Company registration number: 13147028
Unaudited financial statements
for the year ended 28 April 2025
for
Refresh Air Conditioning Ltd
Pages for filing with the Registrar
Company registration number: 13147028
Refresh Air Conditioning Ltd
Balance sheet
as at 28 April 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 27,666 37,614
27,666 37,614
Current assets
Debtors 12,003 13,847
Cash at bank and in hand 12,501 12,222
24,504 26,069
Creditors: amounts falling due within one
year 		(14,313) (12,176)
Net current assets 10,191 13,893
Total assets less current liabilities 37,857 51,507
Creditors: Amounts falling due after more
than one year 		(7,487) (14,973)
NET ASSETS 30,370 36,534
Capital and reserves
Called up share capital 100 100
Profit and loss account 30,270 36,434
TOTAL EQUITY 30,370 36,534
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 April 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13147028
Refresh Air Conditioning Ltd
Balance sheet - continued
as at 28 April 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr Z Abood, Director
1 December 2025
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Refresh Air Conditioning Ltd
Notes to the financial statements
for the year ended 28 April 2025
1 Company information
Refresh Air Conditioning Ltd is a private company registered in England and Wales. Its registered number is 13147028. The company is limited by shares. Its registered office is 143 Spencer Road, Isleworth, Middlesex, TW7 4BW.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Motor vehicles - 25% straight line
Computer equipment - 33% straight line
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
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Refresh Air Conditioning Ltd
Notes to the financial statements - continued
for the year ended 28 April 2025
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 29 April 2024 40,688
At 28 April 2025 40,688
Depreciation
At 29 April 2024 3,074
Charge for year 9,948
At 28 April 2025 13,022
Net book value
At 28 April 2025 27,666
At 28 April 2024 37,614
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