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REGISTERED NUMBER: 08484924 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 April 2023

for

AUTO COOL SERVICES (UK) LTD

AUTO COOL SERVICES (UK) LTD (REGISTERED NUMBER: 08484924)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AUTO COOL SERVICES (UK) LTD

Company Information
for the Year Ended 30 April 2023







DIRECTOR: S L Hirst





REGISTERED OFFICE: 52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW





REGISTERED NUMBER: 08484924 (England and Wales)





ACCOUNTANTS: Riley & Co Limited
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW

AUTO COOL SERVICES (UK) LTD (REGISTERED NUMBER: 08484924)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 11,250
Tangible assets 5 13,414 17,498
13,414 28,748

CURRENT ASSETS
Debtors 6 79,124 58,625
Cash at bank 165,428 215,796
244,552 274,421
CREDITORS
Amounts falling due within one year 7 43,085 39,957
NET CURRENT ASSETS 201,467 234,464
TOTAL ASSETS LESS CURRENT LIABILITIES 214,881 263,212

CREDITORS
Amounts falling due after more than one
year

8

(25,833

)

(35,833

)

PROVISIONS FOR LIABILITIES (2,578 ) (3,325 )
NET ASSETS 186,470 224,054

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 186,370 223,954
SHAREHOLDERS' FUNDS 186,470 224,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

AUTO COOL SERVICES (UK) LTD (REGISTERED NUMBER: 08484924)

Balance Sheet - continued
30 April 2023


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 director and authorised for issue on 28 September 2023 and were signed by:





S L Hirst - Director


AUTO COOL SERVICES (UK) LTD (REGISTERED NUMBER: 08484924)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Auto Cool Services (UK) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

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.

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 - 25% on reducing balance and Straight line over 3 years

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

AUTO COOL SERVICES (UK) LTD (REGISTERED NUMBER: 08484924)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 100,000
AMORTISATION
At 1 May 2022 88,750
Charge for year 11,250
At 30 April 2023 100,000
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 11,250

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 42,734
Additions 615
At 30 April 2023 43,349
DEPRECIATION
At 1 May 2022 25,236
Charge for year 4,699
At 30 April 2023 29,935
NET BOOK VALUE
At 30 April 2023 13,414
At 30 April 2022 17,498

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 44,106 25,914
Other debtors 35,018 32,711
79,124 58,625

AUTO COOL SERVICES (UK) LTD (REGISTERED NUMBER: 08484924)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 2,323 1
Taxation and social security 28,857 27,993
Other creditors 1,905 1,963
43,085 39,957

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans 25,833 35,833

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

30.4.23 30.4.22
£    £   
S L Hirst
Balance outstanding at start of year 27,720 50
Amounts advanced 71,149 27,982
Amounts repaid (68,338 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 30,531 27,720