorkshire
DN3 3TU





REGISTERED NUMBER: 13644868 (England and Wales)






REFCA LTD (Registered number: 13644868)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,766 978

CURRENT ASSETS
Debtors 5 18,004 42,730
Cash at bank 30,115 17,041
48,119 59,771
CREDITORS
Amounts falling due within one year 6 9,836 13,008
NET CURRENT ASSETS 38,283 46,763
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,049

47,741

PROVISIONS FOR LIABILITIES 336 186
NET ASSETS 39,713 47,555

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 39,712 47,554
SHAREHOLDERS' FUNDS 39,713 47,555

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 28 November 2024 and were signed by:



Mr R S Atkin - Director


REFCA LTD (Registered number: 13644868)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

REFCA LTD 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

REFCA LTD (Registered number: 13644868)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 1,574
Additions 1,312
At 30 September 2024 2,886
DEPRECIATION
At 1 October 2023 596
Charge for year 524
At 30 September 2024 1,120
NET BOOK VALUE
At 30 September 2024 1,766
At 30 September 2023 978

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 3,800 1,500
Other debtors 14,204 41,230
18,004 42,730

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 114 114
Taxation and social security 8,703 11,934
Other creditors 1,019 960
9,836 13,008

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1 Ordinary £1.00 1 1

REFCA LTD (Registered number: 13644868)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. RESERVES
Retained
earnings
£   

At 1 October 2023 47,554
Profit for the year 33,658
Dividends (41,500 )
At 30 September 2024 39,712

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in debtors is £14,204 (2022: £41,230) in respect of a loan to the director. Interest is charged on the loan at 2.25% per annum with no fixed repayment terms.