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Company registration number: 03784187
Isa Commercial Refrigeration (UK) Limited
Filleted financial statements
31 August 2025
Isa Commercial Refrigeration (UK) Limited
Contents
Directors and other information
Directors responsibilities statement
Statement of financial position and notes to the financial statements
Isa Commercial Refrigeration (UK) Limited
Directors and other information

| Directors | Carlo Giulietti
|  | Marco Giulietti
|  | Antonello Guarducci
|  | Satish Ruparelia
| Secretary | Satish Ruparelia
| Company number | 03784187
| Registered office | Suite 2, Unit 2 Bradburys Court
|  | Lyon Road
|  | Harrow, Middlesex
|  | HA1 2BY
| Auditor | Krish Jermyn Auditing Limited
|  | 1st Floor Maruti House
|  | 369 Station Road
|  | Harrow, Middlesex
|  | HA1 2AW

Isa Commercial Refrigeration (UK) Limited
Directors responsibilities statement
Year ended 31 August 2025
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Isa Commercial Refrigeration (UK) Limited
Statement of financial position
31 August 2025

|  |  | 2025 |  |  | 2024 |
|  |  | £ | £ |  | £ | £
Fixed assets |  |  |  | 18,398 |  |  | 23,654
|  |  |  | _______ |  |  | _______
Current assets |  |  | 43,108 |  |  | 36,336 |
Prepayments and accrued income |  |  | 983 |  |  | 1,080 |
|  |  | _______ |  |  | _______ |
|  |  |  | 44,091 |  |  | 37,416
Creditors: amounts falling due within one year |  |  |  | ( 4,118) |  |  | ( 6,963)
|  |  |  | _______ |  |  | _______
Net current assets |  |  |  | 39,973 |  |  | 30,453
|  |  |  | _______ |  |  | _______
Total assets less current liabilities |  |  |  | 58,371 |  |  | 54,107
Creditors: amounts falling due after more than one year |  |  |  | ( 15,952) |  |  | ( 20,071)
Accruals and deferred income |  |  |  | ( 3,467) |  |  | ( 2,250)
|  |  |  | _______ |  |  | _______
Net assets |  |  |  | 38,952 |  |  | 31,786
|  |  |  | _______ |  |  | _______
Capital and reserves |  |  |  | 38,952 |  |  | 31,786
|  |  |  | _______ |  |  | _______

Notes to the financial statements
Isa Commercial Refrigeration (UK) Limited
Year ended 31 August 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
2. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Satish Ruparelia | ( 2,845) | ( 218,038) | 225,498 | 4,615 |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Satish Ruparelia | - | ( 31,341) | 28,496 | ( 2,845) |  |
|  | _______ | _______ | _______ | _______ |  |

3. Ultimate parent undertaking
The immediate parent company is ISA S.P.A. The ultimate parent undertaking is ISA S.P.A. The group accounts including the results, assets and liabilities of ISA Commercial Refrigeration (UK) Limited can be obtained at ISA S.P.A., Via Madonna di Campagna,123 always, Bastia Umbra, Italy. The shares in the ultimate parent undertaking are held by Giulietti family.
4. Legal charge
Royal Bank of Scotland has a 1st legal charge on all of the assets of the company in respect of properties owned by ISA S.R.L and Meera Properties Limited in which the directors have an interest.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 01 July 2026 , and are signed on behalf of the board by:
Marco Giulietti
Director
Company registration number: 03784187
The company is a private company limited by shares, registered in England and Wales.