Company Registration No. 06136072 (England and Wales)
Peers Refrigeration Limited
Unaudited accounts
for the year ended 31 March 2026
Peers Refrigeration Limited
Unaudited accounts
Contents
Peers Refrigeration Limited
Company Information
for the year ended 31 March 2026
Directors
Simon Peers
John Peers
Patricia Peers
Company Number
06136072 (England and Wales)
Registered Office
1 Orton Avenue
Northern Moor
Manchester
Greater Manchester
M23 0LF
Accountants
Premier Accounts & Consultancy Ltd
76 Gloucester Road
Urmston
Manchester
M41 9AE
Peers Refrigeration Limited
Statement of financial position
as at 31 March 2026
Tangible assets
29,460
20,790
Cash at bank and in hand
(436)
(5,030)
Creditors: amounts falling due within one year
(67,089)
(126,467)
Net current liabilities
(29,098)
(18,716)
Called up share capital
100
100
Profit and loss account
262
1,974
Shareholders' funds
362
2,074
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by
Simon Peers
Director
Company Registration No. 06136072
Peers Refrigeration Limited
Notes to the Accounts
for the year ended 31 March 2026
Peers Refrigeration Limited is a private company, limited by shares, registered in England and Wales, registration number 06136072. The registered office is 1 Orton Avenue, Northern Moor, Manchester, Greater Manchester, M23 0LF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
9,880
46,583
2,843
59,306
Additions
-
18,491
-
18,491
At 31 March 2026
9,880
65,074
2,843
77,797
At 1 April 2025
9,881
26,931
1,704
38,516
Charge for the year
-
9,536
285
9,821
At 31 March 2026
9,881
36,467
1,989
48,337
At 31 March 2026
(1)
28,607
854
29,460
At 31 March 2025
(1)
19,652
1,139
20,790
Peers Refrigeration Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
17,498
77,379
Accrued income and prepayments
750
-
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
12,784
22,679
Trade creditors
19,151
51,722
Taxes and social security
28,067
31,676
Other creditors
2,348
3,765
Loans from directors
1,009
1,489
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Average number of employees
During the year the average number of employees was 4 (2025: 4).