Registered number 07945444
Charity number 1147065
Refresh Bristol Limited
Financial Statements
30 April 2025
## **Refresh Bristol Limited Report and accounts Contents**
||**Page**|
|---|---|
|Company information|1|
|Director's report|2|
|Accountants' report|3|
|Profit and loss account|4|
|Balance sheet|5|
|Statement of changes in equity|6|
|Notes to the accounts|7|
## **Refresh Bristol Limited Company Information**
## **Director**
John Bigwood Naomi Knapp Rebecca Wiltshire Jane Taylor Jenkins Jane Ellen Jenkins Nicolas Bloor
## **Secretary**
Naomi Knapp
## **Accountants**
TYRRELL PROCTER Chartered Accountants Beaufort House 113 Parson Street Bristol BS3 5QH
## **Registered office**
81 East Street Bedminster Bristol BS3 4EX
**Registered number** 07945444
1
**Refresh Bristol Limited Registered number: Director's Report**
**07945444**
The director presents his report and accounts for the year ended 30 April 2025.
## **Principal activities**
The company's principal activity during the year continued to be that of a charity.
## **Directors**
The following persons served as directors during the year:
John Bigwood Naomi Knapp Nicolas Bloor Rebecca Wiltshire Jane Taylor Jenkins Jane Ellen Jenkins Nicolas Bloor
## **Small company provisions**
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 29 April 2026 and signed on its behalf.
N Knapp Director
2
## **Refresh Bristol Limited**
## **Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Refresh Bristol Limited for the year ended 30 April 2025**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Refresh Bristol Limited for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Refresh Bristol Limited, as a body, in accordance with the terms of our engagement letter dated 14 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Refresh Bristol Limited and state those matters that we have agreed to state to the Board of Directors of Refresh Bristol Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Refresh Bristol Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Refresh Bristol Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Refresh Bristol Limited. You consider that Refresh Bristol Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Refresh Bristol Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
## TYRRELL PROCTER
Chartered Accountants Beaufort House 113 Parson Street Bristol BS3 5QH
29 April 2026
3
## **Refresh Bristol Limited Profit and Loss Account for the year ended 30 April 2025**
|**Turnover**
Cost of sales
**Gross profit/(loss)**
Administrative expenses
**Operating profit/(loss)**
Interest payable
**Profit/(loss) before taxation**
Tax on profit/(loss)
**Profit/(loss) for the financial year**|**2025**
**£**
172,939
(26)
172,913
(28,509)
144,404
-
144,404
-
144,404|**2024**
**£**
28,570
(30,202)|
|---|---|---|
|||(1,632)
(20,784)|
|||(22,416)
(43)|
|||(22,459)
-|
|||(22,459)|
4
## **Refresh Bristol Limited Registered number:** 07945444 **Balance Sheet as at 30 April 2025**
|**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Debtors
4
Metro Bank
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
5
**Net current assets**
**Total assets less current**
**liabilities**
**Creditors: amounts falling due**
**after more than one year**
6
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholder's funds**|**2025**
**£**
150,222
17,800
128,950
41,000
187,750
(996)
186,754
336,976
(106,802)
230,174
230,174
230,174|**2024**
**£**
296
17,800
143,273
33,653
194,726
(1,096)
193,630
193,926
(108,156)
85,770
85,770
85,770|**2024**
**£**
296
17,800
143,273
33,653
194,726
(1,096)
193,630
193,926
(108,156)
85,770
85,770
85,770|
|---|---|---|---|
|||||
||||193,926
(108,156)|
||||85,770|
||||85,770|
||||85,770|
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N Knapp Director Approved by the board on 29 April 2026
5
## **Refresh Bristol Limited Statement of Changes in Equity for the year ended 30 April 2025**
|**At 1 May 2023**
Loss for the financial year
**At 30 April 2024**
**At 1 May 2024**
Profit for the financial year
**At 30 April 2025**|**Share**
**capital**
**£**
-
-
-
-|**Share**
**premium**
**£**
-
-
-
-|**Re-**
**valuation**
**reserve**
**£**
-
-
-
-|**Profit**
**and loss**
**account**
**£**
108,229
(22,459)
85,770
85,770
144,404
230,174|**Total**
**£**
108,229
(22,459)|
|---|---|---|---|---|---|
||||||85,770|
||||||85,770
144,404|
||||||230,174|
6
**Refresh Bristol Limited Notes to the Accounts for the year ended 30 April 2025**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
## _**Tangible fixed assets**_
South Bristol Christian Centre (charity number 1026672) has gifted ownership of a property to Refresh Bristol Limited. As per the trustees valuation, the property has been recognised at its estimated market value of £150,000. This amount has been shown as a charitable donation in the income statement and capitalised under land and buildings. Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years
## _**Debtors**_
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
|**2**
**Employees**
Average number of persons employed by the company|**2025**
**Number**
-|**2024**
**Number**
-|
|---|---|---|
7
## **Refresh Bristol Limited Notes to the Accounts for the year ended 30 April 2025**
## **3 Tangible fixed assets**
|**Cost**
At 1 May 2024
Additions
At 30 April 2025
**Depreciation**
At 1 May 2024
Charge for the year
At 30 April 2025
**Net book value**
At 30 April 2025
At 30 April 2024
**4**
**Debtors**
Trade debtors
**5**
**Creditors: amounts falling due within one year**
Other creditors
**6**
**Creditors: amounts falling due after one year**
Trade creditors|**Land and**
**buildings**
**£**
3,000
150,000
153,000
3,000
-
3,000
150,000
-|**Plant and**
**machinery**
**etc**
**£**
12,630
-
12,630
12,334
74
12,408
222
296
**2025**
**£**
17,800
**2025**
**£**
996
**2025**
**£**
106,802|**Total**
**£**
15,630
150,000|
|---|---|---|---|
||||165,630|
||||15,334
74|
||||15,408|
||||150,222|
||||296|
||||**2024**
**£**
17,800|
||||**2024**
**£**
1,096|
||||**2024**
**£**
108,156|
## **7 Other information**
Refresh Bristol Limited is a private company limited by shares and incorporated in England. Its registered office is: 81 East Street
Bedminster Bristol BS3 4EX
8
## **Refresh Bristol Limited Detailed profit and loss account for the year ended 30 April 2025**
_This schedule does not form part of the statutory accounts_
|**Sales**
Cost of sales
**Gross profit/(loss)**
Administrative expenses
**Operating profit/(loss)**
Interest payable
**Profit/(loss) before tax**|**2025**
**£**
172,939
(26)
172,913
(28,509)
144,404
-
144,404|**2024**
**£**
28,570
(30,202)|
|---|---|---|
|||(1,632)
(20,784)|
|||(22,416)
(43)|
|||(22,459)|
9
## **Refresh Bristol Limited**
## **Detailed profit and loss account for the year ended 30 April 2025**
_This schedule does not form part of the statutory accounts_
|**Sales**
Rental Income
Donations
**Cost of sales**
Purchases
Rent Paid
**Administrative expenses**
Employee costs:
Wages and salaries
Staff training and welfare
Travel and subsistence
Premises costs:
Rent
Rates
Repairs and maintenance
Light and heat
Licences
General administrative expenses:
Telephone and fax
Bank charges
Insurance
Software
Depreciation
Fines and penalties
Sundry expenses
Legal and professional costs:
Accountancy fees
Advertising and PR
Other legal & professional fees
Charity|**2025**
**£**
22,270
150,669
172,939
26
-
26
5,185
50
1,100
6,335
6,000
3,162
3,909
3,425
75
16,571
871
242
1,493
235
74
150
100
3,165
1,766
530
87
55
2,438
28,509|**2024**
**£**
26,921
1,649|
|---|---|---|
|||28,570|
|||202
30,000|
|||30,202|
|||2,560
-
938|
|||3,498|
|||5,000
3,022
3,857
1,842
-|
|||13,721|
|||929
109
1,198
205
98
-
-|
|||2,539|
|||840
87
34
65|
|||1,026|
||||
|||20,784|
10
Registered number 07945444
Charity number 1147065
Refresh Bristol Limited
Financial Statements
30 April 2025
## **Refresh Bristol Limited Report and accounts Contents**
||**Page**|
|---|---|
|Company information|1|
|Director's report|2|
|Accountants' report|3|
|Profit and loss account|4|
|Balance sheet|5|
|Statement of changes in equity|6|
|Notes to the accounts|7|
## **Refresh Bristol Limited Company Information**
## **Director**
John Bigwood Naomi Knapp Rebecca Wiltshire Jane Taylor Jenkins Jane Ellen Jenkins Nicolas Bloor
## **Secretary**
Naomi Knapp
## **Accountants**
TYRRELL PROCTER Chartered Accountants Beaufort House 113 Parson Street Bristol BS3 5QH
## **Registered office**
81 East Street Bedminster Bristol BS3 4EX
**Registered number** 07945444
1
**Refresh Bristol Limited Registered number: Director's Report**
**07945444**
The director presents his report and accounts for the year ended 30 April 2025.
## **Principal activities**
The company's principal activity during the year continued to be that of a charity.
## **Directors**
The following persons served as directors during the year:
John Bigwood Naomi Knapp Nicolas Bloor Rebecca Wiltshire Jane Taylor Jenkins Jane Ellen Jenkins Nicolas Bloor
## **Small company provisions**
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 29 April 2026 and signed on its behalf.
N Knapp Director
2
## **Refresh Bristol Limited**
## **Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Refresh Bristol Limited for the year ended 30 April 2025**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Refresh Bristol Limited for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Refresh Bristol Limited, as a body, in accordance with the terms of our engagement letter dated 14 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Refresh Bristol Limited and state those matters that we have agreed to state to the Board of Directors of Refresh Bristol Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Refresh Bristol Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Refresh Bristol Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Refresh Bristol Limited. You consider that Refresh Bristol Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Refresh Bristol Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
## TYRRELL PROCTER
Chartered Accountants Beaufort House 113 Parson Street Bristol BS3 5QH
29 April 2026
3
## **Refresh Bristol Limited Profit and Loss Account for the year ended 30 April 2025**
|**Turnover**
Cost of sales
**Gross profit/(loss)**
Administrative expenses
**Operating profit/(loss)**
Interest payable
**Profit/(loss) before taxation**
Tax on profit/(loss)
**Profit/(loss) for the financial year**|**2025**
**£**
172,939
(26)
172,913
(28,509)
144,404
-
144,404
-
144,404|**2024**
**£**
28,570
(30,202)|
|---|---|---|
|||(1,632)
(20,784)|
|||(22,416)
(43)|
|||(22,459)
-|
|||(22,459)|
4
## **Refresh Bristol Limited Registered number:** 07945444 **Balance Sheet as at 30 April 2025**
|**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Debtors
4
Metro Bank
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
5
**Net current assets**
**Total assets less current**
**liabilities**
**Creditors: amounts falling due**
**after more than one year**
6
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholder's funds**|**2025**
**£**
150,222
17,800
128,950
41,000
187,750
(996)
186,754
336,976
(106,802)
230,174
230,174
230,174|**2024**
**£**
296
17,800
143,273
33,653
194,726
(1,096)
193,630
193,926
(108,156)
85,770
85,770
85,770|**2024**
**£**
296
17,800
143,273
33,653
194,726
(1,096)
193,630
193,926
(108,156)
85,770
85,770
85,770|
|---|---|---|---|
|||||
||||193,926
(108,156)|
||||85,770|
||||85,770|
||||85,770|
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N Knapp Director Approved by the board on 29 April 2026
5
## **Refresh Bristol Limited Statement of Changes in Equity for the year ended 30 April 2025**
|**At 1 May 2023**
Loss for the financial year
**At 30 April 2024**
**At 1 May 2024**
Profit for the financial year
**At 30 April 2025**|**Share**
**capital**
**£**
-
-
-
-|**Share**
**premium**
**£**
-
-
-
-|**Re-**
**valuation**
**reserve**
**£**
-
-
-
-|**Profit**
**and loss**
**account**
**£**
108,229
(22,459)
85,770
85,770
144,404
230,174|**Total**
**£**
108,229
(22,459)|
|---|---|---|---|---|---|
||||||85,770|
||||||85,770
144,404|
||||||230,174|
6
**Refresh Bristol Limited Notes to the Accounts for the year ended 30 April 2025**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
## _**Tangible fixed assets**_
South Bristol Christian Centre (charity number 1026672) has gifted ownership of a property to Refresh Bristol Limited. As per the trustees valuation, the property has been recognised at its estimated market value of £150,000. This amount has been shown as a charitable donation in the income statement and capitalised under land and buildings. Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years
## _**Debtors**_
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
|**2**
**Employees**
Average number of persons employed by the company|**2025**
**Number**
-|**2024**
**Number**
-|
|---|---|---|
7
## **Refresh Bristol Limited Notes to the Accounts for the year ended 30 April 2025**
## **3 Tangible fixed assets**
|**Cost**
At 1 May 2024
Additions
At 30 April 2025
**Depreciation**
At 1 May 2024
Charge for the year
At 30 April 2025
**Net book value**
At 30 April 2025
At 30 April 2024
**4**
**Debtors**
Trade debtors
**5**
**Creditors: amounts falling due within one year**
Other creditors
**6**
**Creditors: amounts falling due after one year**
Trade creditors|**Land and**
**buildings**
**£**
3,000
150,000
153,000
3,000
-
3,000
150,000
-|**Plant and**
**machinery**
**etc**
**£**
12,630
-
12,630
12,334
74
12,408
222
296
**2025**
**£**
17,800
**2025**
**£**
996
**2025**
**£**
106,802|**Total**
**£**
15,630
150,000|
|---|---|---|---|
||||165,630|
||||15,334
74|
||||15,408|
||||150,222|
||||296|
||||**2024**
**£**
17,800|
||||**2024**
**£**
1,096|
||||**2024**
**£**
108,156|
## **7 Other information**
Refresh Bristol Limited is a private company limited by shares and incorporated in England. Its registered office is: 81 East Street
Bedminster Bristol BS3 4EX
8
## **Refresh Bristol Limited Detailed profit and loss account for the year ended 30 April 2025**
_This schedule does not form part of the statutory accounts_
|**Sales**
Cost of sales
**Gross profit/(loss)**
Administrative expenses
**Operating profit/(loss)**
Interest payable
**Profit/(loss) before tax**|**2025**
**£**
172,939
(26)
172,913
(28,509)
144,404
-
144,404|**2024**
**£**
28,570
(30,202)|
|---|---|---|
|||(1,632)
(20,784)|
|||(22,416)
(43)|
|||(22,459)|
9
## **Refresh Bristol Limited**
## **Detailed profit and loss account for the year ended 30 April 2025**
_This schedule does not form part of the statutory accounts_
|**Sales**
Rental Income
Donations
**Cost of sales**
Purchases
Rent Paid
**Administrative expenses**
Employee costs:
Wages and salaries
Staff training and welfare
Travel and subsistence
Premises costs:
Rent
Rates
Repairs and maintenance
Light and heat
Licences
General administrative expenses:
Telephone and fax
Bank charges
Insurance
Software
Depreciation
Fines and penalties
Sundry expenses
Legal and professional costs:
Accountancy fees
Advertising and PR
Other legal & professional fees
Charity|**2025**
**£**
22,270
150,669
172,939
26
-
26
5,185
50
1,100
6,335
6,000
3,162
3,909
3,425
75
16,571
871
242
1,493
235
74
150
100
3,165
1,766
530
87
55
2,438
28,509|**2024**
**£**
26,921
1,649|
|---|---|---|
|||28,570|
|||202
30,000|
|||30,202|
|||2,560
-
938|
|||3,498|
|||5,000
3,022
3,857
1,842
-|
|||13,721|
|||929
109
1,198
205
98
-
-|
|||2,539|
|||840
87
34
65|
|||1,026|
||||
|||20,784|
10
## **REFRESH BRISTOL**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
## **FOR THE YEAR ENDED 30 APRIL 2025**
_____________________________________________________________________
We have examined the financial statements for the year ended 30 April 2025.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of accounts. The charity’s members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is our responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to our attention.
## **Basis of independent examiner’s report**
Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, , and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.
This report is made to you in accordance with the terms of our engagement and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the trustees, for our work or for this report.
## **Independent examiner’s statement**
In connection with our examination, no matter has come to our attention:
1. which gives us reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act and the Regulations have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**TYRRELL PROCTER Chartered Accountants Beaufort House 113 Parson Street Bristol BS3 5QH**
29 April 2026