REGISTERED NUMBER: 01917726 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

C.B. REFRIGERATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

T J Hannaby

B S Hannaby

D J Harwood

SECRETARY:

REGISTERED OFFICE:

Unit 1 South road

Penallta Industrial estate

Hengoed

CF82 7ST

REGISTERED NUMBER:

01917726 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

4

1,443,138

1,241,295

CURRENT ASSETS

Stocks

158,068

124,567

Debtors

5

2,355,170

2,703,303

Cash at bank and in hand

688,336

640,946

3,201,574

3,468,816

CREDITORS

Amounts falling due within one year

6

(1,057,273

)

(1,608,334

)

NET CURRENT ASSETS

2,144,301

1,860,482

TOTAL ASSETS LESS CURRENT LIABILITIES

3,587,439

3,101,777

CREDITORS

Amounts falling due after more than one year

7

(198,310

)

(39,159

)

PROVISIONS FOR LIABILITIES

(155,363

)

(155,363

)

NET ASSETS

3,233,766

2,907,255

CAPITAL AND RESERVES

Called up share capital

47,007

47,007

Capital redemption reserve

8,555

8,555

Retained earnings

3,178,204

2,851,693

SHAREHOLDERS' FUNDS

3,233,766

2,907,255

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 8 June 2026 and were signed on its behalf by:

T J Hannaby - Director

B S Hannaby - Director

D J Harwood - Director

1.	STATUTORY INFORMATION

C.B. Refrigeration 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.

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

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 18 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

445,430

1,375,564

1,820,994

Additions

-

513,399

513,399

Disposals

-

(170,181

)

(170,181

)

At 31 March 2026

445,430

1,718,782

2,164,212

DEPRECIATION

At 1 April 2025

-

579,699

579,699

Charge for year

-

241,852

241,852

Eliminated on disposal

-

(100,477

)

(100,477

)

At 31 March 2026

-

721,074

721,074

NET BOOK VALUE

At 31 March 2026

445,430

997,708

1,443,138

At 31 March 2025

445,430

795,865

1,241,295

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

854,195

1,281,901

Other debtors

3,450

500

Owed to holding company

1,497,525

1,420,902

2,355,170

2,703,303

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

83,539

56,476

Trade creditors

447,293

742,590

Tax

221,744

319,496

Social security and other taxes

77,099

53,809

VAT

91,208

172,527

Other creditors

16,045

13,376

Directors' current accounts

57,845

101,545

Accrued expenses

62,500

148,515

1,057,273

1,608,334

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

7,147

39,159

Bank loans more 5 yr by instal

191,163

-

198,310

39,159

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

191,163

-

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

8 June 2026