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REGISTERED NUMBER: 11776946 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

TRENT REFRIGERATION & AIR CONDITIONING
LTD

TRENT REFRIGERATION & AIR CONDITIONING
LTD (REGISTERED NUMBER: 11776946)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TRENT REFRIGERATION & AIR CONDITIONING
LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: K M Brewer





REGISTERED OFFICE: 4 Master Road
Newton
Nottingham
NG13 8UZ





REGISTERED NUMBER: 11776946 (England and Wales)





ACCOUNTANTS: seven7seven
10 Kingswell Avenue
Arnold
Nottingham
NG5 6SY

TRENT REFRIGERATION & AIR CONDITIONING
LTD (REGISTERED NUMBER: 11776946)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 85,950 15,462

CURRENT ASSETS
Stocks 13,469 2,800
Debtors 5 45,197 53,751
Cash at bank and in hand 8,766 45,134
67,432 101,685
CREDITORS
Amounts falling due within one year 6 71,326 103,669
NET CURRENT LIABILITIES (3,894 ) (1,984 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,056

13,478

CREDITORS
Amounts falling due after more than one
year

7

81,940

11,701
NET ASSETS 116 1,777

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16 1,677
116 1,777

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

TRENT REFRIGERATION & AIR CONDITIONING
LTD (REGISTERED NUMBER: 11776946)

BALANCE SHEET - continued
31 JANUARY 2025


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 2 May 2025 and were signed by:





K M Brewer - Director


TRENT REFRIGERATION & AIR CONDITIONING
LTD (REGISTERED NUMBER: 11776946)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Trent Refrigeration & Air Conditioning 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


TRENT REFRIGERATION & AIR CONDITIONING
LTD (REGISTERED NUMBER: 11776946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

TRENT REFRIGERATION & AIR CONDITIONING
LTD (REGISTERED NUMBER: 11776946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2024 2,660 47,716 50,376
Additions 1,173 151,479 152,652
Disposals - (78,544 ) (78,544 )
At 31 January 2025 3,833 120,651 124,484
DEPRECIATION
At 1 February 2024 1,271 33,643 34,914
Charge for year 640 28,009 28,649
Eliminated on disposal - (25,029 ) (25,029 )
At 31 January 2025 1,911 36,623 38,534
NET BOOK VALUE
At 31 January 2025 1,922 84,028 85,950
At 31 January 2024 1,389 14,073 15,462

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 February 2024 33,091
Additions 105,752
Disposals (18,192 )
At 31 January 2025 120,651
DEPRECIATION
At 1 February 2024 22,489
Charge for year 28,009
Eliminated on disposal (13,875 )
At 31 January 2025 36,623
NET BOOK VALUE
At 31 January 2025 84,028
At 31 January 2024 10,602

TRENT REFRIGERATION & AIR CONDITIONING
LTD (REGISTERED NUMBER: 11776946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 32,721 53,751
Other debtors 12,476 -
45,197 53,751

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 5,581 5,434
Hire purchase contracts 21,889 6,470
Trade creditors 32,183 42,192
Taxation and social security 8,156 19,558
Other creditors 3,517 30,015
71,326 103,669

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans 2,004 7,245
Hire purchase contracts 79,936 4,456
81,940 11,701

8. RELATED PARTY DISCLOSURES

During the year loans were made to and from the Director. At the balance sheet date £51 (2024 : £24,040) was owed by the company.