Castech Refrigeration Ltd Accounts






Castech Refrigeration Ltd

	Company No. 09250519
		Information for Filing with The Registrar
		31 October 2025

The Director presents his report and the accounts for the year ended 31 October 2025.

Principal activities
The principal activity of the company during the year under review was electrical technician and refrigeration engineer.




Director

The Director who served at any time during the year was as follows:

L.W. Hayward









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

L.W. Hayward
Director
04 July 2026

at	31 October 2025
Company No.		09250519	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	268	653


				268	653
Current assets

	Debtors		5	695	627

	Cash at bank and in hand			33,437	27,589
				34,132	28,216
Creditors: Amount falling due within one year			6	(17,621)	(20,727)
Net current assets				16,511	7,489
Total assets less current liabilities				16,779	8,142




Net assets				16,779	8,142

Capital and reserves
	Called up share capital			10	10



	Profit and loss account		8	16,769	8,132

Total equity				16,779	8,142



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 October 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 04 July 2026 and signed on its behalf by:
L.W. Hayward
Director
04 July 2026

for the year ended 31 October 2025

General information

Castech Refrigeration Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09250519

Its registered office is:

Flat 4 Ferndale

St. Johns Hill

Sevenoaks

Kent

TN13 3PQ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

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.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% Straight line

Motor vehicles

25% Straight line

Furniture, fittings and equipment

20% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 November 2024	20,717	2,576	23,293




		At 31 October 2025	20,717	2,576	23,293
		Depreciation
		At 1 November 2024	20,717	1,923	22,640
		Charge for the year	-	385	385



		At 31 October 2025	20,717	2,308	23,025
		Net book values
		At 31 October 2025	-	268	268
		At 31 October 2024	-	653	653

5	Debtors
			2025	2024
			£	£







		Prepayments and accrued income	695	627
			695	627

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	8,982	14,412
		Loans from directors	7,865	5,540

		Accruals and deferred income	774	775
			17,621	20,727

Share Capital

10 Ordinary £1 shares, fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	20,000	20,000

			20,000	20,000

		Dividends by type:

		Equity dividends	20,000	20,000
			20,000	20,000