REGISTERED NUMBER: 08244998 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Demeva Refrigeration Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D Rawling

M Bruce

REGISTERED OFFICE:

93b, Stephensons Way

Formby Business Park

Formby

Merseyside

L37 8DL

REGISTERED NUMBER:

08244998 (England and Wales)

ACCOUNTANTS:

Kirkwood Wilson Limited

2a Swordfish Business Park

Swordfish Close

Higgins Lane

Burscough

Lancashire

L40 8JW

FIXED ASSETS

Tangible assets

4

67,465

119,780

CURRENT ASSETS

Stocks

50,768

51,114

Debtors

5

566,013

374,860

Cash at bank

1,137,012

1,060,788

1,753,793

1,486,762

CREDITORS

Amounts falling due within one year

6

931,837

668,608

NET CURRENT ASSETS

821,956

818,154

TOTAL ASSETS LESS CURRENT LIABILITIES

889,421

937,934

CREDITORS

Amounts falling due after more than one year

7

(14,517

)

(94,532

)

PROVISIONS FOR LIABILITIES

(16,841

)

(28,524

)

NET ASSETS

858,063

814,878

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

857,963

814,778

SHAREHOLDERS' FUNDS

858,063

814,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 15 September 2026 and were signed on its behalf by:

M Bruce - Director

1.	STATUTORY INFORMATION

Demeva 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost, 15% on cost and 10% on cost

Stocks

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 24 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

486,506

Disposals

(32,737

)

At 31 December 2025

453,769

DEPRECIATION

At 1 January 2025

366,726

Charge for year

52,315

Eliminated on disposal

(32,737

)

At 31 December 2025

386,304

NET BOOK VALUE

At 31 December 2025

67,465

At 31 December 2024

119,780

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

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

151,671

DEPRECIATION

At 1 January 2025

51,743

Charge for year

35,198

At 31 December 2025

86,941

NET BOOK VALUE

At 31 December 2025

64,730

At 31 December 2024

99,928

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

447,658

198,972

Other debtors

118,355

175,888

566,013

374,860

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

34,769

38,233

Trade creditors

132,801

77,281

Amounts owed to group undertakings

50,000

200,000

Taxation and social security

207,133

90,668

Other creditors

507,134

262,426

931,837

668,608

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

14,517

49,604

Other creditors

-

44,928

14,517

94,532

8.	OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £31,032 due not later than one year and £34,206

due later than one year but not later than 5 years.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Demeva Group Limited.