Fridge Spares (N.I.) Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: NI034841 (Northern Ireland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

FRIDGE SPARES (N.I.) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D G Byrne

G D Hill

SECRETARY:

K E Riggan

REGISTERED OFFICE:

Unit 6, Hawthorn Business Centre

Wildflower Way

Boucher Road

Belfast

BT12 6TA

REGISTERED NUMBER:

NI034841 (Northern Ireland)

AUDITORS:

Whitehead & Howarth

Statutory Auditors

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

CURRENT ASSETS

Debtors

4

1,000

1,000

TOTAL ASSETS LESS CURRENT LIABILITIES

1,000

1,000

CAPITAL AND RESERVES

Called up share capital

5

1,000

1,000

SHAREHOLDERS' FUNDS

1,000

1,000

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 22 September 2022 and were signed on its behalf by:

D G Byrne - Director

1.	STATUTORY INFORMATION

Fridge Spares (N.I.) Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2020 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.21

31.12.20

£

£

Amounts owed by group undertakings

1,000

1,000

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.21

31.12.20

value:

£

£

1,000

Ordinary shares

£1

1,000

1,000

6.

RESERVES

Retained

earnings

£

Profit for the year

-

At 31 December 2021

-

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Gareth Maddock (Senior Statutory Auditor)

for and on behalf of Whitehead & Howarth

8.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors the company is controlled by D G Byrne & D A Byrne who jointly control the majority shareholding of Fridge Spares Holdings (Wholesale) Limited.

9.	ULTIMATE PARENT COMPANY

The Ultimate Parent Company at 31st December 2021 was Fridge Spares (Wholesale) Holdings Limited, a company registered in the Republic of Ireland, company number 609636.

Fridge Spares (NI) Limited is a wholly owned subsidiary of Fridge Spares Wholesale Ltd, which is itself a subsidiary of Fridge Spares (Wholesale) Holdings Limited.

Consolidated financial statements will be prepared by Fridge Spares Wholesale Ltd for the period to 31st December 2021 and it's registered office is Delta House, Fairway, Bridgtown, Cannock, Staffordshire, WS11 0DJ.