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2021-11-01 2022-10-31 12927406 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 12927406 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 12927406 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 12927406 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 12927406 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 12927406 frs-bus:FullAccounts 2021-11-01 2022-10-31 12927406 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 12927406 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 12927406 frs-bus:FRS102 2021-11-01 2022-10-31 12927406 frs-bus:MediumEntities 2021-11-01 2022-10-31 12927406 frs-bus:SmallEntities 2021-11-01 2022-10-31 12927406 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 12927406 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 12927406 frs-bus:Audited 2021-11-01 2022-10-31 12927406 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 12927406 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 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2022-10-31 12927406 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 12927406 frs-bus:OrdinaryShareClass4 2021-10-31 12927406 frs-bus:OrdinaryShareClass4 2022-10-31 12927406 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 12927406 frs-bus:OrdinaryShareClass5 2021-10-31 12927406 frs-bus:OrdinaryShareClass5 2022-10-31 12927406 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 12927406 frs-bus:PreferenceShareClass1 2021-10-31 12927406 frs-bus:PreferenceShareClass1 2022-10-31 12927406 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 12927406 frs-bus:PreferenceShareClass2 2021-10-31 12927406 frs-bus:PreferenceShareClass2 2022-10-31 12927406 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 12927406 frs-bus:PreferenceShareClass3 2021-10-31 12927406 frs-bus:PreferenceShareClass3 2022-10-31 12927406 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 12927406 frs-bus:PreferenceShareClass4 2021-10-31 12927406 frs-bus:PreferenceShareClass4 2022-10-31 12927406 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 12927406 frs-bus:PreferenceShareClass5 2021-10-31 12927406 frs-bus:PreferenceShareClass5 2022-10-31 12927406 1 2021-11-01 2022-10-31 12927406 1 2022-10-31 12927406 1 2021-11-01 2022-10-31 12927406 frs-core:LeasedAssets 2021-11-01 2022-10-31 12927406 frs-core:OwnedAssets 2021-11-01 2022-10-31 12927406 frs-core:CurrencyRisk 2021-11-01 2022-10-31 12927406 frs-core:MarketRisk 2021-11-01 2022-10-31 12927406 frs-core:InterestRateRisk 2021-11-01 2022-10-31 12927406 frs-core:DeferredTaxation 2021-11-01 2022-10-31 12927406 frs-core:DeferredTaxation 2021-10-31 12927406 frs-core:DeferredTaxation 2022-10-31 12927406 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 12927406 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 12927406 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 12927406 frs-core:ProvisionsDeferredTax 2022-10-31 12927406 frs-core:OtherDeferredTax 2022-10-31 12927406 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frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 12927406 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 12927406 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 12927406 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 12927406 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 12927406 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 12927406 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 12927406 frs-core:TaxCreditsDeferredTax 2022-10-31 12927406 frs-core:CostValuation 2021-10-31 12927406 frs-core:AdditionsToInvestments 2022-10-31 12927406 frs-core:DisposalsRepaymentsInvestments 2022-10-31 12927406 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 12927406 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 12927406 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 12927406 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 12927406 frs-core:CostValuation 2022-10-31 12927406 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 12927406 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 12927406 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12927406 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 12927406 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 12927406 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 12927406 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12927406 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12927406 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 12927406 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2022-10-31 12927406 frs-core:UnlistedNon-exchangeTraded 2021-10-31 12927406 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 12927406 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12927406 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12927406 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12927406 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12927406 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12927406 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12927406 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 12927406 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 12927406 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2021-11-01 2022-10-31 12927406 dpl-frs:Item2 2021-11-01 2022-10-31 12927406 dpl-frs:Item2 2021-10-31 12927406 dpl-frs:Item2 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 12927406 dpl-frs:Item3 2021-11-01 2022-10-31 12927406 dpl-frs:Item3 2021-10-31 12927406 dpl-frs:Item3 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 12927406 dpl-frs:Item4 2021-11-01 2022-10-31 12927406 dpl-frs:Item4 2021-10-31 12927406 dpl-frs:Item4 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 12927406 dpl-frs:Item5 2021-11-01 2022-10-31 12927406 dpl-frs:Item5 2021-10-31 12927406 dpl-frs:Item5 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 12927406 dpl-frs:Item6 2021-11-01 2022-10-31 12927406 dpl-frs:Item6 2021-10-31 12927406 dpl-frs:Item6 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 12927406 dpl-frs:Item7 2021-11-01 2022-10-31 12927406 dpl-frs:Item7 2021-10-31 12927406 dpl-frs:Item7 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 12927406 dpl-frs:Item8 2021-11-01 2022-10-31 12927406 dpl-frs:Item8 2021-10-31 12927406 dpl-frs:Item8 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 12927406 dpl-frs:Item9 2021-11-01 2022-10-31 12927406 dpl-frs:Item9 2021-10-31 12927406 dpl-frs:Item9 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 12927406 dpl-frs:Item10 2021-11-01 2022-10-31 12927406 dpl-frs:Item10 2021-10-31 12927406 dpl-frs:Item10 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 12927406 dpl-frs:Item11 2021-11-01 2022-10-31 12927406 dpl-frs:Item11 2021-10-31 12927406 dpl-frs:Item11 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 12927406 dpl-frs:Item12 2021-11-01 2022-10-31 12927406 dpl-frs:Item12 2021-10-31 12927406 dpl-frs:Item12 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 12927406 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 12927406 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 12927406 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 12927406 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 12927406 1 2021-11-01 2022-10-31 12927406 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 12927406
East Midlands Cooling Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Onpoint Accounting
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12927406
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,718 13,877
33,718 13,877
CURRENT ASSETS
Debtors 5 11,994 30,473
Cash at bank and in hand 13,093 -
25,087 30,473
Creditors: Amounts Falling Due Within One Year 6 (3,926 ) (12,947 )
NET CURRENT ASSETS (LIABILITIES) 21,161 17,526
TOTAL ASSETS LESS CURRENT LIABILITIES 54,879 31,403
Creditors: Amounts Falling Due After More Than One Year 7 (18,642 ) -
NET ASSETS 36,237 31,403
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 36,236 31,402
SHAREHOLDERS' FUNDS 36,237 31,403
Page 1
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 James Clark
Director
26/02/2024
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
East Midlands Cooling Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12927406 . The registered office is 34 Almond Grove, Grantham, NG31 9PX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25%
Motor Vehicles 10%
Computer Equipment 20%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.5. Taxation - continued
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
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 9,416 7,200 2,573 19,189
Additions - 24,514 1,708 26,222
As at 31 October 2023 9,416 31,714 4,281 45,411
Depreciation
As at 1 November 2022 2,415 2,588 309 5,312
Provided during the period 2,354 3,171 856 6,381
As at 31 October 2023 4,769 5,759 1,165 11,693
Net Book Value
As at 31 October 2023 4,647 25,955 3,116 33,718
As at 1 November 2022 7,001 4,612 2,264 13,877
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,657 2,867
Prepayments and accrued income - 422
Other debtors 1,077 3,908
VAT 6,260 8,882
Net wages - 758
11,994 16,837
Due after more than one year
Directors loan account - 13,636
- 13,636
11,994 30,473
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3 -
Bank loans and overdrafts - 486
Corporation tax 2,852 8,936
Accruals and deferred income - 2,758
Director's loan account 1,071 767
3,926 12,947
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 18,642 -
18,642 -
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 18,642 -
18,642 -
18,642 -
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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