REGISTERED NUMBER: 02842699 (England and Wales)

ACCESSIBLE HIRE AND REFRIGERATION

LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Burton

D J Driscoll

SECRETARY:

A J Burton

REGISTERED OFFICE:

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

REGISTERED NUMBER:

02842699 (England and Wales)

ACCOUNTANTS:

Sephton & Company LLP

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Tangible assets

4

1,118,221

1,119,413

CURRENT ASSETS

Stocks

15,984

15,518

Debtors

5

417,222

248,634

Cash at bank

279,163

463,057

712,369

727,209

CREDITORS

Amounts falling due within one year

6

993,801

920,637

NET CURRENT LIABILITIES

(281,432

)

(193,428

)

TOTAL ASSETS LESS CURRENT LIABILITIES

836,789

925,985

CREDITORS

Amounts falling due after more than one year

7

(17,587

)

(109,657

)

PROVISIONS FOR LIABILITIES

(274,549

)

(274,527

)

NET ASSETS

544,653

541,801

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

544,553

541,701

SHAREHOLDERS' FUNDS

544,653

541,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

A J Burton - Director

1.	STATUTORY INFORMATION

Accessible Hire And Refrigeration Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

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

-

at varying rates on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

2,654,160

48,011

28,813

44,988

2,775,972

Additions

265,768

-

-

-

265,768

Disposals

(651,237

)

-

(13,889

)

-

(665,126

)

At 31 August 2025

2,268,691

48,011

14,924

44,988

2,376,614

DEPRECIATION

At 1 September 2024

1,556,706

46,764

16,462

36,627

1,656,559

Charge for year

217,584

266

5,232

3,177

226,259

Eliminated on disposal

(614,415

)

-

(10,010

)

-

(624,425

)

At 31 August 2025

1,159,875

47,030

11,684

39,804

1,258,393

NET BOOK VALUE

At 31 August 2025

1,108,816

981

3,240

5,184

1,118,221

At 31 August 2024

1,097,454

1,247

12,351

8,361

1,119,413

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 September 2024

560,900

Transfer to ownership

(58,805

)

At 31 August 2025

502,095

DEPRECIATION

At 1 September 2024

186,164

Charge for year

55,014

Transfer to ownership

(24,502

)

At 31 August 2025

216,676

NET BOOK VALUE

At 31 August 2025

285,419

At 31 August 2024

374,736

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

256,401

93,535

Other debtors

160,821

155,099

417,222

248,634

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Hire purchase contracts (see note 8)

94,009

114,877

Trade creditors

267,952

146,164

Taxation and social security

185,552

223,763

Other creditors

446,288

435,833

993,801

920,637

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Hire purchase contracts (see note 8)

17,587

109,657

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31/8/25

31/8/24

£

£

Net obligations repayable:

Within one year

94,009

114,877

Between one and five years

17,587

109,657

111,596

224,534

Non-cancellable

operating leases

31/8/25

31/8/24

£

£

Within one year

5,867

10,387

Between one and five years

10,268

16,135

16,135

26,522

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Hire purchase contracts

111,596

224,534