REGISTERED NUMBER: 03602650 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Greenstock Refrigeration Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G J Greenstock

Mrs K Greenstock

SECRETARY:

Mrs K Greenstock

REGISTERED OFFICE:

Summerway

Thorney

Langport

Somerset

TA10 0DT

REGISTERED NUMBER:

03602650 (England and Wales)

ACCOUNTANTS:

Somerset Accountancy Services Ltd

22 Wessex Park

Bancombe Business Estate

Somerton

Somerset

TA11 6SB

FIXED ASSETS

Intangible assets

4

5,400

6,300

Tangible assets

5

1,110

4,006

6,510

10,306

CURRENT ASSETS

Stocks

500

500

Debtors

53,519

12,368

Cash at bank and in hand

843,044

806,156

897,063

819,024

CREDITORS

Amounts falling due within one year

151,202

71,820

NET CURRENT ASSETS

745,861

747,204

TOTAL ASSETS LESS CURRENT LIABILITIES

752,371

757,510

CAPITAL AND RESERVES

Called up share capital

6

150

150

Retained earnings

752,221

757,360

SHAREHOLDERS' FUNDS

752,371

757,510

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 October 2026 and were signed on its behalf by:

Mr G J Greenstock - Director

Mrs K Greenstock - Director

1.	STATUTORY INFORMATION

Greenstock 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc. - 33% on cost and 25% on reducing balance.

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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

9,000

AMORTISATION

At 1 April 2025

2,700

Amortisation for year

900

At 31 March 2026

3,600

NET BOOK VALUE

At 31 March 2026

5,400

At 31 March 2025

6,300

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

47,891

DEPRECIATION

At 1 April 2025

43,885

Charge for year

2,896

At 31 March 2026

46,781

NET BOOK VALUE

At 31 March 2026

1,110

At 31 March 2025

4,006

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

150

Ordinary

1

150

150