REFRESHMENT SYSTEMS LIMITED

1. REFRESHMENT SYSTEMS LIMITED 1984-09-20 → present
2. GEMSBROOK LIMITED 1984-06-20 → 1984-09-20

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Hawsons Chartered Accountants

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.”

Group structure

1. REFRESHMENT SYSTEMS LIMITED · parent
   1. Northern Vending Services Limited 100% · England, UK · dormant
   2. Cappresso Coffee Limited 100% · England, UK · dormant
   3. Drincup Limited 100% · England, UK · dormant

Significant events

• “At the end of FY25, RSL purchased the share capital of North East Vending Limited to expand our geographical remit and service our customer requirements. On 1 April 2025, the company took control of North East Vending Limited, a company registered in England and Wales. The consideration payable for the acquisition of the entire share capital of North East Vending Limited is subject to a purchase price adjustment dependent on the acquired net asset value of North East Vending Limited.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +6%

  £11,634,819 → £12,328,908

• Cash

  +16.8%

  £718,573 → £838,974

• Net assets

  +10.3%

  £3,531,463 → £3,893,487

• Employees

  +16.1%

  87 → 101

• Operating profit

  -22.6%

  £1,333,369 → £1,031,574

• Profit before tax

  -25.3%

  £1,214,539 → £907,374

• Wages

  +24.6%

  £2,292,853 → £2,856,482

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers