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REGISTERED NUMBER: 06651177 (England and Wales)









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

RG14 LIMITED

RG14 LIMITED (REGISTERED NUMBER: 06651177)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


RG14 LIMITED

COMPANY INFORMATION
for the Year Ended 31 DECEMBER 2024







DIRECTORS: Mr D G Byrne
Mr B Liffey



REGISTERED OFFICE: Delta House
Fairway
Cannock
Staffordshire
WS11 0DJ



REGISTERED NUMBER: 06651177 (England and Wales)



AUDITORS: Whitehead & Howarth
Statutory Auditors
327 Clifton Drive South
Lytham St Annes
Lancashire
FY8 1HN



BANKERS: HSBC
Oxford Square
1 Newhouse Road
Blackpool
Lancashire
FY4 4YH

RG14 LIMITED (REGISTERED NUMBER: 06651177)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £   
CURRENT ASSETS
Debtors 4 100,000 100,000
TOTAL ASSETS LESS CURRENT
LIABILITIES

100,000

100,000

CAPITAL AND RESERVES
Called up share capital 100,000 100,000
SHAREHOLDERS' FUNDS 100,000 100,000

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 10 August 2025 and were signed on its behalf by:





Mr B Liffey - Director


RG14 LIMITED (REGISTERED NUMBER: 06651177)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2024

1. STATUTORY INFORMATION

RG14 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where material judgements and estimates have been made include accruals, which are based upon the anticipated expenditure and invoices.

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 NIL (2023 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed by group undertakings 100,000 100,000

RG14 LIMITED (REGISTERED NUMBER: 06651177)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 DECEMBER 2024

5. SECURED DEBTS

A debenture was registered on 11th November 2008 in respect of a fixed and floating charge over the undertaking and all property and assets present and future including goodwill, book-debts, uncalled capital, buildings, fixtures and plant and machinery.

Composite company limited multilateral guarantee dated 5th December 2008 given by NRW Holdings Limited, RG14 Limited, Northern Refrigeration Limited, NRW (Southern) Limited, Fylde Accountancy Services Limited, Just One Call Limited and Northern Refrigeration Wholesale (FM) Limited.

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Gareth Maddock (Senior Statutory Auditor)
for and on behalf of Whitehead & Howarth

7. RELATED PARTY DISCLOSURES

Included in Debtors at 31st December 2024 is the following loan made by the company to an associated company:

31/12/24 31/12/23
£ £
Fridge Spares Wholesale Limited 100,000 100,000
100,000 100,000

8. ULTIMATE CONTROLLING PARTY

In the opinion of the directors the company is controlled by Mr D G Byrne and Mr D A Byrne who jointly control the majority of the shareholding of Fridge Spare Holdings (Wholesale) Limited.

9. ULTIMATE PARENT COMPANY

The Ultimate Parent Company at 31st December 2024 was Fridge Spares Holdings (Wholesale) Limited, a company registered in the Republic of Ireland, company number 609636.

Fridge Spares Holdings (Wholesale) Limited holds 100% of the share capital of Fridge Spares Wholesale Limited which owns 100% holding in RG14 Limited.

Consolidated financial statements will be prepared by Fridge Spares Wholesale Ltd for the period ending 31st December 2024, and it's registered office is Delta House, Fairway, Bridgtown, Cannock, Staffordshire, WS11 0DJ.