In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nationwide Refrigeration Ltd for the year ended 31 March 2025, which comprise the profit and loss account and the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

The average number of persons, including directors, employed by the company during the year was as follows:

Nationwide Refrigeration Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 47 Butt Road, Colchester, Essex, CO3 3BZ.

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

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.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.