REGISTERED NUMBER: 05261829 (England and Wales)

Abbreviated Unaudited Accounts for the Year Ended 31 October 2016

for

SGP Refrigeration Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

to

3

Notes to the Abbreviated Accounts

4

to

5

DIRECTORS:

Mr S J Goulding

Mr G Phillips

SECRETARY:

Mr S J Goulding

REGISTERED OFFICE:

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

REGISTERED NUMBER:

05261829 (England and Wales)

ACCOUNTANTS:

Harris & Co. Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Intangible assets

2

-

-

Tangible assets

3

10,546

13,991

10,546

13,991

CURRENT ASSETS

Debtors

23,312

27,696

Cash at bank and in hand

2,950

1,372

26,262

29,068

CREDITORS

Amounts falling due within one year

31,998

34,760

NET CURRENT LIABILITIES

(5,736

)

(5,692

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,810

8,299

CREDITORS

Amounts falling due after more than one year

-

(446

)

PROVISIONS FOR LIABILITIES

(1,816

)

(2,440

)

NET ASSETS

2,994

5,413

CAPITAL AND RESERVES

Called up share capital

4

1,000

1,000

Profit and loss account

1,994

4,413

SHAREHOLDERS' FUNDS

2,994

5,413

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2016.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 October 2016 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 27 January 2017 and were signed on its behalf by:

Mr S J Goulding - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance

with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents amounts earned on goods and services provided during the year and derives

from the provision of goods and services falling within the company's ordinary activities.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at

the balance sheet date.

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 the profit and loss account over the relevant

period. The capital element of the future payments is treated as a liability.

Fixed assets

All fixed assets are initially recorded at cost.

Hire purchase agreements

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets

at their fair value. The capital element of the future payments is treated as a liability and the interest is

charged to the profit and loss account on a straight line basis.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership

remain with the lessor are charged against profits on a straight line basis over the period of the lease.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 November 2015

and 31 October 2016

50,000

AMORTISATION

At 1 November 2015

and 31 October 2016

50,000

NET BOOK VALUE

At 31 October 2016

-

At 31 October 2015

-

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 November 2015

and 31 October 2016

40,751

DEPRECIATION

At 1 November 2015

26,760

Charge for year

3,445

At 31 October 2016

30,205

NET BOOK VALUE

At 31 October 2016

10,546

At 31 October 2015

13,991

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

£

1,000

ordinary

£1

1,000

1,000