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Registered number: 15671063
MAGNA Refrigeration Services Ltd
Unaudited Financial Statements
For the Period 23 April 2024 to 30 April 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
MAGNA Refrigeration Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
MAGNA Refrigeration Services Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 15671063

| 30 April 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 13,543 |
Cash at bank and in hand |  | 838 |
|  | 14,381 |
Creditors: Amounts Falling Due Within One Year | 5 | (8,341 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,040
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,040
NET ASSETS |  |  | 6,040
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1
Profit and Loss Account |  |  | 6,039
SHAREHOLDERS' FUNDS |  |  | 6,040

For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

A Handforth Director
31 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
MAGNA Refrigeration Services Ltd
Notes to the Financial Statements
For the Period 23 April 2024 to 30 April 2025
Notes to the Financial Statements
1. General Information
MAGNA Refrigeration Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15671063 . The registered office is 45 City Road, Chester, Cheshire, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Debtors

| 30 April 2025
--- | ---
| £
Due within one year
Trade debtors | 3,968
Other debtors | 9,575
| 13,543

Page 2
Page 3
MAGNA Refrigeration Services Ltd
Notes to the Financial Statements (continued)
For the Period 23 April 2024 to 30 April 2025
5. Creditors: Amounts Falling Due Within One Year

| 30 April 2025
--- | ---
| £
Trade creditors | 600
Other creditors | 3,070
Taxation and social security | 4,671
| 8,341

6. Secured Creditors
The director A Handforth has personally guaranteed the vehicle lease.

| 30 April 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 29,407

8. Share Capital

| 30 April 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 30 April 2025
--- | ---
| £
Not later than one year | 7,202
Later than one year and not later than five years | 22,205
| 29,407

10. Related Party Transactions
The director has made an interest free loan available to the company during the period of £750 which is repayable on demand.
Page 3