2024-08-01 2025-07-31 false No description of principal activity Acting Office - Tax and Accounts 1.0 06967877 bus:FullAccounts 2024-08-01 2025-07-31 06967877 bus:FRS102 2024-08-01 2025-07-31 06967877 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 06967877 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06967877 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06967877 2024-08-01 2025-07-31 06967877 2025-07-31 06967877 bus:RegisteredOffice 2024-08-01 2025-07-31 06967877 core:WithinOneYear 2025-07-31 06967877 core:AfterOneYear 2025-07-31 06967877 2023-08-01 06967877 bus:Director1 2024-08-01 2025-07-31 06967877 bus:Director1 2025-07-31 06967877 bus:Director1 2023-08-01 2024-07-31 06967877 bus:Director2 2024-08-01 2025-07-31 06967877 bus:Director2 2025-07-31 06967877 bus:Director2 2023-08-01 2024-07-31 06967877 bus:CompanySecretary1 2024-08-01 2025-07-31 06967877 bus:LeadAgentIfApplicable 2024-08-01 2025-07-31 06967877 2023-08-01 2024-07-31 06967877 2024-07-31 06967877 core:WithinOneYear 2024-07-31 06967877 core:AfterOneYear 2024-07-31 06967877 bus:EntityAccountantsOrAuditors 2023-08-01 2024-07-31 06967877 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 06967877 bus:OrdinaryShareClass1 2025-07-31 06967877 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 06967877 bus:OrdinaryShareClass1 2024-07-31 06967877 bus:OrdinaryShareClass2 2024-08-01 2025-07-31 06967877 bus:OrdinaryShareClass2 2025-07-31 06967877 bus:OrdinaryShareClass2 2023-08-01 2024-07-31 06967877 bus:OrdinaryShareClass2 2024-07-31 06967877 core:PlantMachinery 2024-08-01 2025-07-31 06967877 core:PlantMachinery 2025-07-31 06967877 core:PlantMachinery 2024-07-31 06967877 core:ComputerEquipment 2024-08-01 2025-07-31 06967877 core:ComputerEquipment 2025-07-31 06967877 core:ComputerEquipment 2024-07-31 06967877 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-07-31 06967877 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-07-31 06967877 core:CostValuation core:Non-currentFinancialInstruments 2025-07-31 06967877 core:CostValuation core:Non-currentFinancialInstruments 2024-07-31 06967877 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-07-31 06967877 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 06967877 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 06967877 core:Non-currentFinancialInstruments 2025-07-31 06967877 core:Non-currentFinancialInstruments 2024-07-31 06967877 core:ShareCapital 2025-07-31 06967877 core:ShareCapital 2024-07-31 06967877 core:RetainedEarningsAccumulatedLosses 2025-07-31 06967877 core:RetainedEarningsAccumulatedLosses 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 06967877
England and Wales
Unaudited Financial Statements
for the year ended 31 July 2025
for
DENNING REFRIGERATION LIMITED

DENNING REFRIGERATION LIMITED ###### Contents Page For the year ended 31 Jul 2025
Business Information | 1
Director's Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Notes to the Accounts | 5
1

DENNING REFRIGERATION LIMITED ###### Business Information For the year ended 31 Jul 2025
Directors | Daniel Denning Dennis Denning
Registered Number | 06967877
Registered Office | Sterling House 31/32 High Street Wellingborough Northamptonshire NN8 4HL
Accountants | Berry Kearsley Stockwell Ltd Sterling House, 31-32 High Street, Wellingborough, Northants, NN8 4HL, United Kingdom
2

DENNING REFRIGERATION LIMITED ###### Directors' Report For the year ended 31 Jul 2025
The directors present their report and accounts for the year ended 31 July 2025. Statement of director's responsibilities The directors are responsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Directors The directors who served the company throughout the year were as follows:
Daniel Denning
Dennis Denning
Signed on behalf of the board
---------------------------------- Daniel Denning Director
Date approved: 11 February 2026 3

DENNING REFRIGERATION LIMITED ###### Accountants' Report For the year ended 31 Jul 2025
Report to the directors on the preparation of the unaudited statutory accounts of Denning Refrigeration Limited for the year ended 31 July 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Denning Refrigeration Limited for the year ended 31 July 2025 which comprise of the Statement of Financial Position 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 Denning Refrigeration Limited, as a body, in accordance with the terms of our engagement letter dated 24 September 2012. Our work has been undertaken solely to prepare for your approval the accounts of Denning Refrigeration Limited and state those matters that we have agreed to state to the Board of Directors of Denning Refrigeration 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 Denning Refrigeration Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Denning Refrigeration 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 Denning Refrigeration Limited. You consider that Denning Refrigeration 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 Denning Refrigeration 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. .................................................... Berry Kearsley Stockwell Ltd Sterling House, 31-32 High Street, Wellingborough, Northants, NN8 4HL, United Kingdom 11 February 2026 4

DENNING REFRIGERATION LIMITED ###### Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |
Tangible fixed assets | 2 | 2,621 |  | 1,721
|  | 2,621 |  | 1,721
Current assets |  |
Debtors | 3 | 105,695 |  | 109,023
Cash at bank and in hand |  | 31,191 |  | 23,920
|  | 136,886 |  | 132,943
Creditors: amount falling due within one year | 4 | (61,493) |  | (60,046)
Net current assets/(liabilities) |  | 75,393 |  | 72,897
Total assets less current liabilities |  | 78,014 |  | 74,618
Net assets/(liabilities) |  | 78,014 |  | 74,618
Capital and reserves |  |
Called up share capital |  | 3 |  | 3
Profit and loss account |  | 78,011 |  | 74,615
Shareholders fund |  | 78,014 |  | 74,618
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 of the Companies Act 2006. 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. These accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The directors have elected not to include the profit and loss account within the financial statements. Signed on behalf of the board of directors:
---------------------------------- Daniel Denning Director
Date approved: 03 March 2026 5

DENNING REFRIGERATION LIMITED ###### Notes to the Accounts For the year ended 31 Jul 2025
Statutory Information Denning Refrigeration Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 06967877, registration address Sterling House 31/32, High Street, Wellingborough, Northamptonshire, NN8 4HL. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The accounts have been prepared under the historical cost convention and in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . 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 | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
2. | Tangible fixed assets
Cost or Valuation |  | Plant and Machinery |  | Computer Equipment |  | Total
|  | £ |  | £ |  | £
At 01 August 2024 |  | 7,702 |  | 8,683 |  | 16,385
Additions |  | - |  | 1,549 |  | 1,549
At 31 July 2025 |  | 7,702 |  | 10,232 |  | 17,934
Depreciation
At 01 August 2024 |  | 7,517 |  | 7,147 |  | 14,664
Charge for year |  | 46 |  | 603 |  | 649
At 31 July 2025 |  | 7,563 |  | 7,750 |  | 15,313
Net book values
Closing balance as at 31 July 2025 |  | 139 |  | 2,482 |  | 2,621
Opening balance as at 01 August 2024 |  | 185 |  | 1,536 |  | 1,721
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade debtors | 100,900 |  | 103,150
Other debtors less than one year | 4,795 |  | 5,873
| 105,695 |  | 109,023
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade creditors | 3,067 |  | 6,688
Taxation & social security less than one year | 52,759 |  | 47,674
Other creditors less than one year | 5,667 |  | 5,684
| 61,493 |  | 60,046
5. | Share Capital
Allotted | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
1 Ordinary B shares of £1.00 each | 1 |  | 1
| 3 |  | 3
6. | Average number of employees Average number of employees during the year were 7 (2024: 7).
6