REGISTERED NUMBER: 12731540 (England and Wales)

Arctic Refrigerated Trailers Limited

Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Sturmey

SECRETARY:

N Sturmey

REGISTERED OFFICE:

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

REGISTERED NUMBER:

12731540 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

FIXED ASSETS

Tangible assets

4

95,695

81,612

CURRENT ASSETS

Debtors

5

18,493

9,744

Cash at bank

29,969

42,983

48,462

52,727

CREDITORS

Amounts falling due within one year

6

42,805

36,109

NET CURRENT ASSETS

5,657

16,618

TOTAL ASSETS LESS CURRENT LIABILITIES

101,352

98,230

CREDITORS

Amounts falling due after more than one year

7

(23,863

)

(29,605

)

PROVISIONS FOR LIABILITIES

(12,576

)

(10,463

)

NET ASSETS

64,913

58,162

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

64,863

58,112

64,913

58,162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 June 2026 and were signed by:

R Sturmey - Director

1.	STATUTORY INFORMATION

Arctic Refrigerated Trailers 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.

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.

Leasehold improvements

-

10% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

Motor

improvements

machinery

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

10,434

60,828

40,420

111,682

Additions

7,180

26,874

-

34,054

At 30 September 2025

17,614

87,702

40,420

145,736

DEPRECIATION

At 1 October 2024

3,130

16,835

10,105

30,070

Charge for year

1,762

10,630

7,579

19,971

At 30 September 2025

4,892

27,465

17,684

50,041

NET BOOK VALUE

At 30 September 2025

12,722

60,237

22,736

95,695

At 30 September 2024

7,304

43,993

30,315

81,612

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

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

40,420

DEPRECIATION

At 1 October 2024

10,105

Charge for year

7,579

At 30 September 2025

17,684

NET BOOK VALUE

At 30 September 2025

22,736

At 30 September 2024

30,315

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,020

5,592

Corporation tax recoverable

-

1,360

Prepayments and accrued income

2,473

2,792

18,493

9,744

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,742

5,742

Tax and social security costs

3,829

3,121

Other creditors

34

34

Directors' current accounts

30,788

24,814

Accruals and deferred income

2,412

2,398

42,805

36,109

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

23,863

29,605

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

29,605

35,347

Hire purchase liabilities are secured on the assets concerned.