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Registered number: 08866360
UK COOL AND HEAT LIMITED
ABRIDGED Financial Statements
For The Year Ended 30 November 2021
John A. Porter & Co.

74 Dickenson Road
Rusholme
Manchester
M14 5HF
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08866360
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 9 4,107 4,464
4,107 4,464
CURRENT ASSETS
Stocks 10 43,250 22,406
Debtors 72,854 77,808
Cash at bank and in hand 30,461 57,495
146,565 157,709
Creditors: Amounts Falling Due Within One Year (105,045 ) (138,290 )
NET CURRENT ASSETS (LIABILITIES) 41,520 19,419
TOTAL ASSETS LESS CURRENT LIABILITIES 45,627 23,883
Creditors: Amounts Falling Due After More Than One Year 11 (45,214) (45,276)
NET ASSETS/(LIABILITIES) 413 (21,393 )
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 313 (21,493 )
SHAREHOLDERS' FUNDS 413 (21,393)
Page 1
Page 2
For the year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2021 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 27 July 2022 and were signed on its behalf by:
Mr Andrew Allison
Director
27 July 2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover represents net invoiced sales of goods and work done excluding Value Added Tax (VAT).
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
No depreciation is charged in the year of acquisition.
1.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in Progress is valued at the prime cost of labour and materials plus other direct expenses.
1.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
1.6. Accounting Reference Date
The accounting reference date is 29 November.
These accounts are nevertheless for the year ending 30 November 2021.
1.7. Comparative Figures
The comparative figures used throughout these accounts are as at 30 November 2020 or are for the year ended on that date.
1.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
5. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Directors 2 2
2 2
Page 3
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9. Tangible Assets
Total
£
Cost
As at 1 December 2020 14,323
Additions 456
As at 30 November 2021 14,779
Depreciation
As at 1 December 2020 9,859
Provided during the period 813
As at 30 November 2021 10,672
Net Book Value
As at 30 November 2021 4,107
As at 1 December 2020 4,464
10. Stocks
2021 2020
£ £
Stock - materials 1,500 1,600
Stock - work in progress 41,750 20,806
43,250 22,406
11. Creditors: amounts falling due after five years
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2021 2020
£ £
Bank loans and overdrafts 27,846 5,285
12. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary A shares 1.00 75 75 75
Ordinary B shares 1.00 25 25 25
100 100 100
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13. Directors Advances, Credits and Guarantees
Included within Debtors/(Creditors) are the following loans to directors:
As at 1 December 2020 Amounts advanced Amounts repaid Amounts written off As at 30 November 2021
£ £ £ £ £
Mr Peter Wilson 27,627 55,185 55,185 - 27,627
Mr Andrew Allison 27,627 55,185 55,185 - 27,627
The above loans are unsecured and repayable on demand.
The loan was subject to interest calculated by reference to the official rate of interest which was 2.25% reducing to 2.00% from April 2021.
The amount of interest per Director and included in net payments and amounts advanced was £805 (2020 £280).
The maximum amount overdrawn in the year was £51,440 (2020 £27,627).
Dividends paid to directors
2021 2020
£ £
Mr Peter Wilson 46,425 -
Mr Andrew Allison 46,425 -
14. Dividends
2021 2020
£ £
On equity shares:
Interim dividend paid 92,850 -
92,850 -
15. Ultimate Controlling Party
The Company was controlled throughout the year by Mr Andrew Allison who held 75 £1 Ordinary Voting Shares throughout the year, there being 100 £1 Ordinary Voting Shares in issue.
16. General Information
UK COOL AND HEAT LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 08866360 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
Dividends paid to the Directors are reported in Note 13.
Transactions relating to the Directors' overdrawn loan accounts are reported in Note 13.
There are no other related party transactions to report.
There are no contingent liabilities or post balance sheet events to report.
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