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REGISTERED NUMBER: 07598236 (England and Wales)















THE COOL ICE BOX COMPANY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023






THE COOL ICE BOX COMPANY LTD (REGISTERED NUMBER: 07598236)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


THE COOL ICE BOX COMPANY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: Mrs T E Evans
D S Evans





REGISTERED OFFICE: 37 Mill Street
Bideford
DEVON
EX39 2JJ





REGISTERED NUMBER: 07598236 (England and Wales)





ACCOUNTANTS: Jane Maynard Limited
T/A Maynard Johns
37 Mill Street
Bideford
DEVON
EX39 2JJ

THE COOL ICE BOX COMPANY LTD (REGISTERED NUMBER: 07598236)

ABRIDGED BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 2,740 2,740
Tangible assets 5 15,307 2,347
18,047 5,087

CURRENT ASSETS
Stocks 185,329 180,081
Debtors 20,389 58,885
Cash at bank 10,328 19,336
216,046 258,302
CREDITORS
Amounts falling due within one year (30,800 ) (67,196 )
NET CURRENT ASSETS 185,246 191,106
TOTAL ASSETS LESS CURRENT
LIABILITIES

203,293

196,193

CREDITORS
Amounts falling due after more than one
year

(20,250

)

(29,250

)

PROVISIONS FOR LIABILITIES - (123 )
NET ASSETS 183,043 166,820

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 182,843 166,620
SHAREHOLDERS' FUNDS 183,043 166,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 COOL ICE BOX COMPANY LTD (REGISTERED NUMBER: 07598236)

ABRIDGED BALANCE SHEET - continued
31 MAY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 2 October 2023 and were signed on its behalf by:





Mrs T E Evans - Director


THE COOL ICE BOX COMPANY LTD (REGISTERED NUMBER: 07598236)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

The Cool Ice Box Company Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 20% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

THE COOL ICE BOX COMPANY LTD (REGISTERED NUMBER: 07598236)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2022
and 31 May 2023 2,740
NET BOOK VALUE

At 31 May 2023 2,740
At 31 May 2022 2,740

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2022 27,741
Additions 17,660
Disposals (133 )
At 31 May 2023 45,268
DEPRECIATION
At 1 June 2022 25,394
Charge for year 4,700
Eliminated on disposal (133 )
At 31 May 2023 29,961
NET BOOK VALUE
At 31 May 2023 15,307
At 31 May 2022 2,347