CHILL REFRIGERATION LTD


Directors	DRANSFIELD, Peter
	RUSSELL, David


Company Secretary	RUSSELL, David


Registered Address	East Coast House
	25 Skeldergate
	York
	YO1 6DH


Registered Number	14498705 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		58,988		74,403
Investments	4		8,000		8,000
			66,988		82,403
Current assets
Debtors		590,166		393,300
Cash at bank and on hand		5,626		73,287
		595,792		466,587
Creditors amounts falling due within one year	5	(371,828)		(341,220)
Net current assets (liabilities)			223,964		125,367
Total assets less current liabilities			290,952		207,770
Net assets			290,952		207,770
Capital and reserves
Called up share capital			100		100
Profit and loss account			290,852		207,670
Shareholders' funds			290,952		207,770

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2026, and are signed on its behalf by:

DRANSFIELD, Peter
Director

RUSSELL, David
Director

Registered Company No. 14498705

CHILL REFRIGERATION LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Turnover comprises revenue from the provision of refrigeration and air conditioning installation and related services, stated net of VAT and trade discounts. Revenue is recognised when services have been performed and the right to consideration has been established."

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Vehicles	-	4
Office Equipment	25	-

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	95,690	2,182	97,872
Additions	8,990	2,594	11,584
At 30 November 25	104,680	4,776	109,456
Depreciation and impairment
At 01 December 24	23,177	292	23,469
Charge for year	25,983	1,016	26,999
At 30 November 25	49,160	1,308	50,468
Net book value
At 30 November 25	55,520	3,468	58,988
At 30 November 24	72,513	1,890	74,403

4.	Fixed asset investments

	Loans to groups¹	Total
	£	£
Cost or valuation
At 01 December 24	8,000	8,000
At 30 November 25	8,000	8,000
Net book value
At 30 November 25	8,000	8,000
At 30 November 24	8,000	8,000

	Notes
	¹Loans to group undertakings and participating interests

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	26,079	4,594
Amounts owed to related parties	1,290	22,627
Taxation and social security	252,552	213,706
Finance lease and HP contracts	29,604	37,990
Other creditors	62,303	62,303
Total	371,828	341,220

6.	Creditors: amounts due after one year

7.	Related party transactions
	During the year the company had the following balance with a related party: Amounts owed to Directors: £1,290 (2024; £22,627) Other connected parties: £5,000 (2024; £5,000)