AUTOMATIC REFRESHMENTS LIMITED

Company Registration Number:
07172705 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

AUTOMATIC REFRESHMENTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

AUTOMATIC REFRESHMENTS LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 120,623 52,940
Total fixed assets: 120,623 52,940
Current assets
Stocks: 255,645 252,608
Debtors:   307,403 323,720
Cash at bank and in hand: 139,446 30,752
Total current assets: 702,494 607,080
Creditors: amounts falling due within one year: 4 (640,918) (540,934)
Net current assets (liabilities): 61,576 66,146
Total assets less current liabilities: 182,199 119,086
Creditors: amounts falling due after more than one year: 5 (668) (4,668)
Provision for liabilities: (19,141) (10,000)
Total net assets (liabilities): 162,390 104,418
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 162,290 104,318
Shareholders funds: 162,390 104,418

The notes form part of these financial statements

AUTOMATIC REFRESHMENTS LIMITED

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 December 2025
and signed on behalf of the board by:

Name: Allan Sperry
Status: Director

The notes form part of these financial statements

AUTOMATIC REFRESHMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets and depreciation policy

Tangible fixed assets are depreciated on a straight-line basis over their estimated useful economic lives to reflect their expected wear and tear, matching cost with revenue generated. The cost less estimated residual value is written off over the asset's useful life.

Valuation and information policy

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

AUTOMATIC REFRESHMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 39 24

AUTOMATIC REFRESHMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 59,650
Additions 90,068
Disposals 0
Revaluations 0
Transfers 0
At 31 March 2025 149,718
Depreciation
At 01 April 2024 6,710
Charge for year 22,385
On disposals 0
Other adjustments 0
At 31 March 2025 29,095
Net book value
At 31 March 2025 120,623
At 31 March 2024 52,940

AUTOMATIC REFRESHMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

Trade creditors and other payables: Trade Payables £502,177 Corporation Tax £5,304 VAT £37,247 PAYE & NIC £26,884 Pension Contributions £3,747 Accruals £20,000 Total Trade creditors and other payables £595,359 Loans and other borrowings: Related Party loan £41,559 Bounce back Loan £4,000 Total loans and other borrowings £45,559

AUTOMATIC REFRESHMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due after more than one year note

Loans and other Borrowings: Bounce back loan £668

AUTOMATIC REFRESHMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Loans to directors

Name of director receiving advance or credit: Adam Bates
Description of the loan: Advance
£
Balance at 01 April 2024 56,500
Balance at 31 March 2025 56,500

AUTOMATIC REFRESHMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

7. Related party transactions

Name of the related party:
Relationship:
Common Investors
Description of the Transaction: Loan
£
Balance at 01 April 2024 19,859
Balance at 31 March 2025 41,559