Refresh Websites Limited - Filleted accounts

Registered number

05098432

Refresh Websites Limited

Unaudited Filleted Accounts

31 March 2025

Refresh Websites Limited
Registered number:		05098432
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		687			854

Current assets
Cash at bank and in hand		17,974			8,170

Creditors: amounts falling due within one year	4	(3,783)			(369)

Net current assets			14,191			7,801

Net assets			14,878			8,655

Capital and reserves
Called up share capital			100			100
Profit and loss account			14,778			8,555

Shareholders' funds			14,878			8,655

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D P Street
Director
Approved by the board on 26 November 2025

Refresh Websites Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				16,657
	Additions				316
	At 31 March 2025				16,973

	Depreciation
	At 1 April 2024				15,803
	Charge for the year				483
	At 31 March 2025				16,286

	Net book value
	At 31 March 2025				687
	At 31 March 2024				854


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		3,228		(169)
	Other creditors		555		538
			3,783		369


5	Other information

	Refresh Websites Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Belgrave Cottages
	Church Street
	Bampton
	Oxfordshire
	OX18 2NA