REGISTERED NUMBER: 11776946 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

TRENT REFRIGERATION & AIR CONDITIONING

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K M Brewer

Mrs H Dawes

REGISTERED OFFICE:

4 Master Road

Newton

Nottingham

NG13 8UZ

REGISTERED NUMBER:

11776946 (England and Wales)

ACCOUNTANTS:

seven7seven

10 Kingswell Avenue

Arnold

Nottingham

NG5 6SY

FIXED ASSETS

Tangible assets

4

66,110

85,950

CURRENT ASSETS

Stocks

16,588

13,469

Debtors

5

40,295

45,197

Cash at bank

-

8,766

56,883

67,432

CREDITORS

Amounts falling due within one year

6

85,865

71,326

NET CURRENT LIABILITIES

(28,982

)

(3,894

)

TOTAL ASSETS LESS CURRENT LIABILITIES

37,128

82,056

CREDITORS

Amounts falling due after more than one year

7

61,441

81,940

NET (LIABILITIES)/ASSETS

(24,313

)

116

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(24,413

)

16

(24,313

)

116

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 11 July 2026 and were signed on its behalf by:

K M Brewer - Director

1.	STATUTORY INFORMATION

Trent Refrigeration & Air Conditioning Ltd 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.

At the balance sheet date the company had net liabilities of £24,313. In the opinion of the directors the company will have sufficient working capital to meet all future liabilities as they fall due, as the directors have confirmed their willingness and ability to support the company. Subsequently, the accounts have been prepared on a going concern basis.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2025

3,833

120,651

124,484

Additions

2,196

-

2,196

At 31 January 2026

6,029

120,651

126,680

DEPRECIATION

At 1 February 2025

1,911

36,623

38,534

Charge for year

1,029

21,007

22,036

At 31 January 2026

2,940

57,630

60,570

NET BOOK VALUE

At 31 January 2026

3,089

63,021

66,110

At 31 January 2025

1,922

84,028

85,950

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

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

120,651

DEPRECIATION

At 1 February 2025

36,623

Charge for year

21,007

At 31 January 2026

57,630

NET BOOK VALUE

At 31 January 2026

63,021

At 31 January 2025

84,028

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

34,262

32,721

Other debtors

6,033

12,476

40,295

45,197

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,551

5,581

Hire purchase contracts

20,055

21,889

Trade creditors

44,618

32,183

Taxation and social security

5,315

8,156

Other creditors

12,326

3,517

85,865

71,326

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,004

Hire purchase contracts

61,441

79,936

61,441

81,940

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

K M Brewer

Balance outstanding at start of year

-

-

Amounts advanced

6,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,000

-

9.	RELATED PARTY DISCLOSURES

During the year a loan was made from Helen Dawes. At the balance sheet date £912 was owed by the company.