For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

D W Refrigeration Limited is a private company limited by shares incorporated in England and Wales. The registered office is 82 Severn Road, Canton, Cardiff, UK, CF11 9EA.

The presentation currency of the financial statements is the Pound Sterling (£).

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view The financial statements have been prepared under the historical cost convention.

Turnover represents net invoiced sales of good and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The tax expense represents the sum of the tax currently payable and deferred tax.

The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Pension cost and other post-retirement benefits

The company pays into a personal pension scheme of the directors. Contributions payable to the scheme are charged to the profit and loss account in the period in which they relate.

The average monthly number of persons (including directors) employed by the company during the year was:

Included within fixed assets are vehicles on lease with a net book value of £48,706 (2024: £64,941)

Included in debtors is an amount of £471 (2024: £2,390) owed by a shareholder. Interest has been charged on the loan and it is repayable on demand.

Included in other creditors is an amount of £1,349 (2024: £139) that is due to the director of the company.