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REGISTERED NUMBER: 05055150 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

28 FEBRUARY 2025

FOR

THE REFILL CENTRE LIMITED
THE REFILL CENTRE LIMITED (REGISTERED NUMBER: 05055150)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


THE REFILL CENTRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







Directors: Mrs L J Richards
L S Richards
M Dodson





Registered office: Unit 14, Poplars Business Farm
Forshaw Heath Road
Earlswood
Solihull
B94 5JX





Registered number: 05055150 (England and Wales)





Accountants: Athos Business Solutions Limited
1623 Warwick Road
Knowle
Solihull
West Midlands
B93 9LF
Page 1
THE REFILL CENTRE LIMITED (REGISTERED NUMBER: 05055150)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,045 28,787

CURRENT ASSETS
Stocks 12,322 12,322
Debtors 5 58,208 34,980
Cash at bank 25,988 25,548
96,518 72,850
CREDITORS
Amounts falling due within one year 6 99,321 72,470
NET CURRENT (LIABILITIES)/ASSETS (2,803 ) 380
TOTAL ASSETS LESS CURRENT
LIABILITIES
22,242
29,167

CREDITORS
Amounts falling due after more than one
year
7
(16,808
)
(23,765
)

PROVISIONS FOR LIABILITIES (5,177 ) (5,280 )
NET ASSETS 257 122

CAPITAL AND RESERVES
Called up share capital 80 80
Retained earnings 177 42
257 122

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 notes form part of these financial statements

Page 2
THE REFILL CENTRE LIMITED (REGISTERED NUMBER: 05055150)

BALANCE SHEET - continued
28 FEBRUARY 2025


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 24 November 2025 and were signed on its behalf by:





L S Richards - Director


The notes form part of these financial statements

Page 3
THE REFILL CENTRE LIMITED (REGISTERED NUMBER: 05055150)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025


1. STATUTORY INFORMATION

The Refill Centre 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.

Changes in accounting policies
Motor vehicles depreciation policy was changed in the year ended 28th February 2024. This change has taken depreciation from 20% on reducing balance, to 15% reducing balance. The purpose of this change to to reflect a more reasonable level of depreciation in line with the values of second hand motor vehicles. The updated 15% depreciation charge for motor vehicle depreciation is £4,625.03 whereas under the previous method this would have been £7,708.38.

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.
Plant and machinery - 20% on reducing balance
Fixtures & Fittings - 15% on reducing balance
Motor vehicles - 15% 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.


Page 4
THE REFILL CENTRE LIMITED (REGISTERED NUMBER: 05055150)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and Fixtures Motor
machinery & Fittings vehicles Totals
£    £    £    £   
Cost
At 29 February 2024 7,655 3,687 46,249 57,591
Additions 832 - - 832
At 28 February 2025 8,487 3,687 46,249 58,423
Depreciation
At 29 February 2024 5,871 2,892 20,041 28,804
Charge for year 523 120 3,931 4,574
At 28 February 2025 6,394 3,012 23,972 33,378
Net book value
At 28 February 2025 2,093 675 22,277 25,045
At 28 February 2024 1,784 795 26,208 28,787

Page 5
THE REFILL CENTRE LIMITED (REGISTERED NUMBER: 05055150)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 47,149 33,832
Other debtors 11,059 1,148
58,208 34,980

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 6,957 6,957
Trade creditors 67,258 39,650
Taxation and social security 21,969 22,129
Other creditors 3,137 3,734
99,321 72,470

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 16,808 23,765

Page 6