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REGISTERED NUMBER: 09790046 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Excell Refrigeration and Catering
Limited

Excell Refrigeration and Catering
Limited (Registered number: 09790046)






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


Excell Refrigeration and Catering
Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: J Aldridge
S Cavanagh





REGISTERED OFFICE: 71-75 Shelton Street
Covent Garden
London
WC2H 9JQ





REGISTERED NUMBER: 09790046 (England and Wales)





ACCOUNTANTS: Aivilo Digital Accountancy Ltd
49 Hurford Drive
Thatcham
Berkshire
RG19 4WA

Excell Refrigeration and Catering
Limited (Registered number: 09790046)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,229 18,977

CURRENT ASSETS
Stocks 12,000 12,400
Debtors 5 515,544 437,354
Cash at bank 79,075 132,439
606,619 582,193
CREDITORS
Amounts falling due within one year 6 127,629 144,344
NET CURRENT ASSETS 478,990 437,849
TOTAL ASSETS LESS CURRENT LIABILITIES 488,219 456,826

CREDITORS
Amounts falling due after more than one year 7 (13,211 ) (21,447 )

PROVISIONS FOR LIABILITIES (1,752 ) (3,608 )
NET ASSETS 473,256 431,771

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 473,156 431,671
473,256 431,771

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 directors acknowledge their 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 Board of Directors and authorised for issue on 7 April 2025 and were signed on its behalf by:




J Aldridge - Director



S Cavanagh - Director


Excell Refrigeration and Catering
Limited (Registered number: 09790046)

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

1. STATUTORY INFORMATION

Excell Refrigeration and Catering 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.
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2023 23,221 35,478 58,699
Additions 420 - 420
At 30 September 2024 23,641 35,478 59,119
DEPRECIATION
At 1 October 2023 17,091 22,631 39,722
Charge for year 3,072 7,096 10,168
At 30 September 2024 20,163 29,727 49,890
NET BOOK VALUE
At 30 September 2024 3,478 5,751 9,229
At 30 September 2023 6,130 12,847 18,977

5. DEBTORS
30.9.24 30.9.23
£    £   
Amounts falling due within one year:
Trade debtors 87,587 78,803
Other debtors 1,186 -
Directors' current accounts 345,746 341,322
434,519 420,125

Amounts falling due after more than one year:
Other debtors 81,025 17,229

Aggregate amounts 515,544 437,354

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 6,086 6,412
Hire purchase contracts 2,366 4,685
Trade creditors 6,794 6,119
Tax 89,210 102,679
Social security and other taxes - 6,187
VAT 20,073 16,012
Accruals and deferred income 3,100 2,250
127,629 144,344

Excell Refrigeration and Catering
Limited (Registered number: 09790046)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans - 2-5 years 3,946 11,828
Hire purchase contracts 9,265 9,619
13,211 21,447

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
S Cavanagh and J Aldridge
Balance outstanding at start of year 341,322 274,971
Amounts advanced 4,424 66,351
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 345,746 341,322

9. RELATED PARTY DISCLOSURES

During the year the company made a loan to the directors, interest is charged on the loan at a commercial rate. The loan balance at the year end is £345,746 (2023: £341,322).