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REGISTERED NUMBER: 04467846 (England and Wales)















Financial Statements for the Year Ended 31st July 2024

for

SMR Refrigeration Limited

SMR Refrigeration Limited (Registered number: 04467846)






Contents of the Financial Statements
for the Year Ended 31st July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SMR Refrigeration Limited

Company Information
for the Year Ended 31st July 2024







DIRECTOR: Mr S M Rawnsley





SECRETARY: Ms A P Miles





REGISTERED OFFICE: Ground Floor
Southway House
29 Southway
Colchester
Essex
CO2 7BA





REGISTERED NUMBER: 04467846 (England and Wales)

SMR Refrigeration Limited (Registered number: 04467846)

Balance Sheet
31st July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,869 30,915

CURRENT ASSETS
Debtors 5 24,294 27,891
Cash at bank 9,847 3,763
34,141 31,654
CREDITORS
Amounts falling due within one year 6 21,891 17,228
NET CURRENT ASSETS 12,250 14,426
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,119

45,341

CREDITORS
Amounts falling due after more than one
year

7

(9,815

)

(15,648

)

PROVISIONS FOR LIABILITIES (5,967 ) (5,874 )
NET ASSETS 20,337 23,819

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 20,336 23,818
SHAREHOLDERS' FUNDS 20,337 23,819

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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.

SMR Refrigeration Limited (Registered number: 04467846)

Balance Sheet - continued
31st July 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st March 2025 and were signed by:





Mr S M Rawnsley - Director


SMR Refrigeration Limited (Registered number: 04467846)

Notes to the Financial Statements
for the Year Ended 31st July 2024

1. STATUTORY INFORMATION

SMR Refrigeration 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.
Plant and machinery - 25% on reducing balance
Office equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 - 1 ) .

SMR Refrigeration Limited (Registered number: 04467846)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024

4. TANGIBLE FIXED ASSETS
Plant and Office
machinery equipment Totals
£    £    £   
COST
At 1st August 2023 39,535 4,061 43,596
Additions - 749 749
At 31st July 2024 39,535 4,810 44,345
DEPRECIATION
At 1st August 2023 8,700 3,981 12,681
Charge for year 7,709 86 7,795
At 31st July 2024 16,409 4,067 20,476
NET BOOK VALUE
At 31st July 2024 23,126 743 23,869
At 31st July 2023 30,835 80 30,915

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 22,781 26,442
Other debtors 1,513 1,449
24,294 27,891

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 5,833 5,565
Trade creditors - 773
Taxation and social security 13,438 6,852
Other creditors 2,620 4,038
21,891 17,228

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 9,815 15,648

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S M Rawnsley.