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Registered Number: 09403268
England and Wales
REFBRAY LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Refbray Limited Contents Page For the year ended 31 May 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Refbray Limited Company Information For the year ended 31 May 2025
Director | Mr R Jefferson
Registered Number | 09403268
Registered Office | 1 Andromeda House Calleva Park Aldermaston Berkshire RG7 8AP
Accountants | Dove Marsh & Jones 1 Andromeda House Calleva Park Aldermaston Berkshire RG7 8AP
1

Refbray Limited Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of Refbray Limited for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Refbray Limited for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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 http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Refbray Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Refbray Limited and state those matters that we have agreed to state to the Board of Directors of Refbray Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Refbray Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Refbray Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Refbray Limited. You consider that Refbray Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Refbray Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2025. Dove Marsh & Jones 1 Andromeda House Calleva Park Aldermaston Berkshire RG7 8AP 10 February 2026 2

Refbray Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,779 |  | 1,995
|  | 2,779 |  | 1,995
Current assets |  |  |
Cash at bank and in hand |  | 19,686 |  | 13,045
Creditors: amount falling due within one year | 4 | (7,571) |  | (6,852)
Net current assets |  | 12,115 |  | 6,193
Total assets less current liabilities |  | 14,894 |  | 8,188
Net assets |  | 14,894 |  | 8,188
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 14,892 |  | 8,186
Shareholders' funds |  | 14,894 |  | 8,188
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 10 February 2026 and were signed by:
------------------------------- Mr R Jefferson Director
3

Refbray Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Refbray Limited is a private company, limited by shares, registered in England and Wales, registration number 09403268, registration address 1 Andromeda House, Calleva Park, Aldermaston, Berkshire, RG7 8AP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Computer Equipment | 33% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 1,679 |  | 399 |  | 2,078
Additions | 1,268 |  | - |  | 1,268
Disposals | - |  | - |  | -
At 31 May 2025 | 2,947 |  | 399 |  | 3,346
Depreciation
At 01 June 2024 | 28 |  | 55 |  | 83
Charge for year | 351 |  | 133 |  | 484
On disposals | - |  | - |  | -
At 31 May 2025 | 379 |  | 188 |  | 567
Net book values
Closing balance as at 31 May 2025 | 2,568 |  | 211 |  | 2,779
Opening balance as at 01 June 2024 | 1,651 |  | 344 |  | 1,995
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 5,494 |  | 5,489
PAYE & Social Security | 189 |  | -
Accrued Expenses | 1,020 |  | 948
Directors' Current Accounts | 868 |  | 415
| 7,571 |  | 6,852
4