IRIS Accounts Production v23.3.0.418 02577782 director 1.7.22 30.6.23 30.6.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh025777822022-06-30025777822023-06-30025777822022-07-012023-06-30025777822021-06-30025777822021-07-012022-06-30025777822022-06-3002577782ns10:Originalns15:EnglandWales2022-07-012023-06-3002577782ns14:PoundSterlingns10:Original2022-07-012023-06-3002577782ns10:Originalns10:Director12022-07-012023-06-3002577782ns10:Original2022-07-012023-06-3002577782ns10:Original2023-06-3002577782ns10:Originalns10:PrivateLimitedCompanyLtd2022-07-012023-06-3002577782ns10:Originalns10:SmallEntities2022-07-012023-06-3002577782ns10:Originalns10:AuditExempt-NoAccountantsReport2022-07-012023-06-3002577782ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3002577782ns10:SmallCompaniesRegimeForAccountsns10:Original2022-07-012023-06-3002577782ns10:Originalns10:FullAccounts2022-07-012023-06-3002577782ns10:Original12022-07-012023-06-3002577782ns10:Originalns10:RegisteredOffice2022-07-012023-06-3002577782ns10:Original2022-06-3002577782ns10:Originalns5:CurrentFinancialInstruments2023-06-3002577782ns10:Originalns5:CurrentFinancialInstruments2022-06-3002577782ns10:Originalns5:Non-currentFinancialInstruments2023-06-3002577782ns10:Originalns5:Non-currentFinancialInstruments2022-06-3002577782ns5:ShareCapitalns10:Original2023-06-3002577782ns5:ShareCapitalns10:Original2022-06-3002577782ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2023-06-3002577782ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2022-06-3002577782ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-06-3002577782ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3002577782ns10:Originalns5:NetGoodwill2022-07-012023-06-3002577782ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-07-012023-06-3002577782ns10:Originalns5:PlantMachinery2022-07-012023-06-3002577782ns10:Original2021-07-012022-06-3002577782ns10:Originalns5:NetGoodwill2022-06-3002577782ns10:Originalns5:NetGoodwill2023-06-3002577782ns10:Originalns5:NetGoodwill2022-06-3002577782ns10:Originalns5:LandBuildings2022-06-3002577782ns10:Originalns5:PlantMachinery2022-06-3002577782ns10:Original2022-06-3002577782ns10:Originalns5:LandBuildings2022-07-012023-06-3002577782ns10:Originalns5:LandBuildings2023-06-3002577782ns10:Originalns5:PlantMachinery2023-06-3002577782ns10:Originalns5:LandBuildings2022-06-3002577782ns10:Originalns5:PlantMachinery2022-06-3002577782ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-06-3002577782ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-07-012023-06-3002577782ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-3002577782ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-06-3002577782ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3002577782ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-30
REGISTERED NUMBER: 02577782 (England and Wales)















Financial Statements for the Year Ended 30 June 2023

for

Constant Cooling Limited

Constant Cooling Limited (Registered number: 02577782)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Constant Cooling Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: P A Rogers





REGISTERED OFFICE: Cathrine House
London Road
Sawston
Cambridgeshire
CB22 3XE





REGISTERED NUMBER: 02577782 (England and Wales)





ACCOUNTANTS: Tyrrell Accountants
Unit D
South Cambs Business Park
Sawston
Cambridge
Cambridgeshire
CB22 3JH

Constant Cooling Limited (Registered number: 02577782)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 189,406 214,349
189,406 214,349

CURRENT ASSETS
Stocks 13,800 13,800
Debtors 6 186,860 228,818
Cash at bank 391,951 253,676
592,611 496,294
CREDITORS
Amounts falling due within one year 7 326,092 323,541
NET CURRENT ASSETS 266,519 172,753
TOTAL ASSETS LESS CURRENT
LIABILITIES

455,925

387,102

CREDITORS
Amounts falling due after more than one
year

8

15,327

24,800
NET ASSETS 440,598 362,302

CAPITAL AND RESERVES
Called up share capital 20 20
Other reserves 1,275 1,275
Retained earnings 439,303 361,007
SHAREHOLDERS' FUNDS 440,598 362,302

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Constant Cooling Limited (Registered number: 02577782)

Balance Sheet - continued
30 June 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 8 November 2023 and were signed by:





P A Rogers - Director


Constant Cooling Limited (Registered number: 02577782)

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

1. STATUTORY INFORMATION

Constant Cooling Limited 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 business in 2007, is now fully amortised.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Constant Cooling Limited (Registered number: 02577782)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 300,000
AMORTISATION
At 1 July 2022
and 30 June 2023 300,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 109,435 321,490 430,925
Additions - 1,583 1,583
At 30 June 2023 109,435 323,073 432,508
DEPRECIATION
At 1 July 2022 - 216,576 216,576
Charge for year - 26,526 26,526
At 30 June 2023 - 243,102 243,102
NET BOOK VALUE
At 30 June 2023 109,435 79,971 189,406
At 30 June 2022 109,435 104,914 214,349

Constant Cooling Limited (Registered number: 02577782)

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

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 130,881
DEPRECIATION
At 1 July 2022 51,764
Charge for year 19,779
At 30 June 2023 71,543
NET BOOK VALUE
At 30 June 2023 59,338
At 30 June 2022 79,117

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 181,414 226,607
Amounts recoverable on contract 1,755 721
Other debtors 3,691 1,490
186,860 228,818

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 9,472 21,207
Payments on account 30,554 86,753
Trade creditors 132,024 109,924
Taxation and social security 133,788 86,005
Other creditors 20,254 19,652
326,092 323,541

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 15,327 24,800