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2022-10-31 07799518 dpl-frs:Item12 2021-11-01 2022-10-31 07799518 dpl-frs:Item12 2021-10-31 07799518 dpl-frs:Item12 2022-10-31 07799518 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07799518 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07799518 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07799518 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07799518 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07799518 1 2021-11-01 2022-10-31 07799518 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07799518
Environmental Cooling Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07799518
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 60,739 2,443
60,739 2,443
CURRENT ASSETS
Debtors 5 31,414 63,553
Cash at bank and in hand 289,218 302,118
320,632 365,671
Creditors: Amounts Falling Due Within One Year 6 (8,653 ) (29,049 )
NET CURRENT ASSETS (LIABILITIES) 311,979 336,622
TOTAL ASSETS LESS CURRENT LIABILITIES 372,718 339,065
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,540 ) (473 )
NET ASSETS 361,178 338,592
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 361,078 338,492
SHAREHOLDERS' FUNDS 361,178 338,592
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Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board
Mr Nicholas Rivers
Director
11/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Environmental Cooling Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07799518 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 - 1,873 6,115 7,988
Additions 68,945 - 69 69,014
As at 31 October 2023 68,945 1,873 6,184 77,002
Depreciation
As at 1 November 2022 - 1,471 4,074 5,545
Provided during the period 10,342 61 315 10,718
As at 31 October 2023 10,342 1,532 4,389 16,263
Net Book Value
As at 31 October 2023 58,603 341 1,795 60,739
As at 1 November 2022 - 402 2,041 2,443
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 24,772 63,553
Director's loan account 6,642 -
31,414 63,553
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 600
Corporation tax 8,558 22,043
VAT 95 5,525
Director's loan account - 881
8,653 29,049
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mr Nicholas Rivers totalling £6,641 (2022 - £881 Creditor), no interest is to be charged.
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