Refrigerated Trailer Services Limited

Refrigerated Trailer Services Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Refrigerated Trailer Services 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 Refrigerated Trailer Services Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Refrigerated Trailer Services Limited, as a body, in accordance with the terms of our engagement letter dated 24 April 2017. Our work has been undertaken solely to prepare for your approval the accounts of Refrigerated Trailer Services Limited and state those matters that we have agreed to state to the Board of Directors of Refrigerated Trailer Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Refrigerated Trailer Services Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Refrigerated Trailer Services 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 Refrigerated Trailer Services Limited. You consider that Refrigerated Trailer Services 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 Refrigerated Trailer Services 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 31 March 2026. .................................................... JLS & Co Accountants Limited 112 Gilfach Street BARGOED CF81 8LQ 31 July 2026 1

Refrigerated Trailer Services Limited
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of Refrigerated Trailer Services 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 Refrigerated Trailer Services Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Refrigerated Trailer Services Limited, as a body, in accordance with the terms of our engagement letter dated 24 April 2017. Our work has been undertaken solely to prepare for your approval the accounts of Refrigerated Trailer Services Limited and state those matters that we have agreed to state to the Board of Directors of Refrigerated Trailer Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Refrigerated Trailer Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Refrigerated Trailer Services 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 Refrigerated Trailer Services Limited. You consider that Refrigerated Trailer Services 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 Refrigerated Trailer Services 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
31 March 2026.

....................................................

JLS & Co Accountants Limited
112 Gilfach Street
BARGOED
CF81 8LQ
31 July 2026

Refrigerated Trailer Services Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	329,167	432,202
Investments	4	202,000	100,000
		531,167	532,202
Current assets
Stocks		1,382,500	1,014,000
Debtors		1,936,822	1,105,148
Cash at bank and in hand		1,543,495	224,578
		4,862,817	2,343,726
Creditors: amount falling due within one year		(3,274,581)	(1,408,410)
Net current assets		1,588,236	935,316

Total assets less current liabilities		2,119,403	1,467,518
Creditors: amount falling due after more than one year		(30,267)	(73,814)
Provisions for liabilities		(44,216)	(50,108)
Net assets		2,044,920	1,343,596

Capital and reserves
Called up share capital	5	4	4
Profit and loss account		2,044,916	1,343,592
Shareholders' funds		2,044,920	1,343,596

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
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.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:

-------------------------------
Mrs Nichola McCue
Director

-------------------------------
Mr Steven McCue
Director

Refrigerated Trailer Services Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Refrigerated Trailer Services Limited is a private company, limited by shares, registered in England and Wales, registration number 06662925, registration address Unit D3 Merthyr Tydfil Industrial Park, Pentrebach, Merthyr Tydfil, CF48 4DR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	3 years Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2025 : 4).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2025	348,484	273,519	5,750	17,419	645,172
Additions	-	33,350	17,250	830	51,430
Disposals	(87,060)	-	-	-	(87,060)
At 31 March 2026	261,424	306,869	23,000	18,249	609,542
Depreciation
At 01 April 2025	67,440	129,637	863	15,030	212,970
Charge for year	31,060	44,310	3,321	1,774	80,465
On disposals	(13,060)	-	-	-	(13,060)
At 31 March 2026	85,440	173,947	4,184	16,804	280,375
Net book values
Closing balance as at 31 March 2026	175,984	132,922	18,816	1,445	329,167
Opening balance as at 01 April 2025	281,044	143,882	4,887	2,389	432,202

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2025	100,000	100,000
Additions	102,000	102,000
Disposals	-	-
At 31 March 2026	202,000	202,000

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
4 Class A shares of £1.00 each	4		4
	4		4

Advances and Credits

The Directors
Loans have been made to the Directors to purchase shares and a property. Interest is being charged at 3.75% this year. The loan has no set repayment date and is repayable on demand,

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
The Directors	630,983		14,500		25,296		0		0		0		670,779
	630,983		14,500		25,296		0		0		0		670,779

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
The Directors	222,513		398,703		9,767		0		0		0		630,983
	222,513		398,703		9,767		0		0		0		630,983


Registered Number: 06662925
England and Wales
REFRIGERATED TRAILER SERVICES LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026