Company registration number: 13147028
Annual report and unaudited financial statements
for the year ended 28 April 2026
for
Refresh Air Conditioning Ltd
Pages for filing with the Registrar
Company registration number: 13147028
Refresh Air Conditioning Ltd
Balance sheet
as at 28 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 70,238 27,666
70,238 27,666
Current assets
Stocks 3,497 -
Debtors 12,674 12,003
Cash at bank and in hand 12,500 12,501
28,671 24,504
Creditors: amounts falling due within one year
(44,860) (14,313)
Net current (liabilities)/assets (16,189) 10,191
Total assets less current liabilities 54,049 37,857
Creditors: Amounts falling due after more than one year
(49,904) (7,487)
NET ASSETS 4,145 30,370
Capital and reserves
Called up share capital 100 100
Profit and loss account 4,045 30,270
TOTAL EQUITY 4,145 30,370
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13147028
Refresh Air Conditioning Ltd
Balance sheet - continued
as at 28 April 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr Z Abood, Director
10 August 2026
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Refresh Air Conditioning Ltd
Notes to the financial statements
for the year ended 28 April 2026
1 Company information
Refresh Air Conditioning Ltd is a private company registered in England and Wales. Its registered number is 13147028. The company is limited by shares. Its registered office is 143 Spencer Road, Isleworth, Middlesex, TW7 4BW.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 etc.:
Plant and machinery - 20% straight line
Motor vehicles - 25% straight line
Computer equipment - 33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. 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.
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Refresh Air Conditioning Ltd
Notes to the financial statements - continued
for the year ended 28 April 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 29 April 2025 40,688
Additions 59,837
At 28 April 2026 100,525
Depreciation
At 29 April 2025 13,022
Charge for year 17,265
At 28 April 2026 30,287
Net book value
At 28 April 2026 70,238
At 28 April 2025 27,666
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