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Registered number: 09075354

Irvine Refrigeration Limited

ACCOUNTS

FOR THE YEAR ENDED 30/06/2025

Prepared By:

N B Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

Irvine Refrigeration Limited

ACCOUNTS

FOR THE YEAR ENDED 30/06/2025

DIRECTORS

J M Irvine

REGISTERED OFFICE

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 09075354

BANKERS

Santander UK Plc

ACCOUNTANTS

N B Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

Irvine Refrigeration Limited

ACCOUNTS
FOR THEYEARENDED30/06/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Irvine Refrigeration Limited

BALANCE SHEET AT 30/06/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		2				5,694				7,592
CURRENT ASSETS
Stock				23,000				19,000
Debtors		4		47,167				45,350
Cash at bank and in hand				9,817				17,588
				79,984				81,938
CREDITORS: Amounts falling due within one year		5		54,075				53,995
NET CURRENT ASSETS						25,909				27,943
TOTAL ASSETS LESS CURRENT LIABILITIES						31,603				35,535
CAPITAL AND RESERVES
Called up share capital		7				2				2
Profit and loss account						31,601				35,533
SHAREHOLDERS' FUNDS						31,603				35,535
For the year ending 30/06/2025 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26/05/2026 and signed on their behalf by
.............................
J M Irvine
Director

Irvine Refrigeration Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30/06/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehicles		reducing balance 25%
Equipment		reducing balance 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Taxation

Taxation represents the sum of tax currently payable and deferred tax. 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. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

1e. Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Irvine Refrigeration Limited

2. TANGIBLE FIXED ASSETS
		Commercial
		Vehicles		Equipment		Total
		£		£		£
Cost
At 01/07/2024		31,471		5,372		36,843
At 30/06/2025		31,471		5,372		36,843
Depreciation
At 01/07/2024		24,808		4,443		29,251
For the year		1,666		232		1,898
At 30/06/2025		26,474		4,675		31,149
Net Book Amounts
At 30/06/2025		4,997		697		5,694
At 30/06/2024		6,663		929		7,592

3. STOCK				2025		2024
				£		£
Stock comprises:
Work in progress				23,000		19,000
				23,000		19,000

4. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				47,111		45,350
UK corporation tax				56		-
				47,167		45,350

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				-		40
VAT				46,683		42,704
Directors current account				5,424		4,029
Trade creditors				768		6,022
Accruals				1,200		1,200
				54,075		53,995

Irvine Refrigeration Limited

6. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				1		1

7. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each				2		2
				2		2

8. RELATED PARTY TRANSACTIONS

The director received a salary of £9,965 during the year (2024 - £9,096) Dividends of £500 were paid to the director during the year (2024 - £4,000). At the balance sheet date a loan of £5,424 was owed to the director (2024 - £4,029). The loan is unsecured, interest free and repayable on demand.

9. ADDITIONAL INFORMATION

The company is a private company, limited by shares and registered in England & Wales.

The company's registered number is 09075354.

The company's registered office is 6 Brunswick Street, Carlisle, CA1 1PN.