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Filleted
Registration number: 05739442

J Harries Refrigeration Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

J Harries Refrigeration Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 9

J Harries Refrigeration Limited

Company Information

Director | Mr D Harries

Registered office | Hill Cottage Maenclochog Clynderwen SA66 7LQ

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
J Harries Refrigeration Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J Harries Refrigeration Limited for the year ended 31 March 2026 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements which are disclosed and available at the following website https://www.accaglobal.com/gb/en/about-us/regulation/rulebook.html.

This report is made solely to the Board of Directors of J Harries Refrigeration Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of J Harries Refrigeration Limited and state those matters that we have agreed to state to the Board of Directors of J Harries Refrigeration Limited, as a body, in this report in accordance with the requirements of the ACCA as detailed at the following website http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Harries Refrigeration Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J Harries Refrigeration Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J Harries Refrigeration Limited. You consider that J Harries Refrigeration Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J Harries Refrigeration Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
LHP Accountants Ltd
Chartered Certified Accountants
1st Floor
Agriculture House
Winch Lane
Haverfordwest
Pembrokeshire
SA61 1RW

25 June 2026

J Harries Refrigeration Limited

(Registration number: 05739442)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 571,447 | 586,740
Other financial assets | 5 | 12,729 | 12,729
|  | 584,176 | 599,469
Current assets |  |  |
Stocks | 6 | 645,000 | 695,000
Debtors | 7 | 120,652 | 133,507
Cash at bank and in hand |  | 548,282 | 517,954
|  | 1,313,934 | 1,346,461
Creditors: Amounts falling due within one year | 8 | (845,109) | (892,253)
Net current assets |  | 468,825 | 454,208
Total assets less current liabilities |  | 1,053,001 | 1,053,677
Provisions for liabilities |  | (25,740) | (28,556)
Net assets |  | 1,027,261 | 1,025,121
Capital and reserves |  |  |
Called up share capital | 9 | 1 | 1
Retained earnings |  | 1,027,260 | 1,025,120
Shareholders' funds |  | 1,027,261 | 1,025,121

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 June 2026

......................................... Mr D Harries Director |  |

J Harries Refrigeration Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Hill Cottage
Maenclochog
Clynderwen
SA66 7LQ

The principal place of business is:
Hill Cottage
Maenclochog
Clynderwen
SA66 7LQ

These financial statements were authorised for issue by the director on 25 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

J Harries Refrigeration Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 10% reducing balance
Plant and machinery | 10% reducing balance
Office equipment | 10% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

J Harries Refrigeration Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2025 - 8).

J Harries Refrigeration Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 433,808 | 381,031 | 26,583 | 159,631 | 1,001,053
At 31 March 2026 | 433,808 | 381,031 | 26,583 | 159,631 | 1,001,053
Depreciation
At 1 April 2025 | - | 291,960 | 8,757 | 113,595 | 414,312
Charge for the year | - | 8,907 | 1,783 | 4,604 | 15,294
At 31 March 2026 | - | 300,867 | 10,540 | 118,199 | 429,606
Carrying amount
At 31 March 2026 | 433,808 | 80,164 | 16,043 | 41,432 | 571,447
At 31 March 2025 | 433,808 | 89,071 | 17,825 | 46,036 | 586,740

Included within the net book value of land and buildings above is £433,808 (2025 - £433,808) in respect of freehold land and buildings.

J Harries Refrigeration Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 April 2025 | 12,729 | 12,729
At 31 March 2026 | 12,729 | 12,729
Impairment
Carrying amount
At 31 March 2026 | 12,729 | 12,729

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 645,000 | 695,000

7 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 120,652 | 133,507
| 120,652 | 133,507

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Trade creditors |  | 30,533 | 60,842
Taxation and social security |  | 5,721 | 12,221
Other related parties |  | 805,978 | 816,453
Other creditors |  | 2,877 | 2,737
|  | 845,109 | 892,253

J Harries Refrigeration Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

10 | Related party transactions

Transactions with the director

2026 | At 1 April 2025 £ | Advances to director £ | Repayments by director £ | At 31 March 2026 £
Mr D Harries
Interest free loan with no fixed repayment term | (816,453) | 10,476 | - | (805,978)

2025 | At 1 April 2024 £ | Advances to director £ | At 31 March 2025 £
Mr D Harries
Interest free loan with no fixed repayment term | (840,508) | 24,055 | (816,453)